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undergraduate thesis
USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE
2022. urn:nbn:hr:228:109568
Raščan, Gabriela
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Raščan, G. (2022). USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:109568

Raščan, Gabriela. "USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:109568

Raščan, Gabriela. "USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:109568

Raščan, G. (2022). 'USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 05 December 2023, https://urn.nsk.hr/urn:nbn:hr:228:109568

Raščan G. USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2022 [cited 2023 December 05] Available at: https://urn.nsk.hr/urn:nbn:hr:228:109568

G. Raščan, "USPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:109568

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Metadata
TitleUSPOREDBA POREZNOG SUSTAVA REPUBLIKE HRVATSKE SA POREZNIM SUSTAVOM ZEMALJA EUROPSKE UNIJE
Title (english)COMPARISON OF THE CROATIAN TAX SYSTEM WITH THE TAX SYSTEM OF THE EUROPEAN UNION MEMBER STATES
AuthorGabriela Raščan
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2022-09-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Regulacija unutarnjeg tržišta Europske unije rezultirala je razvojem pravnog okvira za neizravne poreze (porez na dodanu vrijednost i trošarine), iako nije uspostavljen, odnosno, određen pravni okvir za izravne poreze (porez na dohodak i dobit). Heterogenost poreznih sustava je stalna prepreka, koja se mora riješiti daljnjim usklađivanjem poreznih sustava zemalja članica. S obzirom na heterogenost, u ovom Završnom radu raspravlja se o usporedbi poreznog sustava Republike Hrvatske sa poreznim sustavom zemalja Europske unije. Primijećeno je kako se Republika Hrvatska najviše oslanja na porez na dodanu vrijednost, najmanje se oslanja na porez na imovinu, dok je u domenama poreza na dobit i poreza na dohodak unutar ili ispod europskog prosjeka.
Abstract (english)
Regulation of the European union's internal market led in the creation of a legal framework for indirect taxes (value added tax and excise charges), but no legislative framework for direct taxes (personal and corporate income tax) was formed. The variety of tax systems is a persistent impediment, which must be addressed by further unifying the member states' tax systems. Considering the variability, this Undergraduate Thesis compares the tax system of the Republic of Croatia to the tax systems of European union member states. It was noticed that the Republic of Croatia depends the most on value added tax and the least on property tax, while it is within or below the European average in the areas of personal and corporate income tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:109568
Study programmeTitle: Accounting and Finances – professional - professional
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-25 11:37:37