prikaz prve stranice dokumenta Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit
  Download
PDF 3.09 MB
master's thesis
Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit
Specijalistički završni rad
2022. urn:nbn:hr:129:991663
Grizelj, Andrea
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Grizelj, A. (2022). Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad (Master's thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:991663

Grizelj, Andrea. "Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:991663

Grizelj, Andrea. "Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad." Master's thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:991663

Grizelj, A. (2022). 'Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad', Master's thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 03 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:991663

Grizelj A. Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad [Master's thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 December 03] Available at: https://urn.nsk.hr/urn:nbn:hr:129:991663

A. Grizelj, "Utjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad", Master's thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:991663

Please login to the repository to save this object to your list.
Metadata
TitleUtjecaj posebnih okolnosti na oporezivanje obveznika poreza na dobit : Specijalistički završni rad
Title (english)Impact of special circumstances on corporate tax taxpayers' taxation
AuthorAndrea Grizelj
MentorDario Lešić (mentor)
Committee memberNikolina Pavičić Rešetar (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-08-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Kompleksnosti poreznog sustava Republike Hrvatske dodatno je doprinijela i proglašena epidemija bolesti COVID-19 početkom 2020. godine. Provođenjem sveobuhvatne porezne reforme nastojala se stvoriti pozitivna poduzetnička klima, privući investicije i osnažiti gospodarstvo. Tek što su na snagu stupile zakonske izmjene obuhvaćene četvrtim krugom porezne reforme, bilo je potrebno žurno mijenjati ili dopuniti pojedine propise kako bi vladine mjere uslijed nastupa posebnih okolnosti donesene s ciljem očuvanja gospodarskih aktivnosti imale i zakonsko uporište. Rad opisuje strukturu hrvatskog poreznog sustava te višegodišnju provedbu porezne reforme s naglaskom na jedan od poreznih oblika kojim se oporezuju poduzetnici te zakonski okvir kojim je on uređen. Definira osnovne pojmove vezane uz porez na dobit i porezne obveznike kao i načine utvrđivanja porezne osnovice i porezne obveze. Radi olakšavanja poslovanja poduzetnika u novonastalim okolnostima te osiguranja daljnjeg rada uz očuvanje radnih mjesta, Vlada RH je donosila odluke o provedbi mjera radi ublažavanja posljedica pandemije, čije će učinke na oporezivanje poreznih obveznika rad analizirati.
Abstract (english)
The complexity of the Croatian tax system was further contributed to by the COVID-19 epidemic declared at the beginning of 2020. The aim of the comprehensive tax reform was to create a positive environment for undertakings, attract investments and strengthen the economy. Immediately after the legislative amendments from the fourth round of the tax reform had entered into force, it was necessary to promptly amend particular regulations so that there would be a legal basis for the government measures adopted due to the occurrence of exceptional circumstances in order to maintain economic activities. The paper describes the structure of the Croatian tax system and the implementation of the tax reform over a number of years, focusing on one of the forms of taxation of undertakings and the legal framework governing it. It defines the basic concepts related to corporate income tax and taxpayers and the methods for determining the taxable amount and tax liabilities. To make it easier for undertakings to do business in these new circumstances and to ensure continuation of operations while preserving jobs, the Croatian Government decided to implement measures to mitigate the consequences of the pandemic, whose effects on the taxation of taxpayers will be analyzed in this paper.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:991663
Study programmeTitle: Financial Management . Specialist Graduate Professional Study
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni specijalist / stručna specijalistica financijskog menadžmenta (stručni specijalist / stručna specijalistica financijskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-04-05 11:37:18