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undergraduate thesis
OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH
završni rad
2016. urn:nbn:hr:124:424929
Torbarina, Lucija
University of Split
Faculty of economics Split

Cite this document

Torbarina, L. (2016). OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU 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:124:424929

Torbarina, Lucija. "OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:424929

Torbarina, Lucija. "OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:424929

Torbarina, L. (2016). 'OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 10 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:424929

Torbarina L. OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 November 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:424929

L. Torbarina, "OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU 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:124:424929

Metadata
TitleOLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad
AuthorLucija Torbarina
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Cijeli završni rad odnosi se na porezne olakšice, poticaje i oslobođenja u sustavu poreza na dobit u RH. Na početku je razrađena tematika vezana za porez na dobit općenito, u EU-i i u RH. Porez na dobit u RH se razlikuje od EU-e i potrebno ga je harmonizirati. Predstavljeni su svi oblici poreznih izdataka u RH u sustavu poreza na dobit. Nadalje, izvršena je analiza poreznih izdataka na državni proračun i državne prihode. Rezultati su pokazali kako država ostvaruje gubitke u državnim prihodima i kako se ti gubici povećavali iz godine u godinu do 2006. godine. Uvijek su se postavljali i uvijek će se postavljati rasprave vezane za pozitivne i negativne strane poreznih izdataka.
Abstract (english)
The entire final work refers to tax breaks, incentives and exemptions in the income tax system in the Republic of Croatia. At the beginning, there i a story about income tax in general, the EU and the Republic of Croatia. Income tax in Croatia is different from the EU and should be harmonized. Final work presents all forms of tax expenditures in Croatia in tax expense. Furthermore, an analysis of tax expenditures in the state budget and state revenues. The results showed that the state has a loss in state revenues and increasing each year until 2006. They always asked and always will be placed on the discussion regarding the pros and cons of tax expenditures.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:124:424929
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 08:38:22