master's thesis
UTJECAJ POREZA NA MALO PODUZETNIŠTVO U REPUBLICI HRVATSKOJ

Ela Hrgota (2016)
University of Split
Faculty of economics Split
Metadata
TitleUTJECAJ POREZA NA MALO PODUZETNIŠTVO U REPUBLICI HRVATSKOJ
AuthorEla Hrgota
Mentor(s)Nikša Nikolić (thesis advisor)
Abstract
Tema ovog završnog rada je pružiti uvid u način na koji porezi i općenito porezni sustav utječe na poslovanje mikro i malih poduzetnika u Republici Hrvatskoj. U radu su dane definicije značenja poduzetnika i poduzetništva, kao i poreza i poreznog sustava. Nadalje se razmatra njihov međuodnos, odnosno jesu li porezi stimulativni za malog poreznog obveznika. Temeljna ideja jest kroz poslujuće malo poduzeće istaknuti koliko istom malom poduzeću ostane novca nakon izvršavanja svih njegovih obveza i obveza prema državi. Prednost ovog rada je što su prikazani stvarni podaci (u dodatku rada) o poslovanju malog poduzeća, gdje se nakon izračuna vidi s kolikim novcem malo poduzeće raspolaže nakon plaćanja ukupnih obveza.
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 date2016-06
Parallel abstract (English)
The aim of this research is to offer insight into the ways through which taxes and tax systems have impact on the overall business of micro and macro enterpreneurs in the Republic of Croatia. This thesis provides definitions both of an enterpreneur and enterpreneurship, as well as of taxes and tax systems. Furthermore, the research tries to answer the question whether taxes are certain stimula for taxpayers. In addition, the key idea is to point out how much money a small enterpreneurship is left with, having paid all the taxes and additional fees. One of the main advantages of this research is the fact that it provides insight into the real data of the small enterpreneurship (provided in the attachment), where the amount of money is rather transparent and evident.
Parallel keywords (Croatian)malo poduzetništvo hrvatski porezni sustav regulatorni okviri
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:322321
CommitterIvana Gizdić