undergraduate thesis
OLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH

Lucija Torbarina (2016)
University of Split
Faculty of economics Split
Metadata
TitleOLAKŠICE, OSLOBOĐENJA I POTICAJI U SUSTAVU POREZA NA DOBIT U RH : završni rad
AuthorLucija Torbarina
Mentor(s)Nikša Nikolić (thesis advisor)
Abstract
Cijeli završni rad odnosi se na porezne olakšice, poticaje i oslobođenja u sustavu poreza na dobit u RH. Na početku je razrađena tematika vezana za porez na dobit općenito, u EU-i i u RH. Porez na dobit u RH se razlikuje od EU-e i potrebno ga je harmonizirati. Predstavljeni su svi oblici poreznih izdataka u RH u sustavu poreza na dobit. Nadalje, izvršena je analiza poreznih izdataka na državni proračun i državne prihode. Rezultati su pokazali kako država ostvaruje gubitke u državnim prihodima i kako se ti gubici povećavali iz godine u godinu do 2006. godine. Uvijek su se postavljali i uvijek će se postavljati rasprave vezane za pozitivne i negativne strane poreznih izdataka.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Studies
Academic title abbreviationuniv. bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
The entire final work refers to tax breaks, incentives and exemptions in the income tax system in the Republic of Croatia. At the beginning, there i a story about income tax in general, the EU and the Republic of Croatia. Income tax in Croatia is different from the EU and should be harmonized. Final work presents all forms of tax expenditures in Croatia in tax expense. Furthermore, an analysis of tax expenditures in the state budget and state revenues. The results showed that the state has a loss in state revenues and increasing each year until 2006. They always asked and always will be placed on the discussion regarding the pros and cons of tax expenditures.
Parallel keywords (Croatian)porezne olakšice poticaji u EU porezi
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:424929
CommitterIvana Gizdić