Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća

master's thesis

• Title (english): Effect of reduce tax rates to profit of companies profit
• Author: Valentina Harapin
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezni sustav čini ukupnost svih poreznih oblika te je čvrsto integriran u fiskalni sustav i čini njegov najvažniji dio. Porezni prihodi se ubiru kako bi se ispunio fiskalni cilj, odnosno punila državna blagajna i financirale vlastite potrebe bez poteškoća. Stupanjem na snagu novih zakona koji su posljedica poreznih reformi, u poreznome sustavu poreznih obveznika poreza na dobit dovelo je do promjena u osnovici izračunavanja i plaćanja poreza na dobit. U ovome radu cilj je analizirati poreznu reformu poreza na dobit koja je dovela do smanjenja stope poreza na dobit sa 20% na 18% i na 12%. Porezni obveznici poreza na dobit stupanjem na snagu porezne reforme drugačije dolaze do porezne osnovice iz razloga promjena koje su stupile na snagu,a vežu se za stavke umanjenja i uvećanja osnovice poreza na dobit.

Abstract (english)

Tax system is the combination of all tax forms firmly integrated in the fiscal system and makes its most important part. The implementation of new laws resulted in the changes in the tax system i.e. the way of profit tax payment has changed. The aim of this paper is to analyze profit tax reform that has led to lower profit which used to be 20% to 18% and 12%. Tax payers oblied to pay profit tax come to the basis of the assessment in a different way due to changes that have come into use thanks to the new law, and are related in the increase and decrease of the basis of tax assessment. The financial statements of the company I have analyzed will prove the effects of the tax reform.

• Keywords: porezni sustav; porezna reforma; porezni prihodi; porezni obveznik
• Keywords (english): The tay system; tax reform; tax payers; the basis of the assessment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:761148
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-24 11:21:38