master's thesis
POREZNI SUSTAV REPUBLIKE HRVATSKE ŽUPANIJSKI POREZI

Barbara Bibić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePOREZNI SUSTAV REPUBLIKE HRVATSKE ŽUPANIJSKI POREZI : završni rad
AuthorBarbara Bibić
Mentor(s)Renko Letnić (thesis advisor)
Abstract
Porezni sustav je institucionalni oblik svake države, pa tako ne postoje dvije države sa identičnim poreznim sustavom. Porezni sustav Republike Hrvatske je pluralan porezni sustav, nastao nakon osamostaljenja države u više faza, moderan te usklađen sa smjernicama Europske Unije. Porezni sustav RH se sastoji od državnih poreza, županijskih, gradskih ili općinskih, zajedničkih poreza te poreza na dobitke od igara na sreću i naknada za priređivanje igara na sreću. U ovom radu detaljno su razrađeni županijski porezi kao važan dio poreznog sustav RH. Županijske poreze RH čine porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila i porez na automate za zabavne igre. Najizdašniji prihod od navedenih poreza u 2010. godini u splitsko-dalmatinskoj županiji čine porezi na cestovna motorna vozila koja se oporezuju ovisno o jačini motora te starosti vozila. U projekciji proračuna za splitsko-dalmatinsku županiju očekuje se 3% manje prihoda od županijskih poreza u odnosu na rebalans 2015. godine, odnosno 0,03% više od ostvarenja proračuna iz 2014. godine. U konačnici, županijski porezi čine nemali udio prihoda od oporezivanja, te su važan i neizostavan dio poreznog sustava Republike Hrvatske.
KeywordsTax system county taxes tax rate tax base tax payer
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelspecialist graduate
Study programmeManagement; specializations in: Project management, Financial and Tax management, Accounting and Revision
Study specializationFinancial and Tax management
Academic title abbreviationstruč. spec. oec.
Genremaster's thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
The tax system is the institutional form of each country, and there are no two countries with the same tax system. The tax system of the Republic of Croatia is plural tax system, created after the independence of the country in several phases, modern and compliant with the guidelines of the European Union. The tax system in Croatia consists of state taxes, county, city or municipal, joint taxes and taxes on winnings from games of chance and fees for games of chance. In this paper are detailed county taxes as an important part of the tax system of the Republic of Croatia. Croatian county taxes are the tax on inheritance and gift tax, road motor vehicle, tax on vessels and tax on coin operated machines for games for amusement. The most productive revenue from previous taxes in 2010 in Split-Dalmatia County are taxes on road motor vehicles, which are taxed depending on the strength of the engine and vehicle age. The projection of the budget for the Split-Dalmatia County is expected 3% less income than the county tax in relation to rebalancing of 2015, or 0.03% more than the budget of 2014. Ultimately, county taxes make up a considerable share of revenues from taxation, and an important and indispensable part of the tax system of the Republic of Croatia.
Parallel keywords (Croatian)Porezni sustav županijski porezi porezna stopa porezna osnovica porezni obveznik
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:914724
CommitterIvana Gizdić