Uloga porezne politike u poticanju poduzetništva u RH

undergraduate thesis

• Title (english): The role of tax policy in stimulating entrepreneurship in Croatia
• Author: Petra Behin
• Mentor: Maja Mihelja Žaja (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezna politika igra ključnu ulogu u poticanju poduzetništva u Republici Hrvatskoj. Kroz različite zakonske odredbe, olakšice i poticaje, porezna politika olakšava poslovanje, smanjuje porezno opterećenje te potiče ulaganja i inovacije. Ova politika pomaže u razvoju i održivosti poslovanja, potiče ekonomsku aktivnost i pomaže Hrvatskoj da se integrira na globalna tržišta.
Iako su postignuti napreci u pružanju poreznih poticaja, još uvijek postoje izazovi poput složenosti poreznih propisa i administrativnih tereta koji mogu predstavljati prepreke za poduzetnike. Nastavak pojednostavljivanja i optimizacije poreznog sustava mogao bi dodatno poboljšati poslovno okruženje.
Porezni poticaji imaju pozitivan utjecaj na inovacije i poduzetničke aktivnosti, no važno je osigurati ravnotežu između poticaja i održivosti javnih financija. Preporučuje se daljnje unapređenje poreznih poticaja i podrška malim i srednjim poduzećima, uz kontinuirano praćenje i prilagođavanje porezne politike potrebama poduzetnika i ekonomskim uvjetima. Tako se može osigurati dugoročna konkurentnost i prosperitet poduzetništva u Hrvatskoj.

Abstract (english)

Tax policy plays a crucial role in encouraging entrepreneurship in the Republic of Croatia. Through various legal provisions, reliefs, and incentives, tax polixy facilitates business operations, reduces tax burdens, and promotes investments an innovations. This policy helps in the development and sustainability of businesses, stimulates economic acitivity, and assists Croatia in integrating into global markets.
Although progress has been made in providing tax incentives, challenges still exist, such as the complexity of tax regulations and administrative burdens that can pose obstacle for entrepreneurs. Continuing to simplify and optimize the tax system could further improve the business environment.
Tax incentives have a positive impact on innovation and entrepreneurial activities, but it is important to ensure a balance between incentives and the sustainability of public finances. It is recommended to further improve tax incentives ans support small and medium-sized enterprises, with continous monitoring and adjustment of tax policy to the needs of entrepreneurs and economic conditions. This can ensure the long-term competitivess and prosperity of entrepreneurship in Croatia.

• Keywords: porezna politika; poticaji; ulaganje; inovacije; porezne olakšice
• Keywords (english): tax policy; incentives; invesment; innovation; tax reliefs
• Language: croatian
• URN:NBN: urn:nbn:hr:148:678657
• Study programme: Title: Business economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-09-27 18:38:17