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master's thesis
USPOREDBA LOKALNIH POREZA
2019. urn:nbn:hr:228:653644
Milić, Ivana
University of Split
University Department of Professional Studies

Cite this document

Milić, I. (2019). USPOREDBA LOKALNIH POREZA (Master's thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:653644

Milić, Ivana. "USPOREDBA LOKALNIH POREZA." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:653644

Milić, Ivana. "USPOREDBA LOKALNIH POREZA." Master's thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:653644

Milić, I. (2019). 'USPOREDBA LOKALNIH POREZA', Master's thesis, University of Split, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:653644

Milić I. USPOREDBA LOKALNIH POREZA [Master's thesis]. Split: University of Split; 2019 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:228:653644

I. Milić, "USPOREDBA LOKALNIH POREZA", Master's thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:653644

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Metadata
TitleUSPOREDBA LOKALNIH POREZA
Title (english)COMPARISON OF LOCAL TAXES
AuthorIvana Milić
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-10-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svaka država uređuje svoj porezni sustav. U suvremenom proračunu država, kao i njihove lokalne vlasti, porezi su bitan izvor prihoda. Visinu pojedinih poreza određuje država dok za neke poreze lokalne vlasti imaju mogućnost određivanja poreza. U ovom radu su prikazane značajke lokalnih poreza u Hrvatskoj i Sloveniji. Analiza je pokazala da su lokalni porezi na nekim područjima veći u Sloveniji, nego u Hrvatskoj. Također, analizirani su porezi Splitskodalmatinske i Osječko-baranjske županije te gradova Splita i Osijeka. Navedena analiza je pokazala da su porezi više zastupljeni u prihodima gradova, nego u prihodima županija te da županije i gradovi najviše prihoda ubiru od poreza i prireza na dohodak.
Abstract (english)
Each state regulates its tax system. In the modern budget of states, as well as their local governments, taxes are an important sourc of revenue. The amount of individual taxes is set by the state, while for some taxes, local governments have the ability to set taxes. This paper presents the features of local taxes in Croatia and Slovenia.The analysis showed that local taxes in some areas are higher in Slovenia than in Croatia. Also, the taxes of Split-Dalmatia and Osijek-Baranja counties and the cities of Split and Osijek were analyzed. The above analysis showed that taxes are more represented in city revenues than in county revenues, and that counties and cities derive the most revenue from taxes and surtax on income.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:653644
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 on2019-10-24 09:07:02