Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije

Tot, Smiljana

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master's thesis

Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije

Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:666977

Tot, Smiljana

Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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APA 6th Edition

Tot, S. (2018). Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:666977

MLA 8th Edition

Tot, Smiljana. "Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:666977

Chicago 17th Edition

Harvard

Tot, S. (2018). 'Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:666977

Vancouver

Tot S. Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:666977

IEEE

S. Tot, "Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:666977

Cite this item: https://urn.nsk.hr/urn:nbn:hr:145:666977

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Title	Oporezivanje malih i srednjih poduzeća u Republici Hrvatskoj i ostalim članicama Europske Unije
Title (english)	Taxation of small and medium-sized enterprises in the Republic of Croatia and other member states of the European Union
Author	Smiljana Tot
Mentor	Branimir Marković (mentor)
Committee member	Branimir Marković (predsjednik povjerenstva)
Committee member	Branko Matić (član povjerenstva)
Committee member	Dražen Ćućić (član povjerenstva)
Granter	Josip Juraj Strossmayer University of Osijek Faculty of Economics and Business in Osijek (Chair of Finance and Accounting) Osijek
Defense date and country	2018-09-19, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Finance
Abstract	Europske unije. Kao jedan od glavnih imperativa u oporezivanju na teritoriju Europske unije je harmonizacija poreza. Ciljevi Europske unije kroz harmonizaciju poreza jesu ukloniti prepreke na unutarnjem tržištu, osigurati pravedno porezno tržišno natjecanje, riješiti probleme izbjegavanja plaćanja i utaje poreza, ukloniti dvostruko oporezivanje, omogućiti jednak postupak prijave poreza i druge mjere u sladu s navedenim. Trenutno je u proceduri prijedlog Komisije čijim bi se prihvaćanjem konsolidirala osnovica poreza na dobit. Kada bi taj prijedlog na razini Europske unije stupio na snagu, upotrebljavao bi se jedinstven skup pravila za izračun poreza na dobit. Usklađivanje poreza na razini Europske unije je očiglednije kod neizravnog oporezivanja, npr. poreza na dodanu vrijednost kod kojeg su propisane najniže stope. Uspješno usklađivanje nacionalnih poreznih sustava s propisima Europske unije doprinosi povećanju konkurentnosti cjelokupnog unutarnjeg tržišta.
Abstract (english)	The Republic of Croatia is a member of the European Union whose economic development is driven by 99.7% of small and medium-sized enterprises. Small and medium-sized enterprises are subject to corporation tax (profit tax and value added tax), county and local taxes, and special taxes and excise duties. In accordance with the national priorities, the Republic of Croatia prescribes the taxes to which the companies are subject, but in accordance with the basic regulations of the European Union. Tax harmonization is one of the main imperatives in taxing on the territory of the Union. The EU's objectives through tax harmonization are to remove obstacles to the internal market, ensure fair competition in the tax system, solve problems of avoidance and tax evasion, remove double taxation, allow the same taxation procedure and other measures in accordance with the above. There is currently a proposal in the procedure of the Commission, whose adoption would consolidate the profit tax base.If this proposal came into force at Union level, it would use a unique set of rules for the calculation of profit tax. Harmonization of EU-level taxation is more apparent with indirect taxation, eg value added tax, where minimum EU-level rates are prescribed. Successful alignment of national tax systems with EU regulations contributes to increasing the competitiveness of the entire internal market.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:145:666977
Study programme	Title: Financial Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	EFOS REPOSITORY
Created on	2019-02-11 15:41:11

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