Usporedba oporezivanja startup poduzeća na primjeru Republike Hrvatske, Europske unije i Sjedinjenih Američkih Država

master's thesis

• Title (english): Comparison of taxation of startup companies in the example of the Republic of Croatia, the European Union and the United States of America
• Author: Ivan Jelenić
• Mentor: Mihaela Mikić (mentor)
• Committee member: Tin Horvatinović (član povjerenstva)
• Committee member: Ivana Kovač (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2023-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

U današnjem globalnom poslovnom svijetu, startup poduzeća igraju ključnu ulogu u poticanju inovacija, stvaranju radnih mjesta i ekonomskom rastu. Međutim, jedan od ključnih čimbenika koji utječu na uspješnost i konkurentnost startupova jest porezno opterećenje u različitim jurisdikcijama. U skladu s time, ovo poglavlje analizira različite aspekte oporezivanja startup poduzeća u tri različite regije: Republici Hrvatskoj, zemljama Europske unije i Sjedinjenim Američkim Državama. Analiza usporedbe poreznog opterećenja startup poduzeća u Republici Hrvatskoj s odabranim zemljama Europske unije i Sjedinjenih Američkih Država ističe ključnu važnost razumijevanja razlika u poreznim sustavima pri procjeni atraktivnosti tržišta za startup poslovanje. U Hrvatskoj, startupi su podvrgnuti općim poreznim propisima, s PDV-om od 25% na određene prihode i porezom na dobit od 18%. Analiza naglašava potrebu za pažljivim sagledavanjem svih poreznih obveza, uključujući PDV, porez na dobit i druge naknade. Unutar Europske unije, različite zemlje nude različite poticaje za startup poduzeća, što uključuje različite stope poreza na dobit te olakšice za ulaganje u istraživanje, razvoj i inovacije. U Sjedinjenim Američkim Državama, porezni režim za startupove je složen i raznolik, ovisno o strukturi poduzeća, porezima na dohodak, korporativnom porezu te dodatnim porezima poput onih na socijalno osiguranje i kapitalne dobitke. Porezne olakšice igraju ključnu ulogu u podržavanju startup poslovanja i smanjenju poreznog opterećenja. Analiza zaključuje kako različite jurisdikcije nude različite pristupe oporezivanju startupova te ističe važnost pažljivog promišljanja o poreznim faktorima prilikom odabira tržišta za poslovanje startupa.

Abstract (english)

In today's global business world, startups play a key role in driving innovation, job creation and economic growth. However, one of the key factors affecting the success and competitiveness of startups is the tax burden in different jurisdictions. Accordingly, this chapter analyzes various aspects of taxation of startup companies in three different regions: the Republic of Croatia, the countries of the European Union and the United States of America. The analysis of the comparison of the tax burden of startup companies in the Republic of Croatia with selected countries of the European Union and the United States highlights the crucial importance of understanding the differences in tax systems when assessing the attractiveness of the market for startup business. In Croatia, startups are subject to general tax regulations, with VAT of 25% on certain revenues and corporate tax of 18%. The analysis highlights the need for a careful review of all tax liabilities, including VAT, corporate tax and other charges. Within the European Union, different countries offer different incentives for startup companies, including different corporate tax rates and incentives for investment in research, development and innovation. In the United States, the tax regime for startups is complex and varied, depending on the structure of the company, income taxes, corporate tax, and additional taxes such as social security and capital gains. Tax credits play a key role in supporting startup businesses and reducing the tax burden. The analysis concludes that different jurisdictions offer different approaches to the taxation of startups and highlights the importance of careful consideration of tax factors when choosing a market for startup business

• Keywords: oporezivanje startupa; Republika Hrvatska; Sjedinjene Američke Države; Europska unija
• Keywords (english): startup taxation; Republic of Croatia; United States of America; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:930034
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Embargoed access; Embargo expiration date: 2024-09-28
• Created on: 2023-09-25 21:56:16