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undergraduate thesis
Porezn sustavi Republike Hrvatske
2018. urn:nbn:hr:107:417467
Brozović-Bušljeta, Maja
Polytechnic Nikola Tesla in Gospić
Business department

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Brozović Bušljeta, M. (2018). Porezn sustavi Republike Hrvatske (Undergraduate thesis). Gospić: Polytechnic Nikola Tesla in Gospić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:107:417467

Brozović Bušljeta, Maja. "Porezn sustavi Republike Hrvatske." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2018. https://urn.nsk.hr/urn:nbn:hr:107:417467

Brozović Bušljeta, Maja. "Porezn sustavi Republike Hrvatske." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2018. https://urn.nsk.hr/urn:nbn:hr:107:417467

Brozović Bušljeta, M. (2018). 'Porezn sustavi Republike Hrvatske', Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, accessed 11 December 2024, https://urn.nsk.hr/urn:nbn:hr:107:417467

Brozović Bušljeta M. Porezn sustavi Republike Hrvatske [Undergraduate thesis]. Gospić: Polytechnic Nikola Tesla in Gospić; 2018 [cited 2024 December 11] Available at: https://urn.nsk.hr/urn:nbn:hr:107:417467

M. Brozović Bušljeta, "Porezn sustavi Republike Hrvatske", Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, Gospić, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:107:417467

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Metadata
TitlePorezn sustavi Republike Hrvatske
Title (english)The crotian tax system
AuthorMaja Brozović-Bušljeta
MentorMehmed Alijagić (mentor)
GranterPolytechnic Nikola Tesla in Gospić
(Business department)
Gospić
Defense date and country2018, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi su prinudna, nepovratna, isključivo novčana davanja bez izravne protučinidbe. To su izvedeni prihodi koje država naplaćuje temeljem svog financijskog suvereniteta te ih troši prema svom nahođenju, što im daje karakteristiku nedestiniranih prihoda države. Snažan udio poreza u ukupnim prihodima države ukazuje i na postojanje, osim fiskalnih u smislu punjenja proračuna, i niza nefiskalnih ciljeva koji se mogu i trebaju ostvariti poreznom politikom. Tako je porezna politika uvijek daleko širi pojam od pukog prikupljanja novčanih sredstava za financiranje potreba države. Niz je podjela poreza, primjerice prema razini pripadnosti porezi Republike Hrvatske dijele se na Državne poreze, Zajedničke poreze, Županijske poreze, te Općinske/gradske poreze, ili ovisno o tome tko ih u konačnici snosi - posredni ili neposredni. U ovom završnom radu date su osnovne karakteristike poreznog sustava Republike Hrvatske, a potom su prikazane karakteristike svih poreznih oblika.
Abstract (english)
Taxes are mandatory, non-returnable, exclusively financial charges with no direct consideration. These are the funds that the government levies based on its financial sovereignty and uses them according to its needs without reference to specific benefits. A strong share of taxes in the overall state revenue indicates (apart from fiscal in terms of filling the budget), the existence of a number of non-fiscal goals which can and should be accomplished by the tax policy. Therefore, tax policy has a much broader meaning than a mere collection of financial means to fund governing. There are many classifications of taxes one of which is according to the level of state authority to which the tax revenue belongs. The taxes in the Republic of Croatia are divided into Government taxes, Communal taxes, County taxes, and Municipal / town taxes. Furthermore, taxes can aslo be classified as direct and indirect depending on the respective taxpayer. This final paper is an overview of the basic characteristics of the Croatian tax system and all its forms.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:107:417467
Study programmeTitle: Economics of entrepreneurship
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 on2018-06-04 10:34:42