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undergraduate thesis
POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI
Završni rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2022. urn:nbn:hr:145:205819
Čerina, Martina
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

Čerina, M. (2022). POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:205819

Čerina, Martina. "POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:205819

Čerina, Martina. "POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2022. https://urn.nsk.hr/urn:nbn:hr:145:205819

Čerina, M. (2022). 'POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:205819

Čerina M. POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2022 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:205819

M. Čerina, "POREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:145:205819

Metadata
TitlePOREZ NA DODANU VRIJEDNOST - ANALIZA, FINANCIJSKA ULOGA I OSTALI UČINCI : Završni rad
Title (english)VALUE ADDED TAX – ANALYSIS, FINANCIAL ROLE AND OTHER EFFECTS : Final paper
AuthorMartina Čerina
MentorDomagoj Karačić (mentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2022-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U današnje se vrijeme mnoge moderne države nazivaju poreznim državama. Ukoliko se promotre prihodi proračuna jasno je zbog čega je to tako. Porezi su jedan od najvažnijih instrumenata prikupljanja javnih prihoda te osnova punjenja državnog proračuna. Porez na dodanu vrijednost relativno je nova vrsta poreza. Iako se prvotno pojavio još u dalekoj prošlosti, nakon 1. svjetskog rata raste njegova popularnost. Nastao kao izvor financiranja štete prouzročene ratom, porez na dodanu vrijednost transformirao se u jedan od, ako ne i najvažniji porezni oblik većine modernih država. Porez na dodanu vrijednost u današnjem se obliku u Republici Hrvatskoj koristi od 1998. godine. Ulaskom Hrvatske u Europsku uniju dodatno se modernizirao te prilagodio ostalim državama članicama. PDV je jedan od najvažnijih poreznih oblika u Hrvatskoj te je značajan čimbenik proračunskog prihoda i BDP-a. U ovom radu analizira se važnost poreza na dodanu vrijednost u Republici Hrvatskoj, utjecaj istih na proračun te promjene koje su nastupile ulaskom Hrvatske u Europsku uniju.
Abstract (english)
Nowadays, many modern states are called tax states. If the budget revenues are considered, it is clear why. Taxes are one of the most important instruments of public revenue collection and the basis of filling the state budget. Value added tax is a relatively new type of tax. Although it originally appeared in the distant past, its popularity grew after the First World War. Originating as a source of financing the damage caused by war, the value added tax has transformed into one of, if not the most important form of taxation in most modern states. Value added tax in its current form has been used in the Republic of Croatia since 1998. With Croatia's entry into the European Union, it was further modernized and adapted to other member states. VAT is one of the most important forms of taxation in Croatia and is a significant factor in budget revenue and GDP. This paper analyzes the importance of value added tax in the Republic of Croatia, its impact on the budget, and the changes that occurred when Croatia joined the European Union
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:205819
Study programmeTitle: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2023-04-14 12:06:42