Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća

Harapin, Valentina

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master's thesis

Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća

Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:761148

Harapin, Valentina

University of Zagreb
Faculty of Economics and Business
Department of Accounting

Cite this document

APA 6th Edition

Harapin, V. (2019). Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:761148

MLA 8th Edition

Harapin, Valentina. "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:761148

Chicago 17th Edition

Harapin, Valentina. "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:761148

Harvard

Harapin, V. (2019). 'Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 21 March 2025, https://urn.nsk.hr/urn:nbn:hr:148:761148

Vancouver

Harapin V. Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2025 March 21] Available at: https://urn.nsk.hr/urn:nbn:hr:148:761148

IEEE

V. Harapin, "Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:761148

Cite this item: https://urn.nsk.hr/urn:nbn:hr:148:761148

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Metadata

Title	Utjecaj smanjenja stope poreza na dobit na rezultat poslovanja poduzeća
Title (english)	Effect of reduce tax rates to profit of companies profit
Author	Valentina Harapin
Mentor	Ivana Dražić Lutilsky (mentor)
Committee member	Hrvoje Perčević (predsjednik povjerenstva)
Committee member	Hrvoje Šimović (član povjerenstva)
Granter	University of Zagreb Faculty of Economics and Business (Department of Accounting) Zagreb
Defense date and country	2019-09-24, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Finance
Abstract	Porezni sustav čini ukupnost svih poreznih oblika te je čvrsto integriran u fiskalni sustav i čini njegov najvažniji dio. Porezni prihodi se ubiru kako bi se ispunio fiskalni cilj, odnosno punila državna blagajna i financirale vlastite potrebe bez poteškoća. Stupanjem na snagu novih zakona koji su posljedica poreznih reformi, u poreznome sustavu poreznih obveznika poreza na dobit dovelo je do promjena u osnovici izračunavanja i plaćanja poreza na dobit. U ovome radu cilj je analizirati poreznu reformu poreza na dobit koja je dovela do smanjenja stope poreza na dobit sa 20% na 18% i na 12%. Porezni obveznici poreza na dobit stupanjem na snagu porezne reforme drugačije dolaze do porezne osnovice iz razloga promjena koje su stupile na snagu,a vežu se za stavke umanjenja i uvećanja osnovice poreza na dobit.
Abstract (english)	Tax system is the combination of all tax forms firmly integrated in the fiscal system and makes its most important part. The implementation of new laws resulted in the changes in the tax system i.e. the way of profit tax payment has changed. The aim of this paper is to analyze profit tax reform that has led to lower profit which used to be 20% to 18% and 12%. Tax payers oblied to pay profit tax come to the basis of the assessment in a different way due to changes that have come into use thanks to the new law, and are related in the increase and decrease of the basis of tax assessment. The financial statements of the company I have analyzed will prove the effects of the tax reform.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:148:761148
Study programme	Title: Business Economics 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	REPEFZG
Created on	2019-09-24 11:21:38