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master's thesis
Porezni oblici kod proračuna
2022. urn:nbn:hr:137:117393
Kamenčić, Silvana
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Kamenčić, S. (2022). Porezni oblici kod proračuna (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:117393

Kamenčić, Silvana. "Porezni oblici kod proračuna." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:117393

Kamenčić, Silvana. "Porezni oblici kod proračuna." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:117393

Kamenčić, S. (2022). 'Porezni oblici kod proračuna', Master's thesis, University of Pula, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:117393

Kamenčić S. Porezni oblici kod proračuna [Master's thesis]. Pula: University of Pula; 2022 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:137:117393

S. Kamenčić, "Porezni oblici kod proračuna", Master's thesis, University of Pula, Pula, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:137:117393

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Metadata
TitlePorezni oblici kod proračuna
Title (english)Taxes in public accouting
AuthorSilvana Kamenčić
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2022-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Demonstracija usvojenog znanja o proračunu, proračunskim korisnicima, strukturi proračuna, proračunskim procesima, izvještavanju proračunskih korisnika, te poreznim oblicima kod proračunskih korisnika, cilj je i predmet istraživanja ovog diplomskog rada. Proračun je vrlo važan instrument kojim država, jedinice lokalne i područne (regionalne) samouprave, te ostali proračunski korisnici proučavaju, planiraju i prikazuju planirane i ostvarene prihode i primitke, te rashode i izdatke, a sve u cilju zadovoljenja javnih potreba. Još jedan način kako država prikuplja sredstva da bi se zadovoljile javne potrebe su porezi. U Republici Hrvatskoj postoje brojni porezni oblici, a to su: porez na dodanu vrijednost, porez na dobit, posebni porezi i trošarine, porez na nasljedstva i darove, porez na cestovna motorna vozila, porez na plovila, porez na automate za zabavne igre, porez na potrošnju, porez na kuće za odmor, porez na korištenje javnih površina, porez na promet nekretnina, porez na dohodak i porezi na dobitke od igara na sreću.
Abstract (english)
Demonstration of the acquired knowledge about the budget, budget users, budget structure, budget processes, reporting of budget users, and tax forms with budget users, is the goal and subject of research of this thesis. The budget is a very important instrument by which the state, local and regional self-government units, and other budget users study, plan and present planned and realized revenues and receipts, and expenses and expenditures, all in order to meet public needs. Another way the state raises funds to meet public needs is through taxes. There are numerous forms of taxation in the Republic of Croatia, namely: value added tax, profit tax, special taxes and excise duties, inheritance and gift tax, road motor vehicle tax, vessel tax, amusement machine tax, tax on consumption, taxes on holiday homes, taxes on the use of public areas, taxes on real estate, income taxes and taxes on lottery games.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:117393
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-09-21 06:25:08