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undergraduate thesis
Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj
Stručni završni rad
2020. urn:nbn:hr:129:047877
Grizelj, Andrea
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Grizelj, A. (2020). Porez na dobit – Porezna prijava i plaćanje poreza na dobit 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:129:047877

Grizelj, Andrea. "Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:047877

Grizelj, Andrea. "Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:047877

Grizelj, A. (2020). 'Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:047877

Grizelj A. Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2020 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:129:047877

A. Grizelj, "Porez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:047877

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Metadata
TitlePorez na dobit – Porezna prijava i plaćanje poreza na dobit u Republici Hrvatskoj : Stručni završni rad
Title (english)CORPORATE INCOME TAX - TAX RETURN AND THE PAYMENT OF CORPORATE INCOME TAX IN THE REPUBLIC OF CROATIA
AuthorAndrea Grizelj
MentorDario Lešić (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2020-11-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav Republike Hrvatske od svojih početaka prolazi kroz brojne reforme, posebice nakon ulaska u Europsku uniju. Porez na dobit, kao dio tog sustava, također doživljava česte izmjene zakonskih regulativa koje definiraju njegovo ubiranje, a sve s ciljem poreznog i administrativnog rasterećenja. Prihodi od poreza na dobit nisu visoki u odnosu na ostale državne prihode, ali je bitno da porezne politike olakšavaju poduzetnicima njihovo poslovanje, jer se na taj način razvija pozitivna poduzetnička klima, privlače investicije, od čega u konačnici, dobit imaju svi građani. Ovaj rad prikazuje mjesto i ulogu poreza na dobit u poreznom sustavu i zakonsku regulativu koja ga uređuje. Uz neke primjere iz prakse, pojašnjava osnovne pojmove vezane uz porez na dobit, poreznu prijavu i metode utvrđivanja porezne osnovice i porezne obveze, kao i utjecaj posebnih okolnosti na oporezivanje.
Abstract (english)
Since its beginnings, the tax system of the Republic of Croatia has undergone numerous reforms, especially after joining the European Union. Corporate income tax, as part of this system, is also experiencing frequent changes within legal regulations that define its collection, all with the aim of tax and administrative relief. Corporate income tax revenues are not high when compared to other state revenues, however, it is important that tax policies facilitate business operations for entrepreneurs. This creates a positive entrepreneurial climate and attracts investments, which ultimately benefits all citizens. This paper presents the place and role of corporate income tax in the tax system, and the legislation that regulates it. With some practical examples, it clarifies the basic concepts related to corporate income tax, tax return and methods of assessing tax liability and tax base, as well as the impact of exceptional circumstances on taxation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:047877
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 on2021-12-08 16:25:43