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master's thesis
Porez na dobit
promjene u oporezivanju gospodarskih subjekata
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:387360
Kondić, Jelena
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Kondić, J. (2017). Porez na dobit : promjene u oporezivanju gospodarskih subjekata (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:387360

Kondić, Jelena. "Porez na dobit : promjene u oporezivanju gospodarskih subjekata." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:387360

Kondić, Jelena. "Porez na dobit : promjene u oporezivanju gospodarskih subjekata." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:387360

Kondić, J. (2017). 'Porez na dobit : promjene u oporezivanju gospodarskih subjekata', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:387360

Kondić J. Porez na dobit : promjene u oporezivanju gospodarskih subjekata [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:387360

J. Kondić, "Porez na dobit : promjene u oporezivanju gospodarskih subjekata", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:387360

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Metadata
TitlePorez na dobit : promjene u oporezivanju gospodarskih subjekata
Title (english)CORPORATE INCOME TAX : CHANGES IN CORPORATE TAXATION
AuthorJelena Kondić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvan Ferenčak (član povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-07-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav ključan je element gospodarstava Europske unije te stoga i porezni sustav Republike Hrvatske kao članice Europske unije predstavlja jedan od važnih čimbenika postizanja unaprijed utvrđenih strateških ciljeva. U cilju njihova postizanja oporezuju se gospodarski subjekti različitim poreznim oblicima od kojih su pojedini navedeni i opisani u ovome radu, a najveći je naglasak stavljen na oporezivanje gospodarskih subjekata porezom na dobit. Njegove značajke, stope, porezni obveznici i porezne osnovice opisane su u predstojećim poglavljima, a uz to rad daje pregled sustava oporezivanja dobiti te promjena u oporezivanju porezom na dobit, koje su stupile na snagu početkom 2017. godine u odnosu na 2016. godinu. Na primjeru tri gospodarska subjekta koja se kategoriziraju u malo, srednje i veliko poduzeće prikazano je porezno opterećenje u 2016. godini te njegovo smanjenje koje bi trebalo nastupiti primjenom novog Zakona o porezu na dobit. Osim toga, rad obuhvaća projekcije budućih prihoda oporezivanjem porezom na dobit u Republici Hrvatskoj te udio prihoda od poreza na dobit u BDP-u odabranih gospodarstava Europske unije koja ukazuje na razlike u gospodarskoj aktivnosti subjekata.
Abstract (english)
Tax system of any country is a relevant factor of economy in European union so tax system of Republic of Croatia as a member of European union is also one of the key factors in achieving social and economic goals. In order to achieve goals economic entities are paying different types of taxes. Features, rates and payers of corporate income tax are explained in this paper. Furthermore tax system of Republic of Croatia is also described and changes in corporate taxation in 2017 are adduced. Paper also includes predictions about revenue of corporate income taxation in Republic of Croatia and contribution of this revenues in GDP of European union.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:387360
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2017-07-14 10:32:39