prikaz prve stranice dokumenta Uloga poreza na dohodak u fiskalnom sustavu RH
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undergraduate thesis
Uloga poreza na dohodak u fiskalnom sustavu RH
2019. urn:nbn:hr:132:703587
Štefotić, Jasna
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Štefotić, J. (2019). Uloga poreza na dohodak u fiskalnom sustavu RH (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:703587

Štefotić, Jasna. "Uloga poreza na dohodak u fiskalnom sustavu RH." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:703587

Štefotić, Jasna. "Uloga poreza na dohodak u fiskalnom sustavu RH." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:703587

Štefotić, J. (2019). 'Uloga poreza na dohodak u fiskalnom sustavu RH', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 27 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:703587

Štefotić J. Uloga poreza na dohodak u fiskalnom sustavu RH [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2023 March 27] Available at: https://urn.nsk.hr/urn:nbn:hr:132:703587

J. Štefotić, "Uloga poreza na dohodak u fiskalnom sustavu RH", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:703587

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Metadata
TitleUloga poreza na dohodak u fiskalnom sustavu RH
Title (english)The role of income tax in the fiscal system of RH
AuthorJasna Štefotić
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 country2019-09-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Kroz ovaj rad nastojat ću pokazati važnost poreza na dohodak za fiskalni sustav Republike Hrvatske, njegova obilježja i posebnosti, te povijesni razvoj. Metode za izradu ovog rada su proučavanje i analiza dostupne literature i internetskih stranica. Prateći povijesni razvitak države jasno je vidljivo da su se različite državne potrebe namirivale kroz nebrojene oblike nameta i davanje građana. Prikupljanje financijskih sredstava bilo je, a i ostalo, osnovni izvor sredstava za financiranje općih potreba za koje se brine država, a ne pojedinac (potrebe zdravstva, školstva sigurnosti itd.). U današnje vrijeme države sredstva prikupljaju kroz različite poreze, doprinose, carine i različita druga davanja. Porezi su najizdašniji instrument prikupljanja financijskih sredstava za potrebe financiranja državnih općih potreba. Najznačajniji i najizdašniji porez je porez na dohodak koji je po svom udjelu pokazatelj razvijenosti pojedine zemlje. Porezni sustav Republike Hrvatske spada među mlađe porezne sustave u svijeta, a uređen je prema europskim načelima u skladu sa smjernicama Europske unije. Dok su prava i obveze poreznih obveznika uređeni Zakonima, propisima i pravilnicima.
Abstract (english)
Through this paper I will try to show the importance of income tax for the fiscal system of theRepublic of Croatia, its characteristic and special features, as well as historical development.Methods for making this paper are the study and analysis of available literature and web pages. Follwing the historical development of the state it is clear thet different state needs werw resorted to through countless forms of naming and giving from citizens. Funding was, and stil lis, the basic source of funding to finance general needs of the state rather than the individual (health, safety, education, etc.). Nowdays atate funds are collected through various taxes, contributions, customs duties and various other allowances. Taxes are the most expensive instrument for raising funds for the financing of general government needs. The most significant and the most prominent taxi s income tax which, according to its share,i san indicator of the country`s development. The Croatian tax system is among the youngest tax system sin the world and is regulated according to Europian principles. While the rights and obligations of taxpayers are governed by laws, regulations and rules.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:703587
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 on2020-06-04 10:10:05