Analiza poreznog sustava Republike Hrvatske

undergraduate thesis

• Title (english): The analysis of the tax system of the Republic of Croatia
• Author: Slađana Miletić
• Mentor: Dajana Barbić (mentor); MBZ: 315024
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2022-04-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezi su najvažniji izvor državnih prihoda, a kao obavezan namet bez izravne protučinidbe, dio su poreznog sustava gotovo svih zemalja svijeta, a svi oblici javnih prihoda podložni su oporezivanju. Porezni sustav razlikuje se od države do države, pa tako u niti jednoj državi ne postoji identičan porezni sustav. Porezi se u Republici Hrvatskoj dijele na državne, županijske, gradske ili općinske, zajedničke te poreze na dobitke od igara na sreću. Od osnutka, porezni sustav Republike Hrvatske podložan je čestim izmjenama, što ga čini kompliciranim i nerazumljivim. U ovom radu se promatra struktura poreznih davanja u Republici Hrvatskoj, i analizira utjecaj čestih poreznih izmjena na prihode državnog proračun čiji su najveći izvor upravo porezi.

Abstract (english)

Taxes are the most important source of government revenue, and as a mandatory levy without direct counteraction, they are part of the tax system of almost all countries in the world, and all forms of public revenue are subject to taxation. The tax system differs from country to country, so there is no identical tax system in any country. In the Republic of Croatia, taxes are divided into state, county, city or municipal, joint and taxes on winnings from games of chance. Since its establishment, the tax system of the Republic of Croatia has been subject to frequent changes, which makes it complicated and incomprehensible. This paper observes the structure of tax benefits in the Republic of Croatia, and analyzes the impact of frequent tax changes on state budget revenues, the largest source of which are taxes.

• Keywords: porezni sustav; državni prihodi; oporezivanje; porezni obveznici
• Keywords (english): tax system; government revenues; taxation; taxpayers
• Language: croatian
• URN:NBN: urn:nbn:hr:148:608677
• Study programme: Title: Business economy; specializations in: Trade business, Tourism business, Accounting and financial business; Course: Accounting and financial business; Study programme type: professional; Study level: undergraduate; Academic / professional title: Stručni prvostupnik (Stručni prvostupnik)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-04-19 04:14:45