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master's thesis
THE TAXATION OF BUSINESS SUBJECTS

Mara Dujak (2016)
Metadata
TitleOporezivanje poslovnih subjekata
AuthorMara Dujak
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Porezi su najznačajniji izvor javnih prihoda i gotovo u svakoj suvremenoj državi u strukturi javnih prihoda prevladavaju porezi. Tijekom povijesti porezi su dobivali na svom značaju i s vremenom se razvio veliki broj poreznih oblika. Oporezivanju podliježu i pravne i fizičke osobe. Sa stajališta pravnih osoba (poslovnih subjekata), oporezivanju podliježu njihovi inputi, outputi te pozitivan financijski rezultat (dobit). Predmet istraživanja u ovom diplomskom radu je oporezivanje poslovnih subjekata. U svome poslovanju poslovni subjekti dužni su plaćati određene poreze. U skladu s time, razlikuju se porezi koje poduzeće plaća na inpute, porezi kojima podliježe plaća radnika, zatim porezi koji se plaćaju na output i konačno porez na dobit. Svaki od navedenih poreza ima svoje karakteristike i porezne stope koje će biti razmatrane u radu. Svrha ovog rada je prikazati koje sve poreze mora plaćati jedan poslovni subjekt. Također je obrađeno i oporezivanje obrta. Rad se sastoji od dva dijela; u prvom je dijelu pažnja posvećena pojmovnom određenju poreza i poreznog sustava, dok se u drugom dijelu rada obrađuje oporezivanje poslovnih subjekata.
Keywordstaxes taxation business income profit
Parallel title (English)THE TAXATION OF BUSINESS SUBJECTS
Committee MembersDomagoj Karačić (committee chairperson)
Martina Briš Alić (committee member)
Željko Požega (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
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 date2016-09-15
Parallel abstract (English)
Taxes are the most important source of the public revenues and in the most of the modern countries public revenues structure prevails as the largest item. Throughout the history taxes receives its importance which ultimately resulted in great number of tax forms. Both legal entities and natural persons are the subjects of taxation. From the viewpoint of legal entities (businesses subjects), subjects of taxation are their inputs, outputs, and positive financial result (profit). The subject of this thesis is the taxation of business subjects. During its business activities, companies are obliged to pay the certain taxes. Therefore, there are different sorts of taxes that the company pays: input and output taxes, taxes levied on gross salary of the employees, then the taxes paid on the profit. Each of these mentioned has its own characteristics and tax rates that will be considered in the work. The purpose of this thesis is to present all the taxes that one business entity must pay in its business activities. Taxation of sole proprietorship is also considered. Thesis consists of two parts; in the first part attention is paid to the conceptual definition of tax and the tax system, while the second part deals with the taxation of business entities.
Parallel keywords (Croatian)porezi porezni sustav oporezivanje poduzeća dobit oporezivanje obrta
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:506361
CommitterGordana Kradijan