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master's thesis
USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA
2021. urn:nbn:hr:228:088532
Lubina, Petra
University of Split
University Department of Professional Studies

Cite this document

Lubina, P. (2021). USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:088532

Lubina, Petra. "USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:088532

Lubina, Petra. "USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA." Master's thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:088532

Lubina, P. (2021). 'USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA', Master's thesis, University of Split, University Department of Professional Studies, accessed 09 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:088532

Lubina P. USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 June 09] Available at: https://urn.nsk.hr/urn:nbn:hr:228:088532

P. Lubina, "USPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA", Master's thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:088532

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Metadata
TitleUSPOREDBA HRVATSKIH I SLOVENSKIH LOKALNIH POREZA
Title (english)COMPARISON OF CROATIAN AND SLOVENIAN LOCAL TAXES
AuthorPetra Lubina
MentorLuka Mladineo (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi su obvezna davanja koja bez izravne i trenutačne protuusluge država uzima od osoba i poduzeća da bi pomoću prikupljenog novaca financirala javne rashode. Drugim riječima, svi trebaju plaćati dio svojih prihoda državi da bi država za uzvrat osigurala javne usluge kao što su obrazovanje, zdravstvena zaštita, javna sigurnost, briga za starije i siromašne članove društva i sl. Porezi se mogu podijeliti na državne poreze koji predstavljaju prihod državnog proračuna Republike Hrvatske, županijske poreze koje mogu raspisati županije, i prihodi su županijskih proračuna, općinske ii gradske poreze koje mogu raspisati općine i gradovi, i tako ostvaren prihod je prihod općinskih/gradskih proračuna te zajednički porezi kod kojih se prihode dijeli po propisanom ključu, tako da dio pripada državnom, dio županijskom, a dio općinskom/gradskom proračunu. Proračun je akt kojeg donosi predstavničko tijelo, a njime se planiraju prihodi i rashodi za proračunsku godinu, i vrijede samo za tu godinu.
Abstract (english)
Taxes are mandatory benefits that the state takes from individuals and companies without direct and immediate counter-service in order to finance public expenditures with the money collected. In other words, we all have to pay part of our income to the state in order for it to provide us with public services such as education, health care, public safety, care for the elderly and poor, etc. Taxes can be divided into state taxes that represent income of the state budget of the Republic of Croatia, county taxes that can be called by counties, and revenues of county budgets, municipal and city taxes that can be called by municipalities and cities, and thus generated revenue is revenue of municipal / city budgets and joint taxes where revenues are divided according to the prescribed key , so that part belongs to the state, part to the county, and part to the municipal / city budget. The budget is an act adopted by a representative body, which plans revenues and expenditures for the budget year, and is valid only for that year.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:088532
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-08-23 12:10:55