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master's thesis
Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj
2020. urn:nbn:hr:132:371769
Erlač, Miroslav
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Erlač, M. (2020). Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:371769

Erlač, Miroslav. "Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:371769

Erlač, Miroslav. "Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:371769

Erlač, M. (2020). 'Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 16 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:371769

Erlač M. Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:132:371769

M. Erlač, "Fiskalni učinci oporezivanja dobiti u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:371769

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Metadata
TitleFiskalni učinci oporezivanja dobiti u Republici Hrvatskoj
Title (english)Fiscal effects of corporate taxation in the Republic of Croatia
AuthorMiroslav Erlač
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-05-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Svaka država ima porezni sustav i koristi ga kao glavno sredstvo za ubiranje novaca od svojih poreznih obveznika. Kako će biti porezni sustav uređen i koliko obveza država želi nametnuti svojim građanima ovisi o državnoj fiskalnoj politici. Financije su jedno od glavnih pitanja na koje svaka država mora naći što efikasnije rješenje, ali ujedno to rješenje mora biti i socijalno prihvatljivo za narod. Porezom na dobit oporezuje se dobit kojeg ostvaruju u pravilu pravne osobe. S obzirom da pravne osobe ostvaruju velike prihode, porez na dobit je značajan u svakom poreznom sustavu.
Abstract (english)
Every state has a tax system and uses it as the main means of collecting money from its taxpayers. How the tax system will be regulated and how much obligations the state wants to impose on its citizens depends on the state fiscal policy. Finances are one of the main questions to which each state must find the most efficient solution, which also has to be socially acceptable to the people. Corporate tax is levied on the profit made in general by companies. Given that companies generate large revenues, corporate tax is significant in any tax system.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:371769
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-06 14:16:40