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undergraduate thesis
Porez na dobit
2022. urn:nbn:hr:170:282143
Juričić, Ivana
University of Split
Faculty of Law

Cite this document

Juričić, I. (2022). Porez na dobit (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:282143

Juričić, Ivana. "Porez na dobit." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:282143

Juričić, Ivana. "Porez na dobit." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:282143

Juričić, I. (2022). 'Porez na dobit', Undergraduate thesis, University of Split, Faculty of Law, accessed 05 May 2024, https://urn.nsk.hr/urn:nbn:hr:170:282143

Juričić I. Porez na dobit [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2022 [cited 2024 May 05] Available at: https://urn.nsk.hr/urn:nbn:hr:170:282143

I. Juričić, "Porez na dobit", Undergraduate thesis, University of Split, Faculty of Law, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:170:282143

Metadata
TitlePorez na dobit
AuthorIvana Juričić
MentorZoran Šinković (mentor)
Committee memberLucija Sokanović (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberMaja Proso (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2022-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dobit se dobije tako da se od ukupnih prihoda oduzmu ukupni rashodi. Dobit iskazana u obračunskom razdoblju čini poreznu osnovicu. Za poreznog obveznika u tuzemstvu to je ukupno ostvarena dobit u Hrvatskoj i u inozemstvu, a za poreznog obveznika u inozemstvu dobit ostvarena u Hrvatskoj. Obveznik poreza na dobit moţe biti trgovačko društvo i druga pravna osoba koja obavlja djelanost radi stjecanja dobiti, tuzemna poslovna jedinica inozemnog obveznika te fizička osoba koja ostvaruje dohodak od obrta kada prijeĎe odreĎeni prag prihoda ili odluči da će umjesto poreza na dohodak plaćati porez na dobit.
Abstract (english)
Income tax is obtained by subtracting total expenses from total income. The profit shown in the accounting period constitutes the tax base. For a domestic taxpayer, this is the total profit realized in Croatia and abroad, and for a foreign taxpayer, it is the profit realized in Croatia. A corporate tax payer can be a trading company and other legal entity that carries out activities for the purpose of gaining profit, a domestic business unit of a foreign payer, and a physical person who earns income from a trade when he or she exceeds a certain income threshold or decides to pay profit tax instead of income tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:282143
Study programmeTitle: Administrative Studies
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 resourceText
File originBorn digital
Access conditionsClosed access
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Created on2023-01-20 13:45:35