POREZNI PRIHODI REPUBLIKE HRVATSKE

undergraduate thesis

• Title (english): TAX REVENUES OF CROATIA
• Author: Petra Klenovšak
• Mentor: Marko Primorac (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2016-07-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Osnovni cilj rada je ukazati na važnost i mjesto poreznih prihoda u ukupnim prihodima državnog proračuna. Naglasak rada je na definiranju i objašnjavanju osnovnih obilježja hrvatskog poreznog sustava i osnovnih značajki poreznih oblika u okviru tog sustava. Porezni prihodi predstavljaju najznačajnije prihode države u Republici Hrvatskoj. Analizom kretanja poreznih prihoda u Republici Hrvatskoj u razdoblju od 2002. do 2008. godine može se zaključiti kako su porezni prihodi imali tendenciju rasta. Od 2008. godine usporedno s jačanjem globalne financijske krize u Europi i u Hrvatskoj došlo je do smanjenja poreznih prihoda i općenito prihoda države u promatranom razdoblju. Rezultati provedenog sekundarnog istraživanja upućuju kako je porez na dodanu vrijednost najizdašniji porezni prihod Hrvatske u promatranom razdoblju. Ulazak Hrvatske u Europsku uniju obilježio je niz promjena u okviru poreznog sustava Hrvatske gdje je bila nužna prilagodba hrvatskog poreznog sustava poreznom sustavu Europske unije.

Abstract (english)

The main aim of the paper is to point out the importance and place of tax revenue in the total revenue of the state budget. The accent of the paper is on defining and explaining the main characteristics of the Croatian tax system and primary characteristics of the tax form under that system. Tax revenues represent the most significant state revenues in Croatia. By analysing the tax revenues in the Republic of Croatia in the period between 2002 to 2008 can be concluded that the tax revenues had tendency to increase. Since 2008, in parallel with the strengthening of the global financial crisis in Europe and in Croatia, there was a reduction in tax revenues and general government revenues in that period. Croatian entry to the European Union was marked by a series of changes in the Croatian tax system. It was a necessary adjustment of the Croatian tax system to the tax system of the European Union.

• Keywords: porez; porezni prihod; Hrvatska; porez na dohodak; porez na dodanu vrijednost; porezni sustav
• Keywords (english): tax; income tax; Croatia; income tax; value added tax; tax system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:255494
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-09-01 12:15:15