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The Significance of Local Income Tax in the Financing of Local Self-Government Units
Renata Horvat (2015)
RRiF College of Financial Management
Metadata
TitleZnačenje prireza porezu na dohodak u financiranju lokalne samouprave
AuthorRenata Horvat
Mentor(s)Šime Guzić (thesis advisor)
Abstract
Kako bi jedinice lokalne samouprave mogle podmirivati javne rashode kojima se financiraju javne potrebe, moraju stjecati prihode. Prihodi jedinica lokalne samouprave mogu se razmatrati kao vlastiti izvori, zajednički prihodi, koje čine zajednički porezi koji se dijele između države, županije, grada/općine i porezi koje mogu uvesti gradovi/općine. Najveći izvor prihoda jedinica lokalne samouprave je porez na dohodak koji sudjeluje u ukupnim prihodima sa čak do 80 %. Prirez porezu na dohodak uvode jedinice lokalne samouprave u skladu sa Zakonom o porezu na dohodak i u skladu sa Zakonom o financiranju jedinca lokalne i područne (regionalne) samouprave. Upravo tim zakonom limitirana je visina stope prireza koje mogu uvesti jedinice lokalne samouprave. Od 555 jedinica lokalne samouprave, 306 ih je donijelo odluku o plaćanju prireza porezu na dohodak.
Keywordslocal income tax income tax own revenues joint revenues local self-government Law on Local Self-Government Financing Income Tax Law
Parallel title (English)The Significance of Local Income Tax in the Financing of Local Self-Government Units
Committee MembersĐurđica Jurić (committee chairperson)
Jasna Vuk (committee member)
GranterRRiF College of Financial Management
PlaceZagreb
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeprofessional
Study levelundergraduate
Study programmeAccounting and Finance
Academic title abbreviationbacc. oec
Genreundergraduate thesis
Language Croatian
Defense date2015-12-30
Parallel abstract (English)
In order to service the public needs, local self-government needs to generate income. Revenues of the local self-government are divided into their own sources, joint taxes which are divided between the state, county and city/municipality and the taxes which could be introduced by cities/municipalities. The biggest source od income for local self-government units is income tax, which participates in the total income up to 80 percent. Local income tax is introduced by local self-governments at the local level. The tax rate is limited by the Law on Local Self-Government Financing. Out of 555 local self-government units, 306 of them introduced the local income tax.
Parallel keywords (Croatian)prirez porez na dohodak vlastiti prihodi zajednički prihodi jedinica lokalne samouprave zakon o financiranju jedinica lokalne samouprave zakon o porezu na dohodak
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:198:473378