master's thesis
Porezni trendovi u zemljama članicama Europske Unije na primjeru Belgije, Francuske i Njemačke

Marijana Belobradić (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitlePorezni trendovi u zemljama članicama Europske Unije na primjeru Belgije, Francuske i Njemačke
AuthorMarijana Belobradić
Mentor(s)Branimir Marković (thesis advisor)
Abstract
Oporezivanje utječe na živote svakog od nas. Ono oblikuje odnos između građana, poduzeća i države, a ima utjecaj i na politike, gospodarstva i društva. U diplomskom radu porezi su promatrani kod država članica Europske unije, točnije istraživanje je provedeno na konkretnim državama, a to su Belgija, Francuska i Njemačka. Uz samo obrađivanje poreznih trendova, u radu su obrađeni pojmovi porezne harmonizacije, fiskalnog federalizma, te sustav proračuna. Cilj ovog diplomskog rada je predstaviti i objasniti što je to porez i koje vrste poreza imaju kako bi se laše mogao pratiti nastavak diplomskog rada, definirati što je to harmonizacija poreza i čemu harmonizacija, odnosno usklađivanje služi i zbog čega se Europska unija zalaže za harmonizaciju poreza. Također, cilj je analizirati kakvi su porezni sustavi promatranih zemalja članica Europske unije, kako su navedeni porezni trendovi utjecali na promatrane države, koje su sličnosti, a koje razlike u poreznim sustavima promatranih zemalja članica, te donijeti zaključke na osnovu iznesenih podataka.
KeywordsThe European Union taxes budget fiscal federalism taxation trends
Committee MembersBranimir Marković (committee chairperson)
Branko Matić (committee member)
Domagoj Karačić (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 date2016-07-11
Parallel abstract (English)
Taxation affects the lives of all of us. It shapes the relationship between citizens, businesses and the state, and has an effect on politics, economy and society. In this diploma paper we observed taxation systems of the Member States of the European Union, more specifically, research was conducted on specific countries such as Belgium, France and Germany. Giving an overview of tax trends, this paper deals with concepts of tax harmonization, fiscal federalism and the budget system. The primary aim of this paper is to present and explain taxes, types of taxes and define the harmonization of taxes for the purpose of better understanding of the paper. It also sets out to determine in which cases harmonization of taxes and alignment are enforced as a way of explaining why the European Union is so committed to their use. Also, the goal is to analyze the tax systems of the surveyed European countries, find out how the presented tax trends have influenced them, determine the similarities and differences of the above mentioned Member States tax systems and draw conclusions based on the presented data.
Parallel keywords (Croatian)Europska unija porezi proračun fiskalni federalizam porezni trendovi
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:145:042925
CommitterGordana Kradijan