This document discusses several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full text and first three pages of each work so they can accurately select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. Users can also order custom papers and supporting literature if a suitable existing work cannot be found.
This document discusses several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full text and first three pages of each work so they can accurately select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. Users can also order custom papers and supporting literature if a suitable existing work cannot be found.
This document discusses several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full contents and first three pages of each work so they can accurately select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. If a suitable work is not found in the databases, users can order custom texts through the website's help section.
This document describes several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full text and first three pages of each work so they can precisely select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. If a suitable work is not found in the databases, users can order a custom text through the website's help section.
This document is a seminar paper in Bosnian on the topic of law and democracy. It was written by Mervana Kalabic for the Faculty of Law at the University of Zenica in Bosnia and Herzegovina. The paper has bibliographic information for two professors who served as mentors. It then provides advertisements and links for free seminar papers, diploma works, and matriculation works on all topics in Bosnian, as well as PowerPoint presentations and other educational materials available on several websites. Visitors to these sites can view works, their content, and the first three pages to choose works that fully meet their needs. Works in the databases can be downloaded to create unique papers. Custom works can also be
This document discusses several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full contents and first three pages of each work so they can accurately select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. If a suitable work is not found in the databases, users can order custom texts through the website's help section.
This document describes several websites that provide free seminar papers, diploma papers, and materials to help with matura exams. The websites contain works from all fields as well as PowerPoint presentations and other educational materials. Unlike other sites, these sites allow users to view the full text and first three pages of each work so they can precisely select what best suits their needs. The databases contain seminar, diploma, and matura works that can be downloaded to create a unique paper. If a suitable work is not found in the databases, users can order a custom text through the website's help section.
This document is a seminar paper in Bosnian on the topic of law and democracy. It was written by Mervana Kalabic for the Faculty of Law at the University of Zenica in Bosnia and Herzegovina. The paper has bibliographic information for two professors who served as mentors. It then provides advertisements and links for free seminar papers, diploma works, and matriculation works on all topics in Bosnian, as well as PowerPoint presentations and other educational materials available on several websites. Visitors to these sites can view works, their content, and the first three pages to choose works that fully meet their needs. Works in the databases can be downloaded to create unique papers. Custom works can also be
1. BOSNA I HERCEGOVINA
FEDERACIJA BOSNE I HERCEGOVINE
ZENIČKO-DOBOJSKI KANTON
UNIVERZITET U ZENICI
PRAVNI FAKULTET
FINANSIJE I FINANSIJSKO PRAVO
SEMINARSKI RAD
Tema: „Poreska načela - kanoni“
Student: Mentor:
prof.dr.sc.
2. Septembar, 2011. godine
1. UVOD
Kao oblik prihoda države, porezi doživljavaju razvoj tek u kapitalizmu. Iz perioda
liberalnog kapitalizma treba dati na prvom mjestu objašnjenje oporezivanja francuskog
teoretičara Paul Leroy Beaulieu koji stoji na stanovištu da porez predstavlja "učešće svakog
građanina u državnim teretima svih vrsta na bazi nacionalne solidarnosti". Prema
koncepcijama ekonomskog liberalizma, porezi predstavljaju obavezna davanja bez
odgovarajuće protunaknade javno-pravnih tijela u cilju pribavljanja sredstava za pokriće
rashoda.
Porez je složena kategorija, jer u sebi sadrži ekonomske, finansijske, socijalne,
političke i druge elemente. Proučavajući opravdanost oporezivanja, kao i ciljeve
oporezivanja, možemo vidjeti za koje se sve ciljeve upotrebljavaju sredstva prikupljena preko
poreza, i na koje se načine to pravda.
S tim u vezi postoje izvjesna načela, odnosno principi oporezivanja koji imaju za
zadatak da pred poresku vlast, odnosno poreski sistem, postave izvjesne zahtjeve u vezi sa
pribavljanjem finansijskih sredstava za finansiranje javnih rashoda.
Principe oporezivanja je formulisao i sistematizovao krajem 19. vijeka njemački
finansijski pisac Adolf Vagner (Adolph Wagner). On je poreska načela grupisao u četiri
grupe, i to:
• finansijska poreska načela, koja su se sastojala iz izdašnosti i elastičnosti;
• ekonomska načela, koja su se sastojala u pravilnom izboru poreskog izvora i vođenju
računa o dejstvima pojedinih poreza;
• socijalna načela koja su obuhvatala opštost i ravnomjernost;
• finansijsko-tehnička načela koja su obuhvatala zakonitost, ugodnost i niske troškove
oporezivanja.
Finansijska teorija dogradila je navedena Vagnerova poreska načela, tako da
savremeni sistemi počivaju na sljedećim poreskim načelima: 1) finansijsko-političkim, 2)
ekonomskim, 3) socijalno-političkim i 4) finansijsko-administrativnim.
2
3. Besplatni Seminarski, Diplomski, Maturski Tekstovi i Pomoćna
Literatura.
RADOVI IZ SVIH OBLASTI, POWERPOINT PREZENTACIJE I DRUGI
EDUKATIVNI MATERIJALI.
www.diplomski-radovi.com
www.seminarskirad.org
www.magistarski.com
www.maturskiradovi.net
www.maturski.net
www.seminarskirad.info
www.maturski.org
www.essaysx.com
NA NAŠIM SAJTOVIMA MOŽETE PRONAĆI SVE, BILO DA JE TO SEMINARSKI,
DIPLOMSKI ILI MATURSKI TEKST, POWERPOINT PREZENTACIJA I DRUGI
EDUKATIVNI MATERIJAL.
ZA RAZLIKU OD OSTALIH MI VAM PRUŽAMO DA POGLEDATE SVAKI RAD, NJEGOV
SADRŽAJ I PRVE TRI STRANE TAKO DA MOŽETE TAČNO DA ODABERETE ONO ŠTO VAM U
POTPUNOSTI ODGOVARA. U BAZI SE NALAZE SEMINARSKI, DIPLOMSKI I
MATURSKI TEKSTOVI KOJE MOŽETE SKINUTI I UZ NJIHOVU POMOĆ NAPRAVITI
JEDINSTVEN I UNIKATAN RAD. AKO U BAZI NE NAĐETE RAD KOJI VAM JE POTREBAN, U
SVAKOM MOMENTU MOŽETE NARUČITI TEKST NA LINKU POMOĆ PRI IZRADI
TEKSTOVA I POMOĆNE LITERATURE.
3