Specifičnosti oporezivanja pomorske djelatnosti u Republici Hrvatskoj

master's thesis

• Title (english): Specifics of taxation of maritime activities in the Republic of Croatia
• Author: Ema Kevrić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-02-14, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Za pomorsko gospodarstvo može se reći da se radi o skupu djelatnosti, vještina i odnosa koji su na bilo koji način povezani sa morem. Bilo sa morem kao medijem komunikacije ili kao resursom prirodnih dobara. Pomorsko gospodarstvo može se podijeliti na proizvodnu i uslužnu granu. Ključ oporezivanja pomorske djelatnosti sastoji se od tri poreza: poreza na dodanu vrijednosti, poreza na dohodak te poreza na dobit. Kroz ovaj rad definiran je sam pojam pomorske djelatnosti u Republici Hrvatskoj te su opisane osnovne karakteristike poreza na dodanu vrijednost, poreza na dohodak i poreza na dobit. Osim toga, analiziran je i opisan način plaćanja poreza po tonaži broda.

Abstract (english)

The maritime economy is a set of activities, skills and relations that are in any way related to the sea. Either with the sea as a medium of communication or as a resource of natural goods. The maritime economy can be divided into a production brunch and a service branch. The key to maritime taxation consists of three taxes: value added tay, income tax and profit tax. This paper defines the very concept of maritime activity in the Republic of Croatia and also describes the basic characteristics of value added tax, income tax and profit tax. In addition, it analyzes and describes the method of paying the tonnage tax.

• Keywords: pomorsko gospodarstvo; porez na dodanu vrijednost; porez na dohodak; porez na dobit; porez po tonaži broda
• Keywords (english): maritime economy; value added tax; income tax; profit tax; tonnage tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:441983
• Study programme: Title: 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: 2022-02-15 13:44:55