Porez na dobit kao porezni poticaj razvoja gospodarstva

undergraduate thesis

• Title (english): Corporate income tax as a tax incentive for economic development
• Author: Leonarda Štorga
• Mentor: Maja Mihelja Žaja (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Tema ovog rada su porezi i njihova svrha. U radu se poseban naglasak stavlja na porez na dobit te njegovu ulogu u razvoju gospodarstva. Porezi nose znatnu važnost još iz prošlog stoljeća kao prihod države te ih dijelimo na izravne i neizravne. Porez je jedan od nekoliko oblika prisilnog davanja koji je nametnut od strane države, nema namjensko usmjerenje niti direktnu korist za pojedinca. Pomoću prikupljanja poreza od strane građana država financira važne institucije unutar javnog sektora te samim time poboljšava životni standard svojih građana. Dakle, ukoliko stanovništvo nije dovoljno educirano o značaju poreza unutar države, može se očekivati veća količina porezne evazije među građanima neovisno o tome je li svjesna ili nesvjesna. Uzročno - posljedično sa time gospodarstvo ima manje javne prihode na raspolaganju pa je i životni standard države nešto niži. Najznačajniji porezni oblici za proračun RH su porez na dodanu vrijednost i porez na dohodak. S obzirom na kasno uvođenje 1994. u fazi porezne reforme u njegovoj primjeni se dešavaju česte zakonodavne promjene sa svrhom fiskalnih i ekonomskih učinka. Služi u svrhu poreza koji plaćaju trgovačka društva na ostvarenu dobit.

Abstract (english)

The topic of this work is taxes and their purpose. The paper places special emphasis on the corporate income tax and its role in the development of the economy. Taxes have been of considerable important since the last century as state income, and we divide them into direct and indirect. The tax is one of several forms of forced taxation imposed by the state, it has no purpose or direct benefit for the individual. By collecting taxes from citizens, the state is financing important institutions within the public sector and thereby improves the standard of living of its citizens. Therefore, if the population is not educated about the importance of taxes within the state, a greater amount of tax evasion can be expected among citizens, regardless of whether they are aware of it or not. Causally - consequently, the economy has less public revenues available, so the state's standard of living is somewhat lower. The most significant forms of taxation for the budget of the Republic of Croatia are value added tax and income tax. Due to the late introduction in 1994, in the phase of tax reform, frequent legislative changes occur in its application with the purpose of fiscal and economic effects. It serves the purpose of taxes paid by trading companies on realized profits.

• Keywords: porezni sustav; porez; javni prihodi; porez na dobit; porezna stopa
• Keywords (english): tax system; tax; public revenues; corporate income tax; tax rate
• Language: croatian
• URN:NBN: urn:nbn:hr:148:576105
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a prvostupnik/ prvostupnica ekonomije (stručni/a prvostupnik/ prvostupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-17 18:55:32