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undergraduate thesis
OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA
2020. urn:nbn:hr:228:101247
Ivanković, Ivana
University of Split
University Department of Professional Studies

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Ivanković, I. (2020). OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:101247

Ivanković, Ivana. "OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:101247

Ivanković, Ivana. "OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA." Undergraduate thesis, University of Split, 2020. https://urn.nsk.hr/urn:nbn:hr:228:101247

Ivanković, I. (2020). 'OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA', Undergraduate thesis, University of Split, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:101247

Ivanković I. OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA [Undergraduate thesis]. Split: University of Split; 2020 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:228:101247

I. Ivanković, "OLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA", Undergraduate thesis, University of Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:101247

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Metadata
TitleOLAKŠICE ZA OBRTE NA POTPOMOGNUTIM PODRUČJIMA
Title (english)TAX RELIEF FOR TRADES IN ASSISTED AREAS
AuthorIvana Ivanković
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberBranko Sorić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2020-10-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Potpomognuta područja se mogu definirati kao područja koja zaostaju u razvoju za ostalim područjima u Republici Hrvatskoj. Izdvajanje potpomognutih područja temelji se na izračunu indeksa razvijenosti. Županije, općine i gradovi s indeksom razvijenosti manjim od 100 se smatraju potpomognutim područjima. Njihov razvoj se dodatno podupire različitim tipovima mjera. Sukladno tome djelatnosti koje se obavljaju na područjima jedinica lokalne samouprave koje su razvrstane u I. skupinu po stupnju razvijenosti te na području Grada Vukovara imaju pravo na poreznu olakšicu poreza na dobit odnosno poreza na dohodak . Iznos porezne olakšice utvrđuje se ovisno o djelatnosti koju korisnik potpore obavlja u skladu s odgovarajućim pravilima o potporama male vrijednosti. Cilj je pridonijeti boljem gospodarskom razvoju potpomognutih područja.
Abstract (english)
Assisted areas can be defined as areas which lag behind other areas in the Republic of Croatia. The separation of assisted areas is based on the calculation of the development index. Counties, municipalities and cities with a development index less than 100 are considered assisted areas. Their development is additionally supported by various types of measures, accordingly the activities performed in the areas of local self-government units that are classified in first group by level of development and in the city of Vukovar are entitled to either profit taxor income tax relief. The amount of tax relief is based on the activity performed by the beneficiary in accordance with the relevant rules on small value aid. The goal is to contribute to better economic development of assisted areas.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:101247
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-12-02 07:39:58