master's thesis
Porez na dobit u Republici Hrvatskoj - usporedna analiza sa zemljama članicama Europske unije

Željka Sigurnjak (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitlePorez na dobit u Republici Hrvatskoj - usporedna analiza sa zemljama članicama Europske unije
AuthorŽeljka Sigurnjak
Mentor(s)Branimir Marković (thesis advisor)
Abstract
Javni prihodi država prikupljaju se prvenstveno zbog pokrića javnih rashoda, odnosno zbog uravnoteženja državnog proračuna. U suvremenim državama ujednačeni javni prihodi i javni rashodi državnog proračuna su velika rijetkost, jer u većini slučajeva javni rashodi su viši od javnih prihoda i zbog toga državni proračun ostvaruje deficit. No, osim država s proračunskim deficitima imamo i države s proračunskim suficitima, ali ukoliko je suficit kontinuiran kroz više vremenskih razdoblja postavlja se pitanje da li država treba smanjiti brojnost ili visinu određenih poreznih oblika kako bi se smanjilo porezno opterećenje poreznih obveznika. Najvažniji i najizdašniji javni prihodi državnog proračuna svake države dakako su porezi. Sveukupnost brojnih poreznih oblika čini porezni sustav koji je određen različitim čimbenicima koji uređuju određenu državu i zbog toga se može reći da svaka država ima specifičan porezni sustav. Porez na dobit jedan je od najvažniji poreznih oblika poreznih sustava suvremenih država tako i hrvatskog poreznog sustava.
Keywordspublic revenue government budget tax tax system income tax Croatian tax system European Union member states
Committee MembersBranimir Marković (committee chairperson)
Branko Matić (committee member)
Domagoj Karačić (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-07-11
Parallel abstract (English)
Public revenue is collection by country primarily to cover public expenditure and that is because of balancing the government budget. In modern country equable public revenues and public expenditures of the government budget are rare because in most cases public expenditures are higher than public revenues and that is why government budget is realized deficit. However, other than countries with budget deficit there are countries with budget surpluses and if it is surplus sustained through the several periods, the question arises as if country should reduce the number or height of specific forms of taxation to minimize the tax burden of the taxpayers. The most important and most generous public revenues of the state budget of each country are taxes. Totality of the many kinds of taxes makes taxation system, which is determined by different factors governing the country-specific and that is why we can say that each country has a specific taxation system. Income tax is one of the most important forms in tax system of any modern country as it is in the Croatian tax system.
Parallel keywords (Croatian)javni prihodi državni proračun porezi porezni sustav porez na dobit hrvatski porezni sustav zemlje članice Europske unije
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:368066
CommitterGordana Kradijan