prikaz prve stranice dokumenta Porez na dobit
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master's thesis
Porez na dobit
2017. urn:nbn:hr:132:021954
Stojaković, Marinko
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Stojaković, M. (2017). Porez na dobit (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:021954

Stojaković, Marinko. "Porez na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:021954

Stojaković, Marinko. "Porez na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:132:021954

Stojaković, M. (2017). 'Porez na dobit', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 28 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:021954

Stojaković M. Porez na dobit [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2017 [cited 2023 March 28] Available at: https://urn.nsk.hr/urn:nbn:hr:132:021954

M. Stojaković, "Porez na dobit", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:132:021954

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Metadata
TitlePorez na dobit
Title (english)Profit Tax
AuthorMarinko Stojaković
MentorRenata Perić (mentor)
Committee memberPredrag Zima (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2017-02-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dobit je nastao kao produkt razvoja trgovačkih društava krajem 19. stoljeća. Odnosi se prvenstveno na trgovačka društva, odnosno pravne osobe. Ipak, u poreznom sustavu Republike Hrvatske, obveznici poreza na dobit nisu samo trgovačka društva, nego sve osobe koje obavljaju djelatnost na teritoriju Republike Hrvatske te time ostvaruju prihode, bez obzira jesu li to fizičke ili pravne osobe. Rezidenti i nerezidenti Republike Hrvatske su u tom smislu izjednačeni. Porez na dobit se plaća po stopi od 12% u slučaju prihoda do 3.000.000 kn, odnosno 18% za prihod iznad navedenog iznosa.
Abstract (english)
Corporate tax (income tax) is a product of development of corporations at the end of 19th century. It's main goal is to tax corporate entities/comapnies, or legal entity. Still, in Croatian tax system, emphasis is on every kind of business activity within Croatian borders, that produces income, without differentiating between natural person and legal entity. It also does not differentiate between resident and non resident of Republic of Croatia. Corporate tax is payed at rate of 12% for income up to 3.000.000 kn, and 18% for income exceeding that amount.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:021954
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 on2018-01-30 08:01:53