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master's thesis
Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak
Specijalistički završni rad
2021. urn:nbn:hr:129:975702
Škrapec, Valentina
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Škrapec, V. (2021). Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad (Master's thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:975702

Škrapec, Valentina. "Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:975702

Škrapec, Valentina. "Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:975702

Škrapec, V. (2021). 'Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad', Master's thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:975702

Škrapec V. Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad [Master's thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2021 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:129:975702

V. Škrapec, "Porezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad", Master's thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:129:975702

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Metadata
TitlePorezni sustav Republike Hrvatske – Porezno i administrativno rasterećenje – Porez na dohodak : Specijalistički završni rad
Title (english)Tax system of the Republic of Croatia - Tay and administrative relief - income tax
AuthorValentina Škrapec
MentorPavao Ivić (mentor)
Committee memberMatej Galić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2021-06-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U okviru Hrvatskog poreznog sustava Porezna uprava kao upravna organizacija u sastavu Ministarstva financija nastoji provoditi socijalne i gospodarske politike te utjecati na porezno i administrativno rasterećenje što je u ovom radu prikazano na području poreza na dohodak. Porezno opterećenje odnosno rasterećenje radne snage važan je instrument porezne politike kojim se utječe na razinu osobne potrošnje i na zaposlenost. Porez na dohodak kao porezni oblik smatra se jednim od najsloženijih poreznih oblika, a za uspješno ubiranje tog poreza bitni faktori su razvijeno gospodarstvo koje podrazumijeva visoku zaposlenost, organiziranu i sposobnu Poreznu upravu te suradnju poreznih obveznika s državnim institucijama. Porez na dohodak je u razvijenim poreznim sustavima postao jedan od najznačajnijih prihoda države.
Abstract (english)
In terms of the Croatian Tax System, the Tax Administration as the administrative organisation within the Ministry of Finance is trying to implement social and economic policies and affect the tax and administrative relief which is shown in this thesis in the area regarding income tax. Labour tax burden, i.e. tax relief is an important tax policy instrument affecting the level of personal consumption and the employment. Income tax as a tax form is considered to be one of the most complex tax forms, and a developed economy implying a high level of employment, an organised and capable Tax Administration and cooperation between the taxpayers and government institutions is essential for successful collection of the said tax. Income tax has become one of the most significant state revenues in developed tax systems.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:975702
Study programmeTitle: Public sector Management - Specialist Graduate Professional Study
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni specijalist / stručna specijalistica javnog sektora (stručni specijalist / stručna specijalistica javnog sektora)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-06-23 08:32:00