prikaz prve stranice dokumenta Ribarstvo u poreznom sustavu Republike Hrvatske
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undergraduate thesis
Ribarstvo u poreznom sustavu Republike Hrvatske
Split: University of Split, 2021. urn:nbn:hr:226:067006
Marinović, Jure
University of Split
University Department of Marine Studies

Cite this document

Marinović, J. (2021). Ribarstvo u poreznom sustavu Republike Hrvatske (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:226:067006

Marinović, Jure. "Ribarstvo u poreznom sustavu Republike Hrvatske." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:226:067006

Marinović, Jure. "Ribarstvo u poreznom sustavu Republike Hrvatske." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:226:067006

Marinović, J. (2021). 'Ribarstvo u poreznom sustavu Republike Hrvatske', Undergraduate thesis, University of Split, accessed 02 July 2022, https://urn.nsk.hr/urn:nbn:hr:226:067006

Marinović J. Ribarstvo u poreznom sustavu Republike Hrvatske [Undergraduate thesis]. Split: University of Split; 2021 [cited 2022 July 02] Available at: https://urn.nsk.hr/urn:nbn:hr:226:067006

J. Marinović, "Ribarstvo u poreznom sustavu Republike Hrvatske", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:226:067006

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Metadata
TitleRibarstvo u poreznom sustavu Republike Hrvatske
Title (english)Fishery in the tax system of the Republic of Coatia
AuthorJure Marinović
MentorJosip Gugić (mentor)
Committee memberVedran Poljak (predsjednik povjerenstva)
Committee memberJosip Gugić (član povjerenstva)
Committee memberAlen Soldo (član povjerenstva)
GranterUniversity of Split
(University Department of Marine Studies)
Split
Defense date and country2021-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		BIOTECHNICAL SCIENCES
Agronomy
Abstract
Cilj rada bio je sustavno prikazati oporezivanje djelatnosti ribarstva, te opisati porezni aspekt poslovanja poslovnih subjekata u ribarstvu. U radu su korištene metode analize sadržaja i deskripcije. Po osnovi obavljanja djelatnosti ribarstva obračunavaju i plaćaju se temeljem zakonske obveze ili dobrovoljno porez na dohodak, porez na dobit i porez na dodanu vrijednost (PDV). Hrvatski porezni sustav u cijelosti i u dijelu koji se odnosi na oporezivanje djelatnosti ribarstva može se okarakterizirati kao složen, zahtjevan u primjeni i provedbi te dinamičan u smislu čestih promjena. Poslovni subjekti u ribarstvu trebali bi imati odgovarajuća ekonomska znanja koja uključuju i aspekt oporezivanja djelatnosti ribarstva, što je neophodno za poslovanje u dinamičkom tržišnom i institucionalnom okruženju.
Abstract (english)
The aim of the paper was to systematically present the taxation of fishing activities, and to describe the tax aspect of business operations of fisheries entities. Content analysis and description methods were used in the paper. On the basis of performing fishing activities, income tax, profit tax and value added tax (VAT) are calculated and paid on the basis of a legal obligation or voluntarily. The Croatian tax system as a whole and in the part related to the taxation of fisheries activities can be characterized as complex, demanding in application and implementation and dynamic in terms of frequent changes. Fisheries businesses should have the appropriate economic knowledge, which includes the aspect of taxation of fisheries businesses, which is necessary for doing business in a dynamic market and institutional environment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:226:067006
Study programmeTitle: Marine Fishery
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka morskog ribarstva (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) inženjer/inženjerka morskog ribarstva)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryRepository of University Department of Marine Studies
Created on2021-12-21 12:38:30