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undergraduate thesis
Porez na dobit
2020. urn:nbn:hr:170:333904
Marić Stojan, Danijela
University of Split
Faculty of Law

Cite this document

Marić Stojan, D. (2020). Porez na dobit (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:333904

Marić Stojan, Danijela. "Porez na dobit." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:333904

Marić Stojan, Danijela. "Porez na dobit." Undergraduate thesis, University of Split, Faculty of Law, 2020. https://urn.nsk.hr/urn:nbn:hr:170:333904

Marić Stojan, D. (2020). 'Porez na dobit', Undergraduate thesis, University of Split, Faculty of Law, accessed 10 May 2024, https://urn.nsk.hr/urn:nbn:hr:170:333904

Marić Stojan D. Porez na dobit [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2020 [cited 2024 May 10] Available at: https://urn.nsk.hr/urn:nbn:hr:170:333904

D. Marić Stojan, "Porez na dobit", Undergraduate thesis, University of Split, Faculty of Law, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:170:333904

Metadata
TitlePorez na dobit
AuthorDanijela Marić Stojan
MentorZoran Šinković (mentor)
Committee memberLucija Sokanović (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberMarija Pleić (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2020-06-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Tema ovog rada je porez na dobit. Porez na dobit jedan je od oblika izravnog oporezivanja. Porez na dobit reguliran je Zakonom o porezu na dobit i Pravilnikom o porezu na dobit, koji su usklađeni s Direktivama Europske unije. Njegovu primjenu prate česte zakonodavne promjene Porezni obveznik u Republici Hrvatskoj je trgovačko društvo i druga pravna i fizička osoba rezident Republike Hrvatske. Stopa poreza na dobit u Hrvatskoj iznosi 12% i 18%. Porezna osnovica poreza na dobit je dobit što se utvrđuje kao razlika između prihoda i rashoda prije obračuna poreza na dobit uvećana i umanjena prema odredbama Zakona o porezu na dobit. Predujam poreza na dobit plaća se po osnovi godišnje porezne prijave za prethodnu kalendarsku godinu, odnosno za prethodno kalendarsko razdoblje. Mjesečni predujam utvrđuje se tako da se svota porezne obveze za prethodno razdoblje podijeli s brojem mjeseci istog razdoblja. Porezni obveznik koji počinje obavljati djelatnost ne plaća predujmove do podnošenja prve porezne prijave.
Abstract (english)
The topic of this paper is profit tax. Profit tax is one from of direct taxation. Profit tax is regulated by the Profit tax law as well as the Profit tax regulations, which are aligned with the directives of the European union. It´s implementation often subject to legislative changes. The taxpayer in the Republic of Croatia is a company or another legal or natural person who is a resident of the Republic of Croatia. Tax rates of profit tax in Croatia are 12% and 18%.Tax basis Tax profit is profit which is determined as the difference between income and expenditures Before income tax increased and decreased according to the law on corporate income tax Advance tax is paid on the basis of an annual tax return for the previous calendar year, or for the previous period. Monthly advance shall be determined by the number of months in the same period. A taxpayer who commences business does not pay advances until the first tax return is filed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:333904
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 on2020-06-08 10:40:15