prikaz prve stranice dokumenta Oporezivanje digitalnih usluga
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undergraduate thesis
Oporezivanje digitalnih usluga
Stručni završni rad
2020. urn:nbn:hr:129:108328
Čolić, Andrea
The University of Applied Sciences Baltazar Zaprešić
Chair of Economics, Management and Marketing

Cite this document

Čolić, A. (2020). Oporezivanje digitalnih usluga : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:108328

Čolić, Andrea. "Oporezivanje digitalnih usluga : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:108328

Čolić, Andrea. "Oporezivanje digitalnih usluga : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:108328

Čolić, A. (2020). 'Oporezivanje digitalnih usluga : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:129:108328

Čolić A. Oporezivanje digitalnih usluga : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:129:108328

A. Čolić, "Oporezivanje digitalnih usluga : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:108328

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Metadata
TitleOporezivanje digitalnih usluga : Stručni završni rad
Title (english)TAXATION OF DIGITAL SERVICES
AuthorAndrea Čolić
MentorDario Lešić (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Economics, Management and Marketing)
Zaprešić
Defense date and country2020-10-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
General Economy
Abstract
Ovim radom promatra se razvoj i trenutna situacija uvođenja poreza na digitalne usluge u svijetu. Rad je koncipiran u tri dijela. U prvom dijelu promatra se kako je došlo do potrebe za oporezivanjem, kako se razvijala digitalna tehnologija te poslovni modeli digitalne ekonomije. Drugi dio donosi akcijski plan za eroziju porezne osnovice i preusmjeravanje dobiti (BEPS), njegovu ulogu na svjetskoj i europskoj razini. U trećem dijelu naglasak je na pobuni Sjedinjenih Američkih Država protiv uvođenja francuskog zakona o oporezivanju digitalnih usluga. Stoga, ovaj rad, u svojoj suštini, pokazuje pokušaje i otpore donošenju jednoglasne odluke koja se tiče svih svjetskih država.
Abstract (english)
This paper observes the development and current situation of the introduction of a tax on digital services in the world. The paper is conceived in three parts. In the first part is observed how the need for taxation arose, how digital technology developed, and how business models of the digital economy work. The second part sets out an action plan for tax base erosion and profit diversion (BEPS) and its role at global and European level. In the third part, the emphasis is on the rebellion of the United States against the introduction of the French law on the taxation of digital services. Therefore, this paper, in its essence, shows the attempts and resistance to making a unanimous decision that concerns all world countries.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:108328
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 conditionsClosed access
Terms of useLicence In copyright icon
Created on2021-11-16 13:34:19