prikaz prve stranice dokumenta Realization of the principle of fairness in the taxation of the corporate income
Pristup korisnicima matične ustanove
diplomski rad
Realization of the principle of fairness in the taxation of the corporate income
2022. urn:nbn:hr:132:827979
Zlatić, Mirna
Sveučilište Josipa Jurja Strossmayera u Osijeku
Pravni fakultet Osijek
Katedra trgovačkog, financijskog, pomorskog i općeprometnog prava

Citirajte ovaj rad

Zlatić, M. (2022). Realization of the principle of fairness in the taxation of the corporate income (Diplomski rad). Osijek: Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:132:827979

Zlatić, Mirna. "Realization of the principle of fairness in the taxation of the corporate income." Diplomski rad, Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:132:827979

Zlatić, Mirna. "Realization of the principle of fairness in the taxation of the corporate income." Diplomski rad, Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:132:827979

Zlatić, M. (2022). 'Realization of the principle of fairness in the taxation of the corporate income', Diplomski rad, Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek, citirano: 21.02.2025., https://urn.nsk.hr/urn:nbn:hr:132:827979

Zlatić M. Realization of the principle of fairness in the taxation of the corporate income [Diplomski rad]. Osijek: Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek; 2022 [pristupljeno 21.02.2025.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:132:827979

M. Zlatić, "Realization of the principle of fairness in the taxation of the corporate income", Diplomski rad, Sveučilište Josipa Jurja Strossmayera u Osijeku, Pravni fakultet Osijek, Osijek, 2022. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:132:827979

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Podaci o radu
NaslovRealization of the principle of fairness in the taxation of the corporate income
AutorMirna Zlatić
MentorEmina Jerković (mentor)
MentorDubravka Papa (komentor)
Član povjerenstvaVišnja Lachner (predsjednik povjerenstva)
Član povjerenstvaBiljana Činčurak Erceg (član povjerenstva)
Član povjerenstvaEmina Jerković (član povjerenstva)
Ustanova koja je dodijelila
akademski / stručni stupanj		Sveučilište Josipa Jurja Strossmayera u Osijeku
Pravni fakultet Osijek
(Katedra trgovačkog, financijskog, pomorskog i općeprometnog prava)
Osijek
Datum i država obrane2022-09-13, Hrvatska
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak
This paper analyzes the legal and theoretical structure of the corporate income tax in various forms of its existence and implementation in practice through the prism of the vertical and horizontal components of the principle of fairness as one of the fundamental normative principles of the tax system. The abstract nature of such a principle, which includes ethical and moral components of its legal definition, is especially taken into account, in relation to the existence of the corporate... Više income tax, which is also problematic in itself, given that according to its legal regulations, it refers to legal entities, while its final incidence necessarily affects natural persons. The basic thesis of the paper, therefore, starts from the fact that the corporate income tax is undoubtedly an existing component of all modern fiscal systems and that its doctrinal questioning remains exclusively in the sphere of legal theory. There are, however, problems with its implementation in practice, especially in cases where double taxation is generated in the context of national, as well as international and global trade, with the danger of weakening economic entities directly affected by such a tax burden. The principle of fairness is useful for preventing the harmful effects of this tax and for avoiding possible obstructions in the development of business and the expansion of companies. This paper also criticizes the very present populist views that legal entities of this type should bear the extremely high rates of tax liability due to the fair social distribution of capital. Such efforts, in addition to being difficult to achieve precisely because of the existing difference between the legal and economic incidence, weakens the economic strength of the corporate sector, which as a result has repercussions on the market as a whole, negatively affecting all natural persons directly and indirectly involved in the economic activities of the most diverse companies profiles. The outcome of such efforts is precisely the violation of the vertical and horizontal dimensions of the principle of fairness. Sakrij dio sažetka
Ključne riječi
Jezikengleski
URN:NBNurn:nbn:hr:132:827979
Studijski programNaziv: Pravo
Vrsta studija: sveučilišni
Stupanj studija: integrirani preddiplomski i diplomski
Akademski / stručni naziv: magistar/magistra prava (mag. iur)
Vrsta resursaTekst
Način izrade datotekeIzvorno digitalna
Prava pristupaPristup korisnicima matične ustanove
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2023-02-17 12:20:05
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