prikaz prve stranice dokumenta Lokalni porezi na primjeru općine Otok
Access restricted to students and staff of home institution
undergraduate thesis
Lokalni porezi na primjeru općine Otok
2023. urn:nbn:hr:124:358450
Grgat, Hrvoje
University of Split
Faculty of economics Split

Cite this document

Grgat, H. (2023). Lokalni porezi na primjeru općine Otok (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:358450

Grgat, Hrvoje. "Lokalni porezi na primjeru općine Otok." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:358450

Grgat, Hrvoje. "Lokalni porezi na primjeru općine Otok." Undergraduate thesis, University of Split, Faculty of economics Split, 2023. https://urn.nsk.hr/urn:nbn:hr:124:358450

Grgat, H. (2023). 'Lokalni porezi na primjeru općine Otok', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 07 April 2025, https://urn.nsk.hr/urn:nbn:hr:124:358450

Grgat H. Lokalni porezi na primjeru općine Otok [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2023 [cited 2025 April 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:358450

H. Grgat, "Lokalni porezi na primjeru općine Otok", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:124:358450

Metadata
TitleLokalni porezi na primjeru općine Otok
Title (english)Local taxes on the example of the municipality of Otok
AuthorHrvoje Grgat
MentorPaško Burnać (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2023, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Rad je objasnio podjelu JLP(R)S, njihove ovlasti i njihove odgovornosti, no jedan od zaključaka bi bio da sve JLP(R)S trebaju novac da funkcionalno izvršavaju svoje obveze i na vrijeme ispunjaju građanske potrebe. Zato se u ovom radu obrađuju načini financiranja lokalnih i područnih samouprava (bilo to kroz vlastite izvore imovine županija ili općina i gradova, zajedničke poreze, zajedničke prihode i slično), zakon o njihovom financiranju te zakon o proračunu. Na primjeru općine Otok, uz... More pomoć Zakona o lokalnim porezima, objašnjene su sve vrste općinskih poreza; prirez porezu na dohodak, porez na korištenje javnih površina, porez na kuće za odmor, porez na potrošnju, porez na promet nekretnina te čak i porez na tvrtku ili naziv. Analizom ovih poreza saznaje se da općina Otok najveći prihod ima od poreza i prireza na dohodak. Ostali prihodi od poreza nemaju ni približno visok iznos kao prihodi od poreza i prireza, čak se može reći da su prihodi poreza na korištenje javnih površina i poreza na tvrtku ili naziv zanemarivi za općinski proračun. S obzirom na općinska očekivanja porasta prihoda od prireza, zanimljivo je kako će općina kompenzirati gubitak tog iznosa novom poreznom reformom. Less
Abstract (english)
The paper explains the classification of local and regional self-government units, their authorities along with responsibilities, and one conclusion would be that all local and regional self-government units need funding with the intention to functionally carry out their obligations and meet the citizens' needs on time. That being the case, this paper discusses the ways of financing these units (whether through their own sources of revenue, shared taxes, shared revenues, and similar),... More the law on their financing, also the budget law. Using the financial data of the Otok municipality and with the help of the Law on Local Taxes, all types of municipal taxes will be explained, which include: surtax on income tax, tax on the use of public land, real estate transfer tax, tax on holiday homes, consumption tax and even tax on enterprise. With the analysis of these taxes, Otok municipality generates the highest revenue from income tax and surtax. Revenues from other taxes do not come close to the amount generated from income tax and surtax and it can be said that revenues from taxes on the use of public land and enterprise taxes are negligible for the municipality's budget. Considering the municipality's expectations that surtax revenue would of increased, it is interesting to see how the municipality will compensate for the loss of that amount with the new tax reform. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:358450
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-08 07:35:08
accessibility

closeAccessibilityrefresh

If you wish to permanently save changes, click on Save, if not - your settings will be reset when you restart the browser.