master's thesis
Porezni sustav Savezne Republike Njemačke

Grgur Jurčević (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitlePorezni sustav Savezne Republike Njemačke
AuthorGrgur Jurčević
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Porezi su najvažniji izvori prihoda državne vlasti. Pomoću njih se financiraju država, županije, općine i gradovi. Uz to, porezi imaju i jedan motivacijski karakter. Naime, osim oporezivanja zbog ubiranja prihoda, porezi služe i za motivaciju građana na određeno, društveno korisno ponašanje. Među državama kojima to polazi jako dobro za rukom se nalazi i Savezna Republika Njemačka. Od porezne administracije, kako na državnoj razini, tako i na lokalnoj razini, pa sve do ideje i načina implementacije poreznog sustava, Savezna Republika Njemačka ulaže značajne napore kako bi financirala državne rashode, a pri tome ne preopteretila svoje porezne obveznike. Prema odabranim pokazateljima, Savezna Republika Njemačka ima, u usporedbi s drugim članicama Europske unije, vrlo konkurentan porezni sustav.
Keywordstaxation system taxes
Committee MembersDomagoj Karačić (committee chairperson)
Boris Crnković (committee member)
Ivan Ferenčak (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-07-14
Parallel abstract (English)
Taxes are the most important sources of income of a state. Taxes are used to finance the state, the counties, the municipalities and the cities. In addition to the fiscal character, taxes have a motivating character as well. Apart from taxation for revenue collection, taxes serve to motivate citizens to a specific, socially beneficial behavior. Germany is among those countries who do very well in that matter. Starting with the tax administration, both at the national level and at the local level, the ideas and the ways of implementation of the tax system, Germany is making significant efforts to finance government expenditures, while attempting not to overload their taxpayers. By selected characteristics, Germany has in comparison with other EU member states, a competitive tax system.
Parallel keywords (Croatian)porezni sustav porezi
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:912922
CommitterGordana Kradijan