prikaz prve stranice dokumenta POREZ NA DOBIT U REPUBLICI HRVATSKOJ
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master's thesis
POREZ NA DOBIT U REPUBLICI HRVATSKOJ
2020. urn:nbn:hr:170:625658
Krndelj, Mila Ana
University of Split
Faculty of Law

Cite this document

Krndelj, M. A. (2020). POREZ NA DOBIT U REPUBLICI HRVATSKOJ (Master's thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:625658

Krndelj, Mila Ana. "POREZ NA DOBIT U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:625658

Krndelj, Mila Ana. "POREZ NA DOBIT U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:625658

Krndelj, M. A. (2020). 'POREZ NA DOBIT U REPUBLICI HRVATSKOJ', Master's thesis, University of Split, Faculty of Law, accessed 14 April 2024, https://urn.nsk.hr/urn:nbn:hr:170:625658

Krndelj MA. POREZ NA DOBIT U REPUBLICI HRVATSKOJ [Master's thesis]. Split: University of Split, Faculty of Law; 2020 [cited 2024 April 14] Available at: https://urn.nsk.hr/urn:nbn:hr:170:625658

M. A. Krndelj, "POREZ NA DOBIT U REPUBLICI HRVATSKOJ", Master's thesis, University of Split, Faculty of Law, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:170:625658

Metadata
TitlePOREZ NA DOBIT U REPUBLICI HRVATSKOJ
AuthorMila Ana Krndelj
MentorZoran Šinković (mentor)
Committee memberŽeljka Primorac (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2020-06-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Cilj rada je iznijeti trenutnu regulativu poreza na dobit u Republici Hrvatskoj uz komparativni prikaz razvoja sustava poreza na dobit od osamostaljenja RH do danas. U uvodnom dijelu rada definiran je porez na dobit, njegov povijesni razvoj i razlozi za oporezivanje. Potom su opširnije razrađena četiri temeljna elementa poreza na dobit: obveznici poreza na dobit, porezna osnovica, stopa poreza na dobit te porezna oslobođenja, olakšice i poticaji. U tablicama je prikazana izmjena stope poreza na dobit u razdoblju od osamostaljena RH do danas, usporedba stope poreza na dobit u RH u odnosu na druge zemlje Europske Unije i državne potpore za poticanje ulaganja. Nakon toga, obrađen je postupak obračunavanja i plaćanja poreza te metode zakonitog izbjegavanja porezne obveze (transferne cijene i potkapitaliziranje). Na kraju rada opisana je raspodjela dobiti uz posebni osvrt na skrivenu raspodjelu dobiti.
Abstract (english)
The purpose of this thesis is to bring up current tax regulations in a Republic of Croatia by comparing the development of the profit tax system since the independence of Republic of Croatia until today. In the thesis intro, profit tax, its historical development and the reasons are defined and explained. After that, four basic elements of profit tax are elaborated: profit tax payers, profit tax rate, tax base and tax reielfs, exemptions, reductions and privileges. Changes in the profit tax rate in the period from the Independent Republic of Croatia to the present, comparison of profit tax rate in Croatia and in other European Union member stats and state's investment incentives are shown in the tables. Also, the procedure of billing, tax paying and methods of legal tax evasion (transfer pricing and thin capitalization) are civered. In the end of the thesis, the distribution of profit with special review to the hidden distribution of profits is described.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:625658
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2020-06-10 13:26:11