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master's thesis
POREZ NA DOBIT I POTICAJI ULAGANJA
završni rad
2016. urn:nbn:hr:124:105797
Bošnjak, Marko
University of Split
Faculty of economics Split

Cite this document

Bošnjak, M. (2016). POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:105797

Bošnjak, Marko. "POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:105797

Bošnjak, Marko. "POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:105797

Bošnjak, M. (2016). 'POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:105797

Bošnjak M. POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:124:105797

M. Bošnjak, "POREZ NA DOBIT I POTICAJI ULAGANJA : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:105797

Metadata
TitlePOREZ NA DOBIT I POTICAJI ULAGANJA : završni rad
AuthorMarko Bošnjak
MentorJasenka Bubić (mentor)
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
Politika investicija vaţan je dio svake gospodarsko razvojne politike. Analiza izravnih ulaganja prema imovini, zemljama ulagaĉa i prema djelatnostima pokazuje nedovoljne visine ulaganja. Hrvatski zakonski okvir poticanju ulaganja, s osvrtom na porezne poticaje pruţa mogućnost kako mikro, malim ali i ostalim poduzetnicima korištenje navedenih poticaja s ciljem smanjenja konaĉne porezne stope poreza na dobit. Poznata je ĉinjenica kako jedan od velikih problema mikro i malog hrvatskog poduzetništva je problem financiranja tekućeg poslovanja, a samim time i problem investiranja. Rezultati provedenog istraţivanja pokazali su kako mikro i mala poduzeća ne koriste porezne potpore kao poticanje ulaganja, gdje prevladavaju upravo interni razlozi ne korištenja. Kod 20% poduzetnika postoji interes ili su pak u pripremnoj fazi za korištenje ulaganja kroz porezne poticaje. Hrvatska fiskalna politika trebala bi i dalje raditi na poreznim i ostalim reformama u cilju stimuliranja investicija ali i pojednostavljenju poslovnog okruţenja.
Abstract (english)
Privacy investment is important part of any economic development policy. Analysis of direct investment to the property, the investor countries and by sectors shows insufficient level of investments. Croatian legal framework encouraging investment, with emphasis on tax incentives provides the ability to micro, small and other businesses benefit from such incentives to reduce the final tax rate of income tax. It is a known fact that one of the major problems of micro and small Croatian enterprises is the problem of financing current operations and therefore the problem of investment. Results of the study showed that micro and small businesses do not use tax support as investment promotion. In 20% of business owners there is an interest in the preparatory phase for the use of incentive investment through tax incentives. Croatian fiscal policy should continue to work on tax and other reforms in order to stimulate investments and simplifying the business environment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:105797
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-10 10:10:15