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undergraduate thesis
Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu
2018. urn:nbn:hr:132:205783
Grün, Jasine
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Grün, J. (2018). Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:205783

Grün, Jasine. "Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:205783

Grün, Jasine. "Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:205783

Grün, J. (2018). 'Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 14 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:205783

Grün J. Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 April 14] Available at: https://urn.nsk.hr/urn:nbn:hr:132:205783

J. Grün, "Financijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:205783

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TitleFinancijsko pravni aspekti oporezivanja dobiti s posebnim osvrtom na Republiku Hrvatsku i Bosnu i Hercegovinu
Title (english)Financial legal aspects of corporate tax with special emphasis on the Republic of Croatia and Bosnia and Herzegovina
AuthorJasine Grün
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 country2018-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
S razlogom se kaže da „ne postoji država bez poreza niti porez bez države.“ Razlog tomu ogleda se u važnosti poreza budući da oni predstavljaju najvažnije prihode gotovo svake države. Države prikupljaju poreze od fizičkih i pravnih osoba odnosno od građana, a koriste ih u razne svrhe: primjerice za financiranje javnih rashoda u školstvu, zdravstvu i sl. Porez na dobit jedna je od vrsta poreza u Republici Hrvatskoj i Bosni i Hercegovini. Njime se oporezuju specifične organizacije, primjerice trgovačka društva u Republici Hrvatskoj odnosno gospodarska društva u Bosni i Hercegovini, a utvrđuje ga se na temelju gospodarske djelatnosti tih organizacija odnosno društava. Cilj svih tih organizacija je ostvariti što veću dobit uz što manje troškove poslovanja i što manje plaćenog poreza.
Abstract (english)
It is said with reason that „there is no state without tax or tax without a state.“ This is because of the importance of taxes because they represent the most important income of virtually every state. States collect taxes from natural and legal persons, ie from citizens, and use them for various purposes: for example, financing public expenditures in education, healthcare etc. Corporate tax is one of the taxes in the Republic of Croatia and Bosnia and Herzegovina. Tax-payers are specific organizations, such as companies in the Republic of Croatia or economic societies in Bosnia and Herzegovina, and corporate tax is established on the basis of the economic activity of these organizations or companies. The goal of all these organizations is to make the most of the profit with as little business expenses as possible and the least paid taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:205783
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 on2019-02-04 09:27:53