prikaz prve stranice dokumenta MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA
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master's thesis
MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA
2016. urn:nbn:hr:118:804073
Medarić, Dragan
University of Rijeka
FACULTY OF LAW
Chair of Financial Law

Cite this document

Medarić, D. (2016). MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:804073

Medarić, Dragan. "MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2016. https://urn.nsk.hr/urn:nbn:hr:118:804073

Medarić, Dragan. "MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA." Master's thesis, University of Rijeka, FACULTY OF LAW, 2016. https://urn.nsk.hr/urn:nbn:hr:118:804073

Medarić, D. (2016). 'MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:118:804073

Medarić D. MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2016 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:118:804073

D. Medarić, "MODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:118:804073

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Metadata
TitleMODEL DISPERZIVNOG MIKROFINANCIRANJA GOSPODARSTVA KAO PODLOGA ZA UVOĐENJE PROGRESIVNOG OPOREZIVANJA DOHOTKA OD KAPITALA
Title (english)DISPERSIVE MODEL OF MICROFINANCING THE ECONOMY AS A BASIS FOR THE INTRODUCTION OF PROGRESSIVE CAPITAL INCOME TAXATION
AuthorDragan Medarić
MentorNataša Žunić Kovačević (mentor)
Committee memberBudislav Vukas (predsjednik povjerenstva)
Committee memberNataša Žunić Kovačević (član povjerenstva)
Committee memberAntonija Zubović (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Rijeka
Defense date and country2016-10-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Uvodni dio rada opisuje problematiku za koju ovaj rad predlaže rješenja. Opisane su bitne društveno-ekonomske tendencije koje služe kao podloga predloženim legislativnim izmjenama. U početku rada je opisana teorijska podloga i pozitivan zakonodavni sustav oporezivanja imovine te dohotka od imovine u Hrvatskoj i Europskoj Uniji, uz poseban osvrt na prijedlog porezne reforme Thomasa Pikketya iz djela Kapital u 21. Stoljeću. Sljedeći dio opisuje najraširenije modele crowdfundinga i njihovog regulatornog okvira u Ujedinjenom Kraljevstvu i Sjedinjenim Američkim Državama. Potom se predlažu dva modela disperzivnog mikrofinanciranja gospodarstva, sličnog crowdfundingu, u kojima posredničku ulogu igra državno tijelo, a ne privatna platforma. Navedene su državne potpore prema pozitivnim propisima u Hrvatskoj i njihova podloga u europskoj regulativi. Opisan je prijedlog oblika državnih potpora usklađen s pozitivnim propisima kojima bi se poticalo disperzivno mikrofinanciranje gospodarstva. Kasnije je naveden prijedlog fazne implementacije modela, a u zadnjem dijelu je opisan prijedlog uvođenja novog progresivnog poreza na dohodak od kapitala.
Abstract (english)
The introductory part examines the issues to which the thesis proposes solutions. Relevant socioeconomic tendencies are explained as they serve as a basis for the proposed legislative measures. The elaboration opens with a summary of theoretical grounds and the legal framework for property taxation and the taxation of capital income with a special review of the tax reform proposed by Thomas Piketty in his work Capital in the 21st Century. The following part explores various current crowdfunding models and the legal framework which the United Kingdom and the United States of America had introduced to regulate them. Subsequently, two varieties of the dispersive model of microfinancing the economy, similar to crowdfunding, are therefore proposed. The main difference between current crowdfunding models and the one proposed in the thesis is the role of the state which acts as an intermediary as opposed to a private platform which fulfils that role in existing models. Since the proposed model features the characteristic of being backed by the state, the next part describes a system of tax incentives, in other words state aid, in compliance with European competition regulation, which is aimed at broadening the newly formed base of tax payers participating in the model. The last part of the elaboration is a procedure for phase implementation of the model and a proposition for a progressive capital income tax, as a witholding tax to be introduced for taxing capital income of a newly broadened base of taxpayers.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:804073
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-03-07 13:23:38