Porez na dobit i porez na dohodak u RH

Krznarić-Vuković, Ivana

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undergraduate thesis

Porez na dobit i porez na dohodak u RH

Gospić: Polytechnic Nikola Tesla in Gospić, 2016. urn:nbn:hr:107:230394

Krznarić-Vuković, Ivana

Polytechnic Nikola Tesla in Gospić
Administrative department

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APA 6th Edition

Krznarić Vuković, I. (2016). Porez na dobit i porez na dohodak u RH (Undergraduate thesis). Gospić: Polytechnic Nikola Tesla in Gospić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:107:230394

MLA 8th Edition

Krznarić Vuković, Ivana. "Porez na dobit i porez na dohodak u RH." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2016. https://urn.nsk.hr/urn:nbn:hr:107:230394

Chicago 17th Edition

Krznarić Vuković, Ivana. "Porez na dobit i porez na dohodak u RH." Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, 2016. https://urn.nsk.hr/urn:nbn:hr:107:230394

Harvard

Krznarić Vuković, I. (2016). 'Porez na dobit i porez na dohodak u RH', Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, accessed 25 September 2024, https://urn.nsk.hr/urn:nbn:hr:107:230394

Vancouver

Krznarić Vuković I. Porez na dobit i porez na dohodak u RH [Undergraduate thesis]. Gospić: Polytechnic Nikola Tesla in Gospić; 2016 [cited 2024 September 25] Available at: https://urn.nsk.hr/urn:nbn:hr:107:230394

IEEE

I. Krznarić Vuković, "Porez na dobit i porez na dohodak u RH", Undergraduate thesis, Polytechnic Nikola Tesla in Gospić, Gospić, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:107:230394

Cite this item: https://urn.nsk.hr/urn:nbn:hr:107:230394

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Metadata

Title	Porez na dobit i porez na dohodak u RH
Title (english)	Corporate income tax and personal income tax in the Republic of Croatica
Author	Ivana Krznarić-Vuković
Mentor	Mehmed Alijagić (mentor)
Committee member	Marija Baburić Vranešić (predsjednik povjerenstva)
Committee member	Mehmed Alijagić (član povjerenstva)
Committee member	Vlatka Ružić (član povjerenstva)
Granter	Polytechnic Nikola Tesla in Gospić (Administrative department) Gospić
Defense date and country	2016-05-03, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Law Financial Law
Abstract	Porezni sustav u hrvatskom zakonodavstvu uređen je na poseban način, a predstavlja suvremeni sustav, usklađen sa smjernicama Europske unije. S tim u vezi, važno je istaknuti da Republika Hrvatska primjenjuje 57 Ugovora o izbjegavanju dvostrukog oporezivanja, koji su po svojoj pravnoj snazi iznad zakona. Porez na dobit i porez na dohodak regulirani su posebnim propisima, odnosno Zakonom o porezu na dobit i Zakonom o porezu na dohodak. Osim toga, postoje i broji posebni zakoni i drugi propisi kojima se zasebno uređuju razni oblici poreza te prava i dužnosti poreznih obveznika. U radu se nakon uvodnog razmatranja ukratko razmatraju općenite odrednice o poreznom sustavu, nakon čega se detaljnije razrađuje porez na dobit gdje se razmatraju njegove glavne karakteristike, od poreznog obveznika do porezne prijave. Nakon toga razmatra se porez na dohodak gdje se daje osvrt na sam njegov pojam i bitne karakteristike, uključujući njegove izvore, olakšice i oslobođenja pa sve do poreznog gubitka.
Abstract (english)	Tax system in the Croatian legislation is decorated in a particular way and represents a modern system, compliant with the guidelines of the European Union. It is important to emphasize that the Republic of Croatia applies 57 of the Agreements on Avoidance of Double Taxation, which are in legal force above the law. Corporate Income Tax and Personal Income Tax, regulated by special regulations respectively the Law on corporate Income Tax and the Law on Personal Income Tax. There are also a number of special laws and other regulations which separately regulates vorious forms of tax and the rights and duties of taxpayers. After intoductory considerations briefly considered the general guidelines oft he tax system, development of the corporate income tax, considered its main features from the tax payer to the tax return. Considering the income tax where he looks at himself and his concept oft he essential characteristics including its sources, relief and exemptions until the tax loss.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:107:230394
Study programme	Title: Administrative study Study programme type: professional Study level: undergraduate Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	Polytechnic Nikola Tesla in Gospić
Created on	2016-05-04 08:54:17