Dodatni porez na dobit u Republici Hrvatskoj

undergraduate thesis

• Title (english): Additional profit tax in the Republic of Croatia
• Author: Ante Tomasović
• Mentor: Jasna Bogovac (mentor)
• Committee member: Jasna Bogovac (predsjednik povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Sažetak
U ovom radu se analizira dodatni porez na dobit, uveden u porezni sustav Republike Hrvatske u prosincu 2022. godine. U radu će se obrazložiti okolnosti koje su dovele do uvođenja dodatnog poreza na dobit u gospodarstvu Republike Hrvatske te Europske unije. Također će se obrazložiti stanje u gospodarstvu Republike Hrvatske i Europske unije prije uvođenja dodatnog poreza na dobit. U trećem poglavlju će se detaljnije prikazati sam propis i njegove implikacije na proračun te će se u Zaključku prikazati značajnija razmatranja o ovom novom poreznom obliku u Republici Hrvatskoj. Cilj rada je dati opći uvid u hrvatsko normativno rješenje dodatnog poreza na dobit, usklađenost s europskim smjernicama te analizirati njegov utjecaj na porezne prihode Republike Hrvatske.

Abstract (english)

This paper analyzes the additional profit tax introduced into the tax system of the Republic of Croatia in December 2022. The paper will explain the circumstances that led to the introduction of the additional profit tax in the economy of the Republic of Croatia and the European Union. It will also elucidate the economic situation in the Republic of Croatia and the European Union before the introduction of the additional profit tax. The third chapter will provide a more detailed presentation of the regulation itself and its implications on the budget, and the Conclusion will present significant considerations regarding this new tax form in the Republic of Croatia. The aim of this paper is to provide a general overview of the Croatian regulatory solution for the additional profit tax, its alignment with European guidelines, and to analyze its impact on the tax revenues of the Republic of Croatia.

• Keywords: dodatni porez na dobit; Republika Hrvatska; solidarni doprinos; porezni prihodi; Europska unija; progresivna porezna stopa
• Keywords (english): additional profit tax; Republic of Croatia; solidarity contribution; tax revenues; European Union; progressive tax rate.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:104355
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-10-02 14:10:37