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undergraduate thesis
POREZNI SUSTAV RH
Završni rad
2019. urn:nbn:hr:124:124320
Batalić, Ivana
University of Split
Faculty of economics Split

Cite this document

Batalić, I. (2019). POREZNI SUSTAV RH : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:124320

Batalić, Ivana. "POREZNI SUSTAV RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:124320

Batalić, Ivana. "POREZNI SUSTAV RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:124320

Batalić, I. (2019). 'POREZNI SUSTAV RH : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:124320

Batalić I. POREZNI SUSTAV RH : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:124320

I. Batalić, "POREZNI SUSTAV RH : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:124320

Metadata
TitlePOREZNI SUSTAV RH : Završni rad
AuthorIvana Batalić
MentorPaško Burnać (mentor)
MBZ: 315985
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U suvremenim gospodarstvima porezi su najvažniji izvor državnih prihoda. Porezni sustav predstavlja sve oblike javnih prihoda koje nameće država. Porezni se sustav razlikuje od države do države, što znači da nema identičnog poreznog sustava u dvije države. Porezni sustav Republike Hrvatske suvremen je sustav koji je usklađen sa smjernicama Europske unije i sličan poreznim sustavima država članica EU-a. Temelji se na Ustavu Republike Hrvatske, Općem poreznom zakonu i ostalim zakonskim i podzakonskim aktima koji pojedinačno reguliraju porezni sustav. Cilj rada bio je analizirati porezni sustav Republike Hrvatske s obzirom na zakonske promjene. Provedena analiza ukazala je na ključne promjene u poreznim stopama. S obzirom na udio poreznih prihoda u ukupnim javnim prihodima, pokazalo se da najveći udio zauzimaju porezi na robu i usluge, a onda i porez na dobit.
Abstract (english)
In modern economies, taxes are the most important source of government revenue. The tax system represents all forms of public revenue imposed by the state. The tax system varies from state to state, which means that there is no identical tax system in two states. The Croatian tax system is a modern system that is in line with EU guidelines and similar to the tax systems of EU Member States. It is based on the Constitution of the Republic of Croatia, the General Tax Law and other laws and regulations that individually regulate the tax system. The aim of the paper was to analyze the tax system of the Republic of Croatia in view of legal changes. The analysis showed key changes in tax rates. Considering the share of tax revenues in total public revenues, it turned out that taxes on goods and services, followed by income taxes, accounted for the largest part.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:124320
Study programmeTitle: Small Enterprise Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-01-14 13:03:47