Porez na dobit kao dio državnih poreza Republike Hrvatske i njihov utjecaj na poreznu konkurentnost

master's thesis

• Title (english): Profit tax as part of state taxes of the Republic of Croatia and their impact on tax competitiveness
• Author: Ana Merzić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Porezi, kao oblik prisilnog davanja koji nameće država i za koje nema trenutačne izravne protuusluge čine najvažniji i najizdašniji prihod države. Zapravo, oporezivanje je način ubiranja sredstava koja se potom koriste za financiranje javnih rashoda za dobra i usluge kojima se svi koristimo. Stoga, da bismo u njima uživali, moramo plaćati poreze. Najčešća podjela poreza, promatrajući porezni sustav Republike Hrvatske jest prema pripadnosti poreznih prihoda, pa sukladno tome poreze dijelimo na: državne, zajedničke, županijske, gradske ili općinske te poreze na dobitke od igara na sreću i naknade na priređivanje igara na sreću. Glavna komponenta diplomskog rada odnosi se na analizu poreza na dobit kao državnog poreza koji se nameće na dobit što ostvaruju pravne i fizičke osobe koje samostalno i trajno obavljaju gospodarsku djelatnost radi stjecanja dobiti. Sukladno tome, sagledati će se temeljni i neizostavni elementi koji određuju karakter poreza na dobit, a to su: porezni obveznik, porezna osnovica, porezna stopa i porezni poticaj.

Abstract (english)

Taxes, a forced charity which is imposed by the state and for which we do not receive an immediate and direct service, make up the largest and most important part of state income. As a matter of fact, taxation is a way of taking resources and using them to finance public expenses for goods and services we all use. Therefore, in order to enjoy these goods and services, we have to pay taxes. In the Republic of Croatia, taxes are most often divided based on the level of governance to which tax revenue belongs. Therefore, taxes can be divided into state, shared, county, municipal or city taxes, as well as taxes on winnings from and organization of games of chance. This thesis will focus on the analysis of income tax as a state tax imposed on income of legal and natural persons who perform an economic activity independently and permanently in order to gain profit. Moreover, the core elements which determine the character of income tax will also be investigated. These elements include taxpayers, tax base, tax rate, and tax incentives.

• Keywords: Ključne riječi: porez; porezni obveznik; porezna osnovica; porezna stopa; porezni poticaj
• Keywords (english): Key words: tax; taxpayer; tax base; tax rate; tax incentive
• Language: croatian
• URN:NBN: urn:nbn:hr:148:950402
• 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: Access restricted to students and staff of home institution
• Created on: 2021-09-28 13:42:18