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undergraduate thesis
Državni porezi u Republici Hrvatskoj
2018. urn:nbn:hr:132:866149
Cesarec, Mateja
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Cesarec, M. (2018). Državni porezi u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:866149

Cesarec, Mateja. "Državni porezi u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:866149

Cesarec, Mateja. "Državni porezi u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:866149

Cesarec, M. (2018). 'Državni porezi u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:866149

Cesarec M. Državni porezi u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:132:866149

M. Cesarec, "Državni porezi u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:866149

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Metadata
TitleDržavni porezi u Republici Hrvatskoj
Title (english)State taxes in the Republic of Croatia
AuthorMateja Cesarec
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (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 country2018-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Cilj ovoga rada bio je obuhvatiti državne poreze u Republici Hrvatskoj s naglaskom na pravnu osnovu svakog od poreza, predmet oporezivanja, porezne obveznike, visinu porezne osnovice, oslobođenja i izuzeća od plaćanja poreza. Istraživanjem se došlo do zaključka da u Republici Hrvatskoj postoji velik broj poreza koji su državni, kao na primjer porez na dodanu vrijednost, porez na dobit te posebni porezi i trošarine. Ono što je zanimljivo jest činjenica da je porez na dodanu vrijednost svakako najizdašniji porez u Republici Hrvatskoj, odnosno za njega građani izdvajaju najviše novca, do toga zaključka se došlo proučavajući Zakon o porezu na dodanu vrijednost, Pravilnik o porezu na dodanu vrijednost, kao i mnoge studije i članke u kojima su vidljivi podatci o tome koliko građani izdvajaju za porez. U ovo suvremeno i moderno vrijeme države primjenjuju sve više poreza, a razlog tome je kako bi države uspjele podmiriti svoje rashode bez obzira na područje primjene. Analizirano je da su porezi postali stalni i redovni prihodi države, iako su u početku svojih nastajanja bili izvanredni prihodi koji su se ubirali samo od određenog kruga osoba, no u današnje vrijeme se ubiru od svakog građana.
Abstract (english)
The aim of this study was to include state taxes in the Republic of Croatia with emphasis on the legal basis of all taxes, taxation, taxpayers, tax base levels, exemptions and exemptions from taxation. The research has concluded that there is a large number of state taxes in the Republic of Croatia, such as value added tax, income tax, and special taxes and excises. What is interesting is the fact that the value added tax is certainly the highest tax in the Republic of Croatia, which is why the citizens allocate the highest amount of money to it, to this conclusion the Law on Value Added Tax, the Value Added Tax Act, as well as many studies and articles where there are visible data on how much the citizens stand out for the tax. In this modern time more and more taxes are being applied, and the reason is that the state can manage to settle its expenditures regardless of the area of application. It has been analyzed that taxes have become regular state revenues, although at the beginning of their emergence were extraordinary income that only occupied a certain circle of people, but nowadays they are recovered from every citizen.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:866149
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) 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 on2019-02-06 09:15:35