prikaz prve stranice dokumenta Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva
Access restricted to students and staff of home institution
master's thesis
Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2017. urn:nbn:hr:145:434441
Perić, Ivana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Perić, I. (2017). Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:434441

Perić, Ivana. "Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:434441

Perić, Ivana. "Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:434441

Perić, I. (2017). 'Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:434441

Perić I. Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:145:434441

I. Perić, "Analiza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:434441

Metadata
TitleAnaliza utjecaja poreza na dodanu vrijednost na razvitak gospodarstva
Title (english)ANALYSIS OF THE IMPACT OF TAX ON THE VALUE ADDED TO THE DEVELOPMENT OF THE ECONOMY
AuthorIvana Perić
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberHelena Štimac (član povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Zakon o porezu na dodanu vrijednost uveden je u porezni sustav Republike Hrvatske 1995. godine, a u primjeni se nalazi od 01. siječnja 1998. godine. Tijekom vremena u Republici Hrvatskoj provedeno je nekoliko poreznih reformi koje su uključivale izmjene i dopune Zakona o porezu na dodanu vrijednost. Zakonom o porezu na dodanu vrijednost uređuje se promet dobara i isporuka usluga u Republici Hrvatskoj, promet dobara i usluga prema trećim zemljama, te promet dobara i usluga prema ostalim članicama Europske unije. Sastavni dijelovi zakona propisuju odredbe kojima se uređuje područje primjene Zakona o porezu na dodanu vrijednost, određen je predmet oporezivanja, mjesto oporezivanja, Zakonom se definira porezna osnovica, određene su stope Poreza na dodanu vrijednost i iznimke od obveze oporezivanja. Pravilnikom poreza na dodanu vrijednost detaljnije se uređuje područje primjene Zakona o porezu na dodanu vrijednost. Ulaskom u Europsku uniju Republika Hrvatska je postala obvezna primjenjivati i odredbe Direktive Vijeća 2006/112/EZ od 15. ožujka 2011. godine. Direktiva Vijeća po pravnoj snazi se nalazi iznad Zakona o porezu na dodanu vrijednost Republike Hrvatske što znači da se u Zakonu o porezu na dodanu vrijednost ne mogu pronaći odredbe koje nisu usklađene s navedenom direktivom, tj. da su odredbe zakona u suprotnosti s odredbama Direktive. Porezni obveznici koji imaju sjedište u nekoj od država članica Europske unije dužni su također primjenjivati odredbe propisane Direktivom. Uvođenje Poreza na dodanu vrijednost uvedena je jedna jedinstvena stopa od 22 posto kojom se oporezuje sav promet dobara i usluga u konačnoj potrošnji. Taj oblik ima izraženi oblik regresivnosti, tj. porez plaćaju svi krajnji potrošači po jednakoj stopi. Stoga se Porez na dodanu vrijednost često smatra nepravednim.
Abstract (english)
The Value Added Tax Act was introduced in the Republic of Croatia's tax system in 1995, and has been in effect since January 1, 1998. Over time, several tax reforms were implemented in the Republic of Croatia, including amendments to the Value Added Tax Act. The Value Added Tax Act regulates the turnover of goods and services in the Republic of Croatia, goods and services to third countries, and goods and services trade to other EU Member States. The constituent parts of the law prescribe the provisions governing the scope of application of the Value Added Tax Act, the subject of taxation, the place of taxation, the Law defines the tax base, the rates of value added tax and exemptions from the tax liability. The value added tax rule regulates the scope of application of the Value Added Tax Act in more detail. By joining the European Union, the Republic of Croatia has become mandatory to apply the provisions of Council Directive 2006/112 / EC of 15 March 2011. The Council's legal framework is above the Law on Value Added Tax of the Republic of Croatia, meaning that the Law on Value Added Tax cannot find provisions that are not in conformity with the said directive, namely that the provisions of the law are in contravention of the provisions of the Directive. Taxpayers domiciled in a Member State of the European Union are also obliged to apply the provisions laid down in the Directive. The introduction of Value Added Tax introduced a single rate of 22 percent taxing all the turnover of goods and services in final consumption. This form has a pronounced form of progressivity, if the tax is paid by all end consumers at the same rate. Value added tax is therefore often considered to be unfair.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:434441
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-10-25 07:57:48