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undergraduate thesis
Porezna reforma u Republici Hrvatskoj
Stručni završni rad
2022. urn:nbn:hr:129:563783
Birkić, Maja
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Birkić, M. (2022). Porezna reforma u Republici Hrvatskoj : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:563783

Birkić, Maja. "Porezna reforma u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:563783

Birkić, Maja. "Porezna reforma u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:563783

Birkić, M. (2022). 'Porezna reforma u Republici Hrvatskoj : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 25 April 2024, https://urn.nsk.hr/urn:nbn:hr:129:563783

Birkić M. Porezna reforma u Republici Hrvatskoj : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:129:563783

M. Birkić, "Porezna reforma u Republici Hrvatskoj : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:563783

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Metadata
TitlePorezna reforma u Republici Hrvatskoj : Stručni završni rad
Title (english)Tax reform in the Republic of Croatia
AuthorMaja Birkić
MentorPavao Ivić (mentor)
Committee memberDario Lešić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezi i porezni sustavi prisutni su od samih početaka civilizacije te je danas svaka država ustvari porezna država. Država provodi prikupljanje prihoda oporezivanjem na temelju određenih načela i specifičnih ciljeva države te se ti prihodi usmjeravaju u podmirivanje javnih troškova. Porezni sustav Republike Hrvatske veoma je kompleksan mehanizam sa raznim skupinama i oblicima poreza koji se primjenjuju na fizičke i pravne osobe. S obzirom da je Hrvatska svoju samostalnost stekla u 90-im godinama ona je otad do danas prošla kroz brojne reforme koje su postale sve značajnije ulaskom u Europsku uniju te približavanjem poreznog sustava Hrvatske ostalim članicama EU. Ciljevi reformi od 2013. do danas uvijek su gospodarski rast, smanjenje nezaposlenosti i povećanje općeg standarda života građana. Promjene mogu biti snažno oružje za uspostavljanje pozitivnog smjera razvoja samo ukoliko su provedene adekvatno, efikasno i pravedno.
Abstract (english)
Taxes and tax systems have been present since the very beginnings of civilization, and today every state is in fact a tax state. The state collects revenues through taxation on the basis of certain principles and specific goals of the state, and these revenues are directed to cover public expenditures. The tax system of the Republic of Croatia is a very complex mechanism with various groups and forms of taxes applied to physical or legal entities. Since Croatia gained its independence in the 1990s, it has since undergone numerous reforms that have become increasingly important with the accession to the European Union and the harmonization of Croatia's tax system to other EU members. The goals of the reforms from 2013 until today are always economic growth, reduction of unemployment and increase of the general living standard of citizens. Changes can be a powerful weapon for establishing a positive direction of development only if they are implemented adequately, efficiently and fairly.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:563783
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-04-17 11:20:17