Utjecaj porezne politike na razvoj poduzetništva u Republici Hrvatskoj - komparativna analiza s Republikom Poljskom

master's thesis

• Title (english): The influence of tax policy on the development of entrepreneurship in Republic of Croatia – comparative analysis with Republic of Poland
• Author: Amalija Ljubica Mohač
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Ivanović (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-07-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj i svrha ovog diplomskog rada je istražiti povezanost između porezne politike i
poduzetništva te analizirati njen utjecaj na poduzetničku aktivnost u Republici Hrvatskoj i
gospodarski rast. Da bi se postigao ovaj cilj, potrebno je uspostaviti teoretsku osnovu te
razumjeti ključne pojmove koji se odnose na poreznu politiku i poduzetništvo.
Prvi dio rada fokusira se na teoretsku analizu poreza, poreznih sustava i njihovog povijesnog
razvoja. Ova analiza pruža temelj za razumijevanje utjecaja porezne politike na poduzetništvo
i gospodarski rast. Uz to, rad istražuje kako porezna politika može poticati ili obeshrabrivati
poduzetničku aktivnost u Hrvatskoj.

Kako bi se donijeli što precizniji zaključci, rad također uspoređuje porezne politike i njihov
utjecaj na poduzetništvo i gospodarski rast u Republici Hrvatskoj i Republici Poljskoj. Iako
postoje sličnosti u poreznim sustavima dviju zemalja, rezultati koje poljsko gospodarstvo
postiže za vrijeme i nakon velike ekonomske krize 2008. i 2009. godine su daleko različitiji od
onih u Hrvatskoj. Komparativna analiza ovih dviju zemalja pomaže u razumijevanju razlika u
njihovim poreznim politikama i njihovom utjecaju na poduzetništvo i gospodarski rast.

Abstract (english)

The aim and purpose of this thesis are to explore the relationship between tax policy and
entrepreneurship and to analyze its impact on entrepreneurial activity in the Republic of Croatia
and on economic growth. To achieve this goal, it is necessary to establish a theoretical basis
and understand the key concepts related to tax policy and entrepreneurship.
The first part of the work focuses on the theoretical analysis of taxes, tax systems, and their
historical development. This analysis provides the foundation for understanding the influence
of tax policy on entrepreneurship and economic growth. In addition, the study investigates how
tax policy can encourage or discourage entrepreneurial activity in Croatia.
In order to draw more accurate conclusions, the thesis also compares the tax policies and their
impact on entrepreneurship and economic growth in the Republic of Croatia and the Republic
of Poland. Although there are similarities in the tax systems of the two countries, the results
achieved by the Polish economy during and after the major economic crisis of 2008 and 2009
are significantly different from those in Croatia. The comparative analysis of these two
countries helps in understanding the differences in their tax policies and their influence on
entrepreneurship and economic growth.

• Keywords: porezi; porezni sustavi; poduzetništvo; gospodarski rast; Republika Hrvatska; Republika Poljska.
• Keywords (english): taxes; tax policies; entrepreneurship; economic growth; Republic of Croatia; Republic of Poland
• Language: croatian
• URN:NBN: urn:nbn:hr:148:280014
• 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: 2023-07-05 12:07:46