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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
Cite this document

Horvat, R. (2015). Značenje prireza porezu na dohodak u financiranju lokalne samouprave (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:473378

Horvat, Renata. "Značenje prireza porezu na dohodak u financiranju lokalne samouprave." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:473378

Horvat, Renata. "Značenje prireza porezu na dohodak u financiranju lokalne samouprave." Undergraduate thesis, RRiF College of Financial Management, 2015. https://urn.nsk.hr/urn:nbn:hr:198:473378

Horvat, R. (2015). 'Značenje prireza porezu na dohodak u financiranju lokalne samouprave', Undergraduate thesis, RRiF College of Financial Management, accessed 20 October 2019, https://urn.nsk.hr/urn:nbn:hr:198:473378

Horvat R. Značenje prireza porezu na dohodak u financiranju lokalne samouprave [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2015 [cited 2019 October 20] Available at: https://urn.nsk.hr/urn:nbn:hr:198:473378

R. Horvat, "Značenje prireza porezu na dohodak u financiranju lokalne samouprave", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:198:473378

Metadata
TitleZnačenje prireza porezu na dohodak u financiranju lokalne samouprave
Title (english)The Significance of Local Income Tax in the Financing of Local Self-Government Units
AuthorRenata Horvat
MentorŠime Guzić (mentor)
Committee memberĐurđica Jurić (predsjednik povjerenstva)
Committee memberJasna Vuk (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2015-12-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
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.
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.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:473378
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 conditionsAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2016-07-20 14:46:04