undergraduate thesis
Corporate income tax and personal income tax in the Republic of Croatica

Ivana Krznarić-Vuković (2016)
Polytechnic Nikola Tesla in Gospić
Administrative department
Metadata
TitlePorez na dobit i porez na dohodak u RH
AuthorIvana Krznarić-Vuković
Mentor(s)Mehmed Alijagić (thesis advisor)
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.
Keywordstax tax system corporate income tax personal income tax tax loss.
Parallel title (English)Corporate income tax and personal income tax in the Republic of Croatica
Committee MembersMarija Baburić Vranešić (committee chairperson)
Mehmed Alijagić (committee member)
Vlatka Ružić (committee member)
GranterPolytechnic Nikola Tesla in Gospić
Lower level organizational unitsAdministrative department
PlaceGospić
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Law
Financial Law
Study programme typeprofessional
Study levelundergraduate
Study programmeAdministrative study
Academic title abbreviationbacc. admin. publ.
Genreundergraduate thesis
Language Croatian
Defense date2016-05-03
Parallel 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.
Parallel keywords (Croatian)porez porezni sustav porez na dobit porez na dohodak porezni gubitak.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:107:230394
CommitterKsenija Žubrinić