STATUS AUDIOVIZUALNE DJELATNOSTI I DJELATNIKA U SUSTAVU OPOREZIVANJA REPUBLIKE HRVATSKE

master's thesis

• Title (english): STATUS OF AUDIOVISUAL INDUSTRY AND IT'S EMPLOYES IN THE TAXATION SYSTEM OF THE REPUBLIC OF CROATIA
• Author: Marko Spudić
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Marko Primorac (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2020-06-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Unutar audiovizualne djelatnosti u Republici Hrvatskoj zaposleno je preko tisuću djelatnika te kao takva, AV djelatnost značajno doprinosi razvoju kulture i umjetnosti u RH. Uzevši u obzir da poduzeća koja djeluju unutar audiovizualne industrije RH ostvaruju značajne prihode, možemo primijetiti da AV djelatnost snažno utječe i na porezni sustav oporezivanjem dobiti te oporezivanjem dohotka kroz različite statuse zaposlenja pojedinih djelatnika. Usporedbom poreznog tretmana AV djelatnosti u RH sa poreznim tretmanom u odabranim zemljama EU, primijetiti ćemo brojne specifičnosti ali i sličnosti i razlike koje će komparacijom omogućiti donošenje cjelokupnog zaključka o poreznom tretmanu i statusu AV djelatnosti u RH.

Abstract (english)

There are over one thousand employees within the audiovisual industry of the Republic of Croatia, and as such, AV sector contributes significantly to the development of culture and art in the Republic of Croatia. Taking into account that companies operating within the audiovisual industry of the Republic of Croatia realize significant revenues, we can see that AV activity also strongly influences the tax system through profit taxation and income taxation through various employment statuses of individual employees. By comparing the tax treatment of AV activities in the Republic of Croatia with tax treatment in chosen EU countries, we will note numerous specificities, but also the similarities and differences that by comparison will enable the conclusion of the overall tax treatment and AV status of the Republic of Croatia.

• Keywords: audiovizualna djelatnost; porezni sustav; oporezivanje dohotka; oporezivanje dobiti
• Keywords (english): audiovisual industry; tax system; taxation of income; taxation of profit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:636265
• 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 authenticated users
• Created on: 2020-06-04 11:46:53