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master's thesis
GRADSKI POREZI
2019. urn:nbn:hr:228:995797
Bogdan, Ana
University of Split
University Department of Professional Studies

Cite this document

Bogdan, A. (2019). GRADSKI POREZI (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:995797

Bogdan, Ana. "GRADSKI POREZI." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:995797

Bogdan, Ana. "GRADSKI POREZI." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:995797

Bogdan, A. (2019). 'GRADSKI POREZI', Master's thesis, University of Split, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:995797

Bogdan A. GRADSKI POREZI [Master's thesis]. Split: University of Split; 2019 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:228:995797

A. Bogdan, "GRADSKI POREZI", Master's thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:995797

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Metadata
TitleGRADSKI POREZI
Title (english)CITY TAXES
AuthorAna Bogdan
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberTomislava Pavić Kramarić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezi su jedan od najznačajnijih izvora prihoda jedinica lokalne samouprave kao što je grad Split. Pritom na iznos koji će se prikupiti oporezivanjem značajno utječu promjene zakona. Kao posljedice takvih promjena nastaju efekti na financiranje javnih rashoda, čime se svakako utječe na kvalitetu pružanja javnih usluga koje su u nadležnosti grada što dugoročno može imati posljedice na razvoj gospodarstva na području grada, ali i vrlo značajne efekte na stanovništvo. U teorijskom dijelu rada definiraju se porezi, hrvatski porezni sustav s posebnim naglaskom na poreze na razini jedinica lokalne samouprave, nakon čega slijedi definiranje proračuna jedinica lokalne samouprave s naglaskom na prihodovnoj strani proračuna. U empirijskom dijelu rada analizira se kretanje poreza koji su najznačajniji za financiranje proračuna grada Splita tijekom posljednjih godina te se proučavaju efekti koje na ostvarivanje poreznih prihoda imaju promjene u zakonskim odrednicama koje reguliraju ove vrste poreza te je uočeno da svaka promjena kada zakona ima vrlo značajne efekte na proračun grada te je pritom nužno prilagođavati proračun, te posebice rashode grada.
Abstract (english)
Taxes are one of the most significant sources of revenue for local governments such as the city of Split. The amount that will be collected through taxation is significantly influenced by changes in the law. Such changes have effects on the financing of public expenditures, which certainly affects the quality of public service delivery under the jurisdiction of the city, which can have long-term effects on the development of the economy in the city area, but also very significant effects on the population. The theoretical part defines taxes, the Croatian tax system with a special emphasis on taxes at the level of local self-government units, followed by the definition of the budget of local selfgovernment units with an emphasis on the revenue side of the budget. The empirical part analyzes the trends of taxes that are most important for financing the budget of the City of Split in recent years and examines the effects that changes in the legal provisions governing these types of taxes have on tax revenues, and it is noted that any change when the law has very significant effects it is necessary to adjust the budget, and especially the expenses of the city.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:995797
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 on2019-10-21 13:49:24