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undergraduate thesis
Porezni sustav u Republici Hrvatskoj
Stručni završni rad
2023. urn:nbn:hr:129:411539
Vragović, Dorian
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Vragović, D. (2023). Porezni sustav 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:129:411539

Vragović, Dorian. "Porezni sustav u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:411539

Vragović, Dorian. "Porezni sustav u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:411539

Vragović, D. (2023). 'Porezni sustav u Republici Hrvatskoj : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 11 July 2024, https://urn.nsk.hr/urn:nbn:hr:129:411539

Vragović D. Porezni sustav u Republici Hrvatskoj : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2023 [cited 2024 July 11] Available at: https://urn.nsk.hr/urn:nbn:hr:129:411539

D. Vragović, "Porezni sustav u Republici Hrvatskoj : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:129:411539

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Metadata
TitlePorezni sustav u Republici Hrvatskoj : Stručni završni rad
Title (english)The tax system in the Republic of Croatia
AuthorDorian Vragović
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 country2023-06-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezi predstavljaju obvezna davanja koja fizičke i pravne osobe plaćaju državi za financiranje javnih rashoda, pa se sukladno tome rad bavi strukturom i karakteristikama poreznog sustava u Republici Hrvatskoj. Rad je koncipiran tako da se u prvom dijelu govori o poreznim sustavima općenito, porezima kao pojmu, javnim prihodima i rashodima, karakteristikama poreza, te elementima i ciljevima oporezivanja. Detaljno će se obraditi vrste poreza, vrste poreznih osnovica i metode utvrđivanja istih. Drugi dio rada se odnosi na detaljnu analizu poreznog sustava u Republici Hrvatskoj. Porezni sustav u Republici Hrvatskoj smatra se suvremenim sustavom koji spada u skupinu poreznih sustava koji imaju više poreznih oblika. Pobliže će se definirati porezni sustav prema kriteriju pokazatelja snage i pripadnosti poreznih prihoda. Posljednje poglavlje rada dotaknuti će se Porezne uprave kao organizacije u sastavu ministarstva. Detaljnije će se objasniti hijerarhija porezne uprave i ustrojstvo središnjeg ureda.
Abstract (english)
Taxes are mandatory payments that natural and legal persons pay to the state to finance public expenditures, and accordingly the paper deals with the structure and characteristics of the tax system in the Republic of Croatia. Undergraduate thesis is designed so that the first part discusses tax systems in general, taxes as a concept, public revenues and expenditures, tax characteristics, and elements and objectives of taxation. The types of taxes, types of tax bases and methods of determining them will be discussed in detail. The second part of the paper deals with a detailed analysis of the tax system in the Republic of Croatia. The tax system in the Republic of Croatia is considered a modern system that belongs to the group of tax systems that have several tax forms. The tax system will be defined in more detail according to the criteria of strength and affiliation of tax revenues. The last chapter of the paper will touch on the Tax Administration as an organization within the ministry. The hierarchy of the tax administration and the structure of the central office will be explained in more detail.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:411539
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-07-27 11:38:44