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undergraduate thesis
Porez na dobit i porez na dohodak u RH
2016. urn:nbn:hr:107:230394
Krznarić-Vuković, Ivana
Polytechnic Nikola Tesla in Gospić
Administrative department

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Krznarić Vuković, I. (2016). Porez na dobit i porez na dohodak u RH (Undergraduate thesis). Gospić: Polytechnic Nikola Tesla in Gospić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:107:230394

Krznarić Vuković, Ivana. "Porez na dobit i porez na dohodak u RH." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2016. https://urn.nsk.hr/urn:nbn:hr:107:230394

Krznarić Vuković, Ivana. "Porez na dobit i porez na dohodak u RH." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2016. https://urn.nsk.hr/urn:nbn:hr:107:230394

Krznarić Vuković, I. (2016). 'Porez na dobit i porez na dohodak u RH', Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, accessed 11 December 2024, https://urn.nsk.hr/urn:nbn:hr:107:230394

Krznarić Vuković I. Porez na dobit i porez na dohodak u RH [Undergraduate thesis]. Gospić: Polytechnic Nikola Tesla in Gospić; 2016 [cited 2024 December 11] Available at: https://urn.nsk.hr/urn:nbn:hr:107:230394

I. Krznarić Vuković, "Porez na dobit i porez na dohodak u RH", Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, Gospić, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:107:230394

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Metadata
TitlePorez na dobit i porez na dohodak u RH
Title (english)Corporate income tax and personal income tax in the Republic of Croatica
AuthorIvana Krznarić-Vuković
MentorMehmed Alijagić (mentor)
Committee memberMarija Baburić Vranešić (predsjednik povjerenstva)
Committee memberMehmed Alijagić (član povjerenstva)
Committee memberVlatka Ružić (član povjerenstva)
GranterPolytechnic Nikola Tesla in Gospić
(Administrative department)
Gospić
Defense date and country2016-05-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezni sustav u hrvatskom zakonodavstvu uređen je na poseban način, a predstavlja suvremeni sustav, usklađen sa smjernicama Europske unije. S tim u vezi, važno je istaknuti da Republika Hrvatska primjenjuje 57 Ugovora o izbjegavanju dvostrukog oporezivanja, koji su po svojoj pravnoj snazi iznad zakona. Porez na dobit i porez na dohodak regulirani su posebnim propisima, odnosno Zakonom o porezu na dobit i Zakonom o porezu na dohodak. Osim toga, postoje i broji posebni zakoni i drugi propisi kojima se zasebno uređuju razni oblici poreza te prava i dužnosti poreznih obveznika. U radu se nakon uvodnog razmatranja ukratko razmatraju općenite odrednice o poreznom sustavu, nakon čega se detaljnije razrađuje porez na dobit gdje se razmatraju njegove glavne karakteristike, od poreznog obveznika do porezne prijave. Nakon toga razmatra se porez na dohodak gdje se daje osvrt na sam njegov pojam i bitne karakteristike, uključujući njegove izvore, olakšice i oslobođenja pa sve do poreznog gubitka.
Abstract (english)
Tax system in the Croatian legislation is decorated in a particular way and represents a modern system, compliant with the guidelines of the European Union. It is important to emphasize that the Republic of Croatia applies 57 of the Agreements on Avoidance of Double Taxation, which are in legal force above the law. Corporate Income Tax and Personal Income Tax, regulated by special regulations respectively the Law on corporate Income Tax and the Law on Personal Income Tax. There are also a number of special laws and other regulations which separately regulates vorious forms of tax and the rights and duties of taxpayers. After intoductory considerations briefly considered the general guidelines oft he tax system, development of the corporate income tax, considered its main features from the tax payer to the tax return. Considering the income tax where he looks at himself and his concept oft he essential characteristics including its sources, relief and exemptions until the tax loss.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:107:230394
Study programmeTitle: Administrative study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-05-04 08:54:17