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undergraduate thesis
Međunarodno oporezivanje
2017. urn:nbn:hr:198:381720
Blažević, Irena
University of Applied Sciences RRiF

Cite this document

Blažević, I. (2017). Međunarodno oporezivanje (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:381720

Blažević, Irena. "Međunarodno oporezivanje." Undergraduate thesis, University of Applied Sciences RRiF, 2017. https://urn.nsk.hr/urn:nbn:hr:198:381720

Blažević, Irena. "Međunarodno oporezivanje." Undergraduate thesis, University of Applied Sciences RRiF, 2017. https://urn.nsk.hr/urn:nbn:hr:198:381720

Blažević, I. (2017). 'Međunarodno oporezivanje', Undergraduate thesis, University of Applied Sciences RRiF, accessed 03 June 2023, https://urn.nsk.hr/urn:nbn:hr:198:381720

Blažević I. Međunarodno oporezivanje [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2017 [cited 2023 June 03] Available at: https://urn.nsk.hr/urn:nbn:hr:198:381720

I. Blažević, "Međunarodno oporezivanje", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:198:381720

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Metadata
TitleMeđunarodno oporezivanje
Title (english)International taxation
AuthorIrena Blažević
MentorTamara Cirkveni Filipović (mentor)
Committee memberJasna Vuk (predsjednik povjerenstva)
Committee memberAnja Božina (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2017-11-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Pojavom multinacionalnih kompanija, međunarodnog protoka ljudi, roba, usluga i kapitala, pojavljuje se i potreba usklađenja međunarodnog oporezivanja. S obzirom na kompleksnost poreznih sustava pojedinih država, osobito poreza na dobit, poreza na dobit po odbitku i poreza na dodanu vrijednost, svaka od njih tim sustavima utječe na konkurentnost na globalnom tržištu, privlačenje stranih investicija ali i postaje odgovorna za pravednije, poštenije oporezivanje. Korporativno oporezivanje ima značajan efekt na neto dobit kompanije kada se ista dobit oporezuje u različitim zemljama, osobito u zemljama koje financijske izvještaje sastavljaju prema običajnom pravu, odnosno imaju razdvojeno izvještavanje financijskog računovodstva od poreznog. U multinacionalnim kompanijama kod donošenja strateških odluka oporezivanje ima vrlo važnu ulogu.
Abstract (english)
With the emergence of multinational companies, the international flow of people, goods, services and capital, there is a need to adjust international taxation. Regarding to (non) complexity of individual country tax systems, especially income tax, withholding tax and value added tax, each of these systems have affects in competitiveness on the global market, attracting foreign investment, but also becomes responsible for fairer, more honest taxation. Corporate taxation has a significant effect on the company's net profits when the same profits are taxed in different countries, especially in countries where the financial reporting is according to common law, apropos, they have a separate reporting financial accounting from the tax purposes. Taxation have a very important row in makeing strategic decisions by multinational companies.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:381720
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-04-05 17:53:09