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undergraduate thesis
Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave
2018. urn:nbn:hr:132:243491
Skočibušić, Martina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Skočibušić, M. (2018). Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:243491

Skočibušić, Martina. "Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:243491

Skočibušić, Martina. "Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:243491

Skočibušić, M. (2018). 'Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 11 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:243491

Skočibušić M. Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 April 11] Available at: https://urn.nsk.hr/urn:nbn:hr:132:243491

M. Skočibušić, "Zajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:243491

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Metadata
TitleZajednički porezi u sustavu pripadnosti prihoda jedinica lokalne samouprave
Title (english)Common taxes in the system of admission of the local self-government unit
AuthorMartina Skočibušić
MentorEmina Jerković (mentor)
Committee memberEmina Jerković (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberBiljana Činčurak Erceg (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-01-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Administrative Law and Administration
Abstract
Jedinice lokalne i područne (regionalne) samouprave osiguravaju prihode za financiranje svojih aktivnosti i slobodno njima raspolažu. Općenito, prihodi općina, gradova i županija trebali bi biti jednaki zadacima koje izvršavaju. Sustav financiranja lokalne samouprave prilično je složen i obuhvaća različite izvore prihoda, uključujući poreze (vlastite poreze i zajedničke poreze koji se dijele između lokalne samouprave, županija i države), neporezne prihode (vlastite i zajedničke), kapitalne prihode i subvencije. Zajednički prihodi uključuju poreze koji se dijele na različitim razinama uprave, a koji uključuju porez na dohodak. Prihodi od ovih poreza dijele se između države i jedinica lokalne i područne (regionalne) samouprave (općina, gradova i županija) prema postotku koji definira Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave.
Abstract (english)
Units of local and regional self-government provide income for the financing of their activities and have free access to them. In general, revenues from municipalities, cities and counties should be the same for the tasks they perform. The local self-government financing system is quite complex and encompasses various sources of income, including taxes (own taxes and common taxes shared between local governments, counties and counties), non-tax revenues (own and shared), capital revenues and subsidies. Shared revenue includes taxes divided into different levels of administration, which include income tax, and real estate sales tax. Revenues from these taxes are divided between the state and local and regional self-government units (municipalities, cities and counties) according to the percentage that defines the Law on financing the units of local and regional self-government.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:132:243491
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 on2019-01-28 10:58:36