prikaz prve stranice dokumenta Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke
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master's thesis
Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:093209
Hrnjkaš, Andrija
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Hrnjkaš, A. (2018). Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke (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:145:093209

Hrnjkaš, Andrija. "Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:093209

Hrnjkaš, Andrija. "Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:093209

Hrnjkaš, A. (2018). 'Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 July 2024, https://urn.nsk.hr/urn:nbn:hr:145:093209

Hrnjkaš A. Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 July 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:093209

A. Hrnjkaš, "Komparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:093209

Metadata
TitleKomparacija poreza na dodanu vrijednost Republike Hrvatske i Savezne Republike Njemačke
Title (english)COMPARISON OF THE VALUE ADDED TAX OF THE REPUBLIC OF CROATIA AND THE FEDERAL REPUBLIC OF GERMANY
AuthorAndrija Hrnjkaš
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJosip Mesarić (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-03-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav je nezaobilazna činjenica današnjice, na koju se veliki broj autora osvrće i pokušava približiti stvarno stanje, ali i konceptualnu, za neke pomalo apstraktnu, viziju sustava koji se temelji na solidarnosti i preraspodjeli bogatstva kao sredstva za osiguravanje opstanka, pa i bogaćenje života svih članova društva. PDV se, kao relativno mlad dio tog sustava, pokazao kao jedna od važnijih komponenti, kako u Republici Hrvatskoj, tako i u Saveznoj Republici Njemačkoj i šire. Njegova konstantnost u pružanju prihoda javnom sektoru, unatoč brojnim promjenama u njegovoj strukturi, je ključni razlog pisanja ovakvog rada. Cilj je prikazati koliku važnost PDV zapravo ima u poreznom sustavu. Zbog toga se kreće od teorijskih osnova koje obuhvaćaju objašnjenja za pojmove poput porezne osnovice, regresivnog učinka, porezne stope i harmonizacije poreza. Teorijskim osnovama se dodaju određene metode analize koje pokazuju razinu signifikantnosti PDV-a, njegovo kretanje u usporedbi s BDP-om, te jaz između potencijalnog i realno prikupljenog prihoda od PDV-a. Rad bi mogao biti podloga za daljnje razmatranje poreza na dodanu vrijednost te drugih dijelova poreznog sustava Republike Hrvatske i Savezne Republike Njemačke, jer je usporedba ukupno prikupljenih prihoda od poreza i BDP-a ukazala na zbivanja u gospodarstvu koja nisu objašnjena promjenama poreznih stopa i prikupljanjem PDV-a.
Abstract (english)
The tax system is an unavoidable fact of the present day, to which a large number of authors are concerned and try to illuminate the actual situation as well as a conceptual, somewhat abstract view of a system based on solidarity and the redistribution of wealth as a means of securing survival and the enrichment of all members of society . VAT as a relatively young part of that system has proved to be one of the most important components, both in Croatia and Germany and beyond. Its steadfastness in providing public sector revenue despite the many changes in its structure is the key reason for writing this paper. The goal is to show the importance of VAT is in the tax system. It is therefore based on a theoretical base that includes explanations for terms such as tax base, regressive effect, tax rates and tax harmonization. Additionally, specific methods of analysis show the level of VAT significance, its trend compared to GDP, and the VAT Gap. This work could be the basis for further contemplations of VAT and other parts of the tax system of the Republic of Croatia and Germany, as the comparison of the tax to GDP ratio points to some developments in the economy that were not explained by changes in tax rates and collection of VAT.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:093209
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 on2018-03-29 11:53:16