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master's thesis
Hrvatski porezni sustav sa osvrtom na porez na dobit
2018. urn:nbn:hr:132:912953
Pezić, Katarina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Pezić, K. (2018). Hrvatski porezni sustav sa osvrtom na porez na dobit (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:912953

Pezić, Katarina. "Hrvatski porezni sustav sa osvrtom na porez na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:912953

Pezić, Katarina. "Hrvatski porezni sustav sa osvrtom na porez na dobit." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:912953

Pezić, K. (2018). 'Hrvatski porezni sustav sa osvrtom na 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:132:912953

Pezić K. Hrvatski porezni sustav sa osvrtom na porez na dobit [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2023 March 28] Available at: https://urn.nsk.hr/urn:nbn:hr:132:912953

K. Pezić, "Hrvatski porezni sustav sa osvrtom na porez na dobit", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:912953

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Metadata
TitleHrvatski porezni sustav sa osvrtom na porez na dobit
Title (english)Croatian Tax System with review of Profit Tax
AuthorKatarina Pezić
MentorRenata Perić (mentor)
Committee memberMato Palić (predsjednik povjerenstva)
Committee memberTunjica Petrašević (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 country2018-03-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Postojanje poreza na dobit izravna je posljedica organizacije gospodarskih subjekata radi nastupa na tržištu u obliku trgovačkih društva, te taj porez predstavlja ekvivalent poreza na dohodak koji plaćaju fizičke osobe. Danas se porez na dobit može definirati kao porez na neto dobit, u pravilu, pravnih osoba, kad se one bave gospodarskom djelatnošću. Obrazloženje za postojanje poreza na dobit koje bi bilo prihvatljivo sa čisto normativnog stajališta ne postoji, jer u pokušaju da se ono nađe nisu dostatni ni načelo ekvivalencije ni načelo plaćanja poreza prema ekonomskoj snazi. Stoga se porez na dobit ne može promatrati ni kao protunaknada (svojevrsna pristojba) za javna dobra kojima se koristi društvo, niti kao osnova za umanjenje ili oduzimanje prava, odnosno mogućnosti korištenja, jer korist mogu osjetiti samo fizičke osobe,a ne i pravne. Republika Hrvatska je ulaskom u Europsku Uniju morala uskladiti zakon o porezu na dobit vezano uz povezana trgovačka društva u cilju izbjegavanja dvostrukog oporezivanja i dvostrukog poreznog opterećenja. Od ulaska u Europsku Uniju, svaka promjena europskog zakonodavstva utječe na promjene tuzemnih poreznih propisa. Direktive predstavljaju tzv. sekundarne izvore prava i svaka usvojena Direktiva obvezuje države članice EU-a na odgovarajuću harmonizaciju domaćeg s europskim pravom.
Abstract (english)
The existence of profit tax is a direct consequence of organization of economic entities for the purpose of appearing on the market in the form of companies, and this tax represents the equivalent of income tax paid by natural persons. Today, profit tax can be defined as tax on net profit, as a rule, for companies and legal entities, when they are engaged in economic activity. From purely normative standpoint there is no reason for the existence of profit tax, since in an attempt to find it, neither the principle of equivalence nor the principle of paying taxes considering the economic power is not sufficient. Therefore, profit tax can not be seen as a countervailing charge (a form of public fee) for public goods used by companies, nor as reduction or seizure of the right, or the possibility of use, because the benefit can only be felt by natural persons, but not by companies. Republic of Croatia, by joining the European Union, had to align Profit Tax Act concerning affiliated companies in order to avoid double taxation and double tax burden. Since joining European Union, any change in European legislation affects domestic tax regulations. The Directives represent so- called secondary sources of law, and each adopted Directive obliges the EU Member States to properly harmonize the domestic law with European law.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:912953
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-05-11 09:12:25