prikaz prve stranice dokumenta Hrvatski porezni sustav i primjena poreza
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undergraduate thesis
Hrvatski porezni sustav i primjena poreza
Stručni završni rad
2022. urn:nbn:hr:129:076547
Bratović, Ivana
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Bratović, I. (2022). Hrvatski porezni sustav i primjena poreza : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:076547

Bratović, Ivana. "Hrvatski porezni sustav i primjena poreza : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:076547

Bratović, Ivana. "Hrvatski porezni sustav i primjena poreza : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:076547

Bratović, I. (2022). 'Hrvatski porezni sustav i primjena poreza : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:129:076547

Bratović I. Hrvatski porezni sustav i primjena poreza : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:129:076547

I. Bratović, "Hrvatski porezni sustav i primjena poreza : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:076547

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Metadata
TitleHrvatski porezni sustav i primjena poreza : Stručni završni rad
Title (english)Theoretical and practical aspects of the Croatian tax system
AuthorIvana Bratović
MentorPavao Ivić (mentor)
Committee memberDario Lešić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj rad analizira porezni sustav Republike Hrvatske. Obzirom na kompleksnost samog sustava, cilj rada je upoznati strukturu hrvatskih poreza te istražiti i obrazložiti kako isti utječu na državni proračun. Ključni dijelovi odnose se na definiranje kako se dijele porezi, u koje skupine i zašto, te kako pojedini porez utječe na funkcioniranje cjelokupnog sustava. Također, autor analizira i prilaže konkretne brojke koje prikazuju koliko država uprihodi od pojedinih poreza, kako se pojedini mijenjaju tokom godina, zašto se mijenjaju i tko je u funkciji donositi odluke o povećanju ili smanjenju određenog poreza. U daljnjem tekstu, prilažu se i tablice i grafikoni koji jasno dočaravaju promjene u prihodima tokom godina, čiji podaci su zanimljivi i bitni jer predočuju kako se tokom godina mijenja kompletno gospodarstvo te kako na porezne obveznike utječu promjene u gospodarstvu uzrokovane recesijom te kako utječu promjene u visini samih poreza. Poznato je da je temeljna podjela poreznog sustava na državne, županijske, gradske/općinske, zajedničke te poreze od igara na sreću. Rad će detaljnije istražiti svaku pojedinu podjelu te na kraju u zaključku priložiti vlastito mišljenje o pojedinoj skupini i općenito o strukturi samog sustava.
Abstract (english)
This paper analyses the tax system of the Republic of Croatia. Given the complexity of the system itself, the aim of the paper is to get acquainted with the structure of the Croatian tax and to investigate and explain how they affect the state budget. Key parts relate to the definition of how taxes are divided, into which groups and why, and how a tax affects the functioning of the overall system. Also, the author analyses and provides figures showing how many countries receive income from different groups of taxes, how some of them change over the years, why they change and who is in position to make decisions about changes over a certain tax. The following is also accompanied by tables and charts that clearly illustrate changes in income over the years, whose data are interesting and important because they show how the entire economy is changing over the years and how taxpayers are affected by changes in the economy caused by recession and how they affect changes in taxes themselves. It is known that the fundamental division of the tax system into state, county, city/municipal, common taxes, and gambling taxes. The paper will explore each division in more detail and, and at the end will provide with opinion of the author on the group and the structure of the system in general.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:076547
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
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Created on2023-04-14 09:05:45