prikaz prve stranice dokumenta OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ
Access restricted to students and staff of home institution
master's thesis
OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ
2023. urn:nbn:hr:118:022313
Mičetić, Ema
University of Rijeka
FACULTY OF LAW

Cite this document

Mičetić, E. (2023). OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ (Master's thesis). Rijeka: University of Rijeka, FACULTY OF LAW. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:022313

Mičetić, Ema. "OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:022313

Mičetić, Ema. "OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ." Master's thesis, University of Rijeka, FACULTY OF LAW, 2023. https://urn.nsk.hr/urn:nbn:hr:118:022313

Mičetić, E. (2023). 'OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ', Master's thesis, University of Rijeka, FACULTY OF LAW, accessed 28 April 2024, https://urn.nsk.hr/urn:nbn:hr:118:022313

Mičetić E. OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ [Master's thesis]. Rijeka: University of Rijeka, FACULTY OF LAW; 2023 [cited 2024 April 28] Available at: https://urn.nsk.hr/urn:nbn:hr:118:022313

E. Mičetić, "OSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ", Master's thesis, University of Rijeka, FACULTY OF LAW, Rijeka, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:118:022313

Please login to the repository to save this object to your list.
Metadata
TitleOSLOBOĐENJA U SUSTAVU POREZA NA DOHODAK U REPUBLICI HRVATSKOJ
Title (english)EXEMPTIONS IN THE INCOME TAX SYSTEM IN CROATIA
AuthorEma Mičetić
MentorNataša Žunić Kovačević (mentor)
Committee memberSanja Barić (predsjednik povjerenstva)
Committee memberNataša Žunić Kovačević (član povjerenstva)
Committee memberMaja Bukovac-Puvača (član povjerenstva)
GranterUniversity of Rijeka
FACULTY OF LAW
Rijeka
Defense date and country2023-10-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Ovim istraživanjem analiziraju se oslobođenja u sustavu poreza na dohodak, koja predstavljaju pogodnosti koje utječu na svakodnevni život poreznog obveznika, gospodarstvo i porezni sustav jedne države. U ovom radu poseban naglasak stavljen je na ključne primjere oslobođenja i relevantnu sudsku praksu, kako bi se olakšalo shvaćanje primjene ovih povlastica u različitim situacijama. U ovom radu analiziraju se temeljni aspekti poreza na dohodak, povijest i promjene koje su se dogodile u odredbama povezanim s oslobođenjima u sustavu poreza na dohodak u Republici Hrvatskoj. U konačnici, nastoji se pružiti detaljan pregled razvoja i karakteristika oslobođenja kod poreza na dohodak u Hrvatskoj, čineći ovaj rad korisnim izvorom informacija za sve stručnjake i praktičare koji se bave poreznim pitanjima unutar države.
Abstract (english)
With this research the exemptions in the income tax system are being analyzed as benefits that affect the daily life of the taxpayer, the economy and the tax system of a country. In this master's thesis, special emphasis will be focused on exemptions in the income tax system in the Republic of Croatia with emphasis on key examples of exemptions and relevant judicial practice, in order to facilitate the understanding of the application of these privileges in different situations. This thesis analyzes the basic aspects of income tax, the history and the changes that have occured in the provisions related to exemptions in the income tax system in the Republic of Croatia. Ultimately, the aim is to provide a detailed overview of the development and characteristics of income tax exemptions in Croatia, making this thesis a useful source of information for all experts and practitioners dealing with tax issues within the country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:118:022313
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 on2023-10-26 08:43:08