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graduate thesis
Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu
2023. urn:nbn:hr:132:239598
Puljić, Štefica
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

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Puljić, Š. (2023). Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:239598

Puljić, Štefica. "Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:239598

Puljić, Štefica. "Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:239598

Puljić, Š. (2023). 'Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:239598

Puljić Š. Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2023 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:239598

Š. Puljić, "Analiza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:132:239598

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Metadata
TitleAnaliza povećanja porezne osnovice poreza na dobit za pravne i fizičke osobe za 2021. godinu
Title (english)Analysis on the increase in the tax base of the profit tax for legal and natural persons for the year 2021
AuthorŠtefica Puljić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2023-12-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Rad istražuje porezne osnovice poreza na dobit za pravne i fizičke osobe u 2021. godini kroz analizu financijskih izvješća tri obrta iz različitih sektora te dvije velike kompanije, Hrvatski Telekom (HT) i Hrvatska elektroprivreda (HEP). Osim toga, rad pruža opći pregled poreznog sustava u Hrvatskoj, uključujući porezne principe, vrste poreza i zakonsku regulativu. Glavni fokus rada je na porezu na dobit. U uvodu rada predstavljene su osnovne informacije o porezima, poreznim načelima i vrstama poreza u Hrvatskoj. Rad analizira i zakonsku regulativu i porezne reforme u Hrvatskoj kroz nekoliko faza i oblika oporezivanja, a detaljno se bavi porezom na dobit, poreznim stopama poreza na dobit i načinima obračuna. U praktičnom dijelu rada, prikazuju se tri obračuna poreza na dobit obrta iz sektora proizvodnje, usluga i trgovine te obračun poreza na dobit iz financijskih izvještaja dvije velike kompanije, Hrvatski Telekom (HT) i Hrvatska elektroprivreda (HEP). Kroz analizu njihovih bilanci i računa dobiti i gubitka, istražuje se kako se porez na dobit primjenjuje u stvarnim poslovnim okruženjima.
Abstract (english)
The paper investigates the tax base of the profit tax for legal and natural persons in 2021 through the analysis of the financial reports of three trades from different sectors and two large companies, Hrvatski Telekom (HT) and Hrvatska elektroprivreda (HEP). In addition, the work provides a general overview of the tax system in Croatia, including tax principles, types of taxes and legislation. The main focus of the work is on the profit tax. In the introduction of the paper, basic information about taxes, tax principles and types of taxes in Croatia is presented. The paper analyzes the legal regulations and tax reforms in Croatia through several phases and forms of taxation, and deals in detail with the income tax, income tax rates and methods of calculation. In the practical part of the work, three profit tax calculations of trades from the production, services and trade sectors are presented, as well as the calculation of profit tax from the financial statements of two large companies, Hrvatski Telekom (HT) and Hrvatska elektroprivreda (HEP). Through the analysis of their balance sheets and profit and loss accounts, it is investigated how the income tax is applied in real business environments.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:239598
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra 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 on2024-02-02 11:56:37