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undergraduate thesis
UČINKOVITOST REFORMI POREZA NA DOBIT U RH
završni rad
2016. urn:nbn:hr:124:064525
Lucić, Tina
University of Split
Faculty of economics Split

Cite this document

Lucić, T. (2016). UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:064525

Lucić, Tina. "UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:064525

Lucić, Tina. "UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:064525

Lucić, T. (2016). 'UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:064525

Lucić T. UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:124:064525

T. Lucić, "UČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:064525

Metadata
TitleUČINKOVITOST REFORMI POREZA NA DOBIT U RH : završni rad
AuthorTina Lucić
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav čini ukupnost svih poreznih oblika te je čvrsto integriran u fiskalni sustav i čini njegov najvažniji dio. Porezni prihodi se ubiru kako bi se ispunio fiskalni cilj, odnosno punila državna blagajna i financirale vlastite potrebe bez poteškoća. Porez na dobit se smatra proizvodom 20. stoljeća te se nalazi u gotovo svim poreznim sustavima svijeta. U suvremenim zemljama kao jedan od izravnih poreznih oblika ima veću značajnost, dok u RH ima vrlo malu značajnost, zbog orijentiranosti hrvatskog poreznog sustava na neizravne porezne oblike. U RH su se poduzimale razne reforme poreza na dobit kako bi se ostvarili određeni fikalni i ekonomski učinci. Kroz analizu u radu se može vidjeti kretanje prihoda od poreza na dobit u RH u odnosu na reforme te uočiti da se fiskalna uloga donekle ostvarila, no to se ne može striktno pripisati samo reformama. S druge strane, za ekonomske učinke se ne može reći da su se ostvarili, barem ne u onolikoj mjeri u kojoj su očekivani.
Abstract (english)
Taxation system makes the totality of all forms of taxation, which is tightly integrated into the fiscal system and makes it's most important part. Tax revenues are collected in order to fulfill the fiskal target, so that it could fill the Treasury and finance national expenses without difficulty. Corporate income tax is considered as a product of the 20th century and it is in almost all taxation systems in the world. In modern countries, corporate income tax, as one of the direct tax form has a greater significance, while in Croatia it has lower significance, because of the orientation of the Croatian taxation system on indirect tax forms. Various income tax reforms have been taken in Croatia in order to achieve a certain upcoming fiscal and economic effects. Throughout analysis in the final thesis can be seen revenue trends of corporate income tax in Croatia relative to the reforms, and observe that the fiscal role has been somehow achieved, but it can not strictly credit to only reforms. On the other hand, the economic effects have not been achieved, at least not so far as they were expected.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:064525
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2016-10-25 07:26:43