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undergraduate thesis
Porez na dohodak u Republici Hrvatskoj
2015. urn:nbn:hr:128:454257
Joha, Ivana
Karlovac University of Applied Sciences
Business Department
Professional Study of Hospitality - Full-time study

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Joha, I. (2015). Porez na dohodak u Republici Hrvatskoj (Undergraduate thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:454257

Joha, Ivana. "Porez na dohodak u Republici Hrvatskoj." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:454257

Joha, Ivana. "Porez na dohodak u Republici Hrvatskoj." Undergraduate thesis, Karlovac University of Applied Sciences, 2015. https://urn.nsk.hr/urn:nbn:hr:128:454257

Joha, I. (2015). 'Porez na dohodak u Republici Hrvatskoj', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 20 November 2024, https://urn.nsk.hr/urn:nbn:hr:128:454257

Joha I. Porez na dohodak u Republici Hrvatskoj [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2015 [cited 2024 November 20] Available at: https://urn.nsk.hr/urn:nbn:hr:128:454257

I. Joha, "Porez na dohodak u Republici Hrvatskoj", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:128:454257

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Metadata
TitlePorez na dohodak u Republici Hrvatskoj
AuthorIvana Joha
MentorLahorka Halmi (mentor)
Committee memberKornelija Severović
Committee memberLahorka Halmi
Committee memberŽeljko Martišković
Committee memberJasna Sabljarić
GranterKarlovac University of Applied Sciences
(Business Department)
(Professional Study of Hospitality - Full-time study)
Karlovac
Defense date and country2015-07-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Pojam poreza kao povijesne kategorije uvijetovan je ekonomskim, političkim, socijalnim, ali i brojnim drugim prilikama. Porez je oblik prislinog davanja koji nameće država, nije namijenski usmjeren i nema izravnu protučinidbu.Porez na dohodak javlja se u vrijeme rastuće industrijalizacije, kada sve više ljudi ostvaruje dohodak čime se otvara mogućnost uvođenja dohotka kao novog predmeta oporezivanja. S obzirom na svoju slojevitost i tehniku ubiranja, porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Bitan preduvjet njegova uspješnog ubiranja je razvijeno gospodarstvo s visokom zaposlenošću, kvalitetno ustrojene računovodstvene i porezne službe te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću.
Abstract (english)
The notion of tax as a historical category is influenced by economic, political, social, but also on many other occasions. The tax is a form of giving that forcefully imposed by the state, not dedicatedly glare and no direct counteraction. Income tax arises at the time of growing industrialization, when more and more people realize income which opens the possibility of introducing income as a new subject of taxation. Given its stratification and levying techniques, the tax is a form which belongs to the most complicated tax forms. An essential precondition for its successful collection is a developed economy with high employment, high-quality accounting and taxation services and willingness of taxpayers to cooperate with the tax authorities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:454257
Study programmeTitle: Hospitality Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2015-12-03 14:36:45