master's thesis
POREZ NA DOBIT I POTICAJI ULAGANJA

Marko Bošnjak (2016)
University of Split
Faculty of economics Split
Metadata
TitlePOREZ NA DOBIT I POTICAJI ULAGANJA : završni rad
AuthorMarko Bošnjak
Mentor(s)Jasenka Bubić (thesis advisor)
Abstract
Politika investicija vaţan je dio svake gospodarsko razvojne politike. Analiza izravnih ulaganja prema imovini, zemljama ulagaĉa i prema djelatnostima pokazuje nedovoljne visine ulaganja. Hrvatski zakonski okvir poticanju ulaganja, s osvrtom na porezne poticaje pruţa mogućnost kako mikro, malim ali i ostalim poduzetnicima korištenje navedenih poticaja s ciljem smanjenja konaĉne porezne stope poreza na dobit. Poznata je ĉinjenica kako jedan od velikih problema mikro i malog hrvatskog poduzetništva je problem financiranja tekućeg poslovanja, a samim time i problem investiranja. Rezultati provedenog istraţivanja pokazali su kako mikro i mala poduzeća ne koriste porezne potpore kao poticanje ulaganja, gdje prevladavaju upravo interni razlozi ne korištenja. Kod 20% poduzetnika postoji interes ili su pak u pripremnoj fazi za korištenje ulaganja kroz porezne poticaje. Hrvatska fiskalna politika trebala bi i dalje raditi na poreznim i ostalim reformama u cilju stimuliranja investicija ali i pojednostavljenju poslovnog okruţenja.
Keywordstax investment incentives tax exemptions
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)
Privacy investment is important part of any economic development policy. Analysis of direct investment to the property, the investor countries and by sectors shows insufficient level of investments. Croatian legal framework encouraging investment, with emphasis on tax incentives provides the ability to micro, small and other businesses benefit from such incentives to reduce the final tax rate of income tax. It is a known fact that one of the major problems of micro and small Croatian enterprises is the problem of financing current operations and therefore the problem of investment. Results of the study showed that micro and small businesses do not use tax support as investment promotion. In 20% of business owners there is an interest in the preparatory phase for the use of incentive investment through tax incentives. Croatian fiscal policy should continue to work on tax and other reforms in order to stimulate investments and simplifying the business environment.
Parallel keywords (Croatian)porez na dobit poticaji ulaganja porezne olakšice
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:105797
CommitterIvana Gizdić