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undergraduate thesis
Porez na dobit
Stručni završni rad
2020. urn:nbn:hr:129:130394
Čičak, Ivona
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Čičak, I. (2020). Porez na dobit : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:130394

Čičak, Ivona. "Porez na dobit : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:130394

Čičak, Ivona. "Porez na dobit : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2020. https://urn.nsk.hr/urn:nbn:hr:129:130394

Čičak, I. (2020). 'Porez na dobit : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:130394

Čičak I. Porez na dobit : 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:129:130394

I. Čičak, "Porez na dobit : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:129:130394

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Metadata
TitlePorez na dobit : Stručni završni rad
Title (english)Profit tax
AuthorIvona Čičak
MentorDario Lešić (mentor)
Committee memberDragutin Funda (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2020-12-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Za hrvatski porezni sustav karakterističan je izvjestan broj različitih vrsta poreznih nameta kojima je svrha postizanje socio-ekonomskog blagostanja. U ovom će se radu detaljnije analizirati porez na dobit, obveznici istog te stopa poreza čiji su obveznici plaćanja trgovačka društva. Ona trgovačka društva koja su izuzeta od ove obveze su ona koja posluju s negativnim financijskim rezultatom odnosno gubitkom. Porez na dobit danas je važan činitelj svakog fiskalnog sustava. Važnost se ogleda u donošenju investicijskih odluka. Gotovo da nema poreza koji bi bio definicijski tako neodređen u poreznom sustavu, kao što je porez na dobit. Porezom na dobit oporezuje se financijski rezultat poduzetnika, međutim ako fizičke osobe koje participiraju u kapitalu društva imaju mogućnost isplate dobiti za raspodjelu, tada se to još jednom oporezuje ali porezom na dohodak.
Abstract (english)
The Croatian tax system is characterized by a number of different types of tax levies aimed at achieving socio-economic well-being. This paper will analyze in more detail the profit tax, its taxpayers and the tax rate paid by companies. Those companies that are exempt from this obligation are those that operate with a negative financial result or loss. Income tax is an important factor in every fiscal system today. Importance is reflected in investment decisions, and in determining the standards and criteria of a democratic society. There is almost no tax that is definitively so vague and with such a vague position in the tax system, such as income tax. Profit tax (profit) is nothing but an additional share capital tax that should be taxed at the shareholder level as dividend income.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:130394
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 on2022-01-05 16:14:29