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master's thesis
Porezne reforme poreza na dohodak
2024. urn:nbn:hr:192:529351
Nikić Katić, Marina
University of Rijeka
Faculty of Economics and Business

Cite this document

Nikić Katić, M. (2024). Porezne reforme poreza na dohodak (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:529351

Nikić Katić, Marina. "Porezne reforme poreza na dohodak." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:529351

Nikić Katić, Marina. "Porezne reforme poreza na dohodak." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:529351

Nikić Katić, M. (2024). 'Porezne reforme poreza na dohodak', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 14 January 2025, https://urn.nsk.hr/urn:nbn:hr:192:529351

Nikić Katić M. Porezne reforme poreza na dohodak [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2025 January 14] Available at: https://urn.nsk.hr/urn:nbn:hr:192:529351

M. Nikić Katić, "Porezne reforme poreza na dohodak", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:529351

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Metadata
TitlePorezne reforme poreza na dohodak
Title (english)Tax reforms of the personal income tax
AuthorMarina Nikić Katić
MentorMaja Grdinić (mentor)
Committee memberMaja Grdinić (predsjednik povjerenstva)
Committee memberHelena Blažić Pečarić (član povjerenstva)
Committee memberSaša Drezgić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-07-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezna reforma poreza na dohodak u Republici Hrvatskoj predstavlja sustavne promjene u načinu oporezivanja osobnog dohotka građana, s ciljem poboljšanja poreznog okvira, poticanja ekonomske aktivnosti i povećanja pravednosti u raspodjeli poreznog tereta. Jedan od ključnih elemenata porezne reforme jest smanjenje poreznih stopa, što može rezultirati nižim poreznim opterećenjem za građane. Osim toga, reforma može obuhvatiti proširenje osnovnog osobnog odbitka, što omogućuje da niži i srednji prihodi budu manje oporezivani. To bi moglo imati pozitivan utjecaj na kupovnu moć građana i potrošnju, što može dodatno potaknuti gospodarski rast. Porezna reforma također može uključivati pojednostavljenje poreznog sustava, što olakšava poreznu administraciju i smanjuje administrativne troškove za građane i tvrtke. Transparentnost i predvidljivost poreznog sustava mogu dodatno poboljšati poslovno okruženje i potaknuti investicije. Osim toga, porezna reforma može obuhvatiti i promjene u mjerama poticaja za ulaganje, zapošljavanje i razvoj. To može uključivati smanjenje poreznih olakšica za određene sektore ili uvođenje novih poticaja kako bi se potaknuo gospodarski razvoj i poticanje konkurentnosti. Kroz sve ove promjene, cilj porezne reforme je stvoriti poticajno okruženje za gospodarski rast, poboljšati životni standard građana i osigurati pravedniji raspored poreznog tereta u društvu. Ovaj širi pristup poreznoj reformi može imati dugoročne pozitivne učinke na ekonomiju i društvo u cjelini.
Abstract (english)
The tax reform of the personal income tax in the Republic of Croatia represents systematic changes in the taxation of individuals' personal income, aimed at improving the tax framework, stimulating economic activity and increasing fairness in the distribution of the tax burden. A key element of the tax reform is the reduction of tax rates, which can result in lower tax burdens for citizens. Additionally, the reform may include the expansion of the basic personal allowance, allowing lower and middle incomes to be less taxed. This could positively impact citizens' purchasing power and consumption, further stimulating economic growth. The tax reform also aims to simplify the tax system, making tax administration easier and reducing administrative costs for citizens and businesses. Increased transparency and predictability of the tax system can further enhance the business environment and encourage investments. Moreover, the tax reform may include changes in investment, employment, and development incentive measures. This could involve reducing tax incentives for certain sectors or introducing new incentives to promote economic development and competitiveness. Through these changes, the goal of the tax reform is to create a conducive environment for economic growth, improve citizens' living standards, and ensure a fairer distribution of the tax burden in society. This comprehensive approach to tax reform can have long-term positive effects on the economy and society as a whole.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:529351
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni/a magistar/magistra ekonomije (sveučilišni/a magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-07-17 11:23:40