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undergraduate thesis
NAČELA OPOREZIVANJA
2018. urn:nbn:hr:150:262088
Radić, Ivana
University of Applied Sciences "Lavoslav Ružička" in Vukovar
Administrative Department

Cite this document

Radić, I. (2018). NAČELA OPOREZIVANJA (Undergraduate thesis). Vukovar: University of Applied Sciences "Lavoslav Ružička" in Vukovar. Retrieved from https://urn.nsk.hr/urn:nbn:hr:150:262088

Radić, Ivana. "NAČELA OPOREZIVANJA." Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, 2018. https://urn.nsk.hr/urn:nbn:hr:150:262088

Radić, Ivana. "NAČELA OPOREZIVANJA." Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, 2018. https://urn.nsk.hr/urn:nbn:hr:150:262088

Radić, I. (2018). 'NAČELA OPOREZIVANJA', Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, accessed 24 April 2024, https://urn.nsk.hr/urn:nbn:hr:150:262088

Radić I. NAČELA OPOREZIVANJA [Undergraduate thesis]. Vukovar: University of Applied Sciences "Lavoslav Ružička" in Vukovar; 2018 [cited 2024 April 24] Available at: https://urn.nsk.hr/urn:nbn:hr:150:262088

I. Radić, "NAČELA OPOREZIVANJA", Undergraduate thesis, University of Applied Sciences "Lavoslav Ružička" in Vukovar, Vukovar, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:150:262088

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Metadata
TitleNAČELA OPOREZIVANJA
Title (english)PRINCIPLES OF TAXATION
AuthorIvana Radić
MentorIvana Topić (mentor)
Committee memberŽeljka Vajda Halak (predsjednik povjerenstva)
Committee memberIvana Topić (član povjerenstva)
Committee memberDanijela Romić (član povjerenstva)
GranterUniversity of Applied Sciences "Lavoslav Ružička" in Vukovar
(Administrative Department)
Vukovar
Defense date and country2018-11-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Poželjan porezni sustav neke države zasniva se na četiri važna načela: ekonomska učinkovitost, pravednost, jednostavnost i provedivost te elastičnost i izdašnost. Gotovo svakoj državi teško polazi za rukom izgraditi porezni sustav koji u potpunosti zadovoljava sva četiri načela. Naime, ova načela često mogu postati međusobno konfliktna. Tako porezi koji imaju odlike visoke ekonomske učinkovitosti i pravednosti mogu biti skupi u postupku svoje provedbe, te vrlo složeni za ubiranje od strane Porezne uprave. Osim toga, jednostavan porezni sustav sa stanovišta ubiranja i provedbe ne mora zadovoljavati načela pravednosti i ekonomske učinkovitosti. Dakle, kako bi se uspostavio najbolji mogući porezni sustav treba izgraditi takve poreze koji u najvećoj mogućoj mjeri poštuju četiri osnovna porezna načela.
Abstract (english)
The desired tax system of country is based on four important principles: economic efficiency, fairness, simplicity and feasibiliti, and elasticity and bounty. It is hard for nearly every country to build a tax system which fully satisfies all four principles at the same time. Namely, these principles can often become mutually conflicting. Thus, takes that have the characteristics of high economic efficiency and fairness can be expensive int he process of their implementation, and very complex for collection by the tax administration. In addition, a simple tax system from the point of view of collection and implementation does not have to comply with the principles of fairness and economic efficiency. So in order to make the tax system even better iz should be compromised, ie to build such taxes that as much as possible respect four basic tax principles.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:150:262088
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-11-23 09:06:28