Access restricted to higher education institution's students and staff
undergraduate thesis
ANALIZA POREZNIH OBLIKA S ASPEKTA FINANCIJSKE AUTONOMIJE I FINANCIJSKOG SUVERENITETA

Karla Slipčević
Metadata
TitleANALIZA POREZNIH OBLIKA S ASPEKTA FINANCIJSKE AUTONOMIJE I FINANCIJSKOG SUVERENITETA
AuthorKarla Slipčević
Mentor(s)Anita Grubišić (thesis advisor)
AbstractU radu je obrađena problematika vezana za porezni sustav Republike Hrvatske. Iako se porezi dijele na razne podjele kao što su prema vremenu pritjecanja, namjeni trošenja, s obzirom na snošenje fiskalnog tereta, prema načinu utvrđivanja porezne sposobnosti i prema financijskoj autonomiji i financijskom suverenitetu, najviše je stavljen osvrt na zadnju navedenu podjelu. Prema financijskoj autonomiji i financijskom suverenitetu obrađena je svaka vrsta poreza,odnosno državni, županijski, gradski (općinski) i zajednički porezi. Analizirajući navedene vrste, može se reći kako od svih navedenih vrsta poreza su najizdašniji upravo državni, tj. oni koji pripadaju isključivo državi, dok općinski i nisu toliko izdašni. Razlog tome je to što smo u jednu ruku prisiljeni davati dio svojih prihoda državi kako bi mogli nesmetano koristiti javne usluge koje su danas neophodne za normalan život. Država najviše ostvaruje prihoda od PDV-a i trošarina, te potom od poreza na dobit, poreza na dohodak i carina. Prihod od ostalih vrsta poreza kao što su lokalni te porez na imovinu je iznimno malen. S obzirom da je Hrvatska sada članica EU, ona svoj porezni sustav mora prilagođavati sukladno smjernicama postavljenim od strane EU.
Keywordstaxes financial autonomy financial sovereignty
Committee MembersDivna Goleš (committee chairperson)
Gina Lugović (committee member)
Anita Grubišić (committee member)
GranterVeleučilište u Šibeniku
PlaceŠibenik
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelundergraduate
Study programmeManagement; specializations in: Tourism Management, Information Management
Study specializationTourism Management
Academic title abbreviationbacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-06
Parallel abstract (English)This work is based on issues of the tax system of the Republic of Croatia. Although there are different types of taxes such as by time of inflow, the purpose of spending, considernig by the bearing of the fiscal burden, according to the method of determining the tax capacity and to the financial autonomy and financial sovereignty, but the most rewiev is placed to the last -mentioned division. According to financial autonomy and financial sovereignty it cultivates each type of taxes, regarding state,council,city (municipality) and common taxes. Analyzing the mentioned types of taxes, it can be said that the most abundant taxes are state taxes, or these one that belongs to the state, while municipal taxes are not so abundant. The main reason is beacuse we are forced to give the part of our income to the state to be able to use public services that are necessary now to live a normal life. The state's most achiving revenue is of the VAT and excise duty, and then from the profit tax, income tax and customs duties. The income of the rest types of taxes such as local and property taxes are extremely small. Considering that the Republic of Croatia is now the part of the EU, its tax system adapts to the guidelines set by the EU.
Parallel keywords (Croatian)porezi financijska autonomija financijski suverenitet
Resource typetext
Access conditionAccess restricted to higher education institution's students and staff
Terms of usehttp://creativecommons.org/licenses/by-nc-nd/3.0/hr/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:143:921734
CommitterNives Paškov Milošević