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master's thesis
RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2023. urn:nbn:hr:145:944987
Sirovica, Luka
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

Sirovica, L. (2023). RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad (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:145:944987

Sirovica, Luka. "RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:944987

Sirovica, Luka. "RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:944987

Sirovica, L. (2023). 'RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:944987

Sirovica L. RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:145:944987

L. Sirovica, "RAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:944987

Metadata
TitleRAČUNOVODSTVENO I FINANCIJSKO VREDNOVANJE POREZA NA DODANU VRIJEDNOST : Diplomski rad
Title (english)ACCOUNTING AND FINANCIAL VALUATION OF VALUE ADDED TAX : Graduate paper
AuthorLuka Sirovica
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberDražen Ćućić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2023-09-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovom diplomskom radu će se analizirati računovodstveno i financijsko vrednovanje poreza na dodanu vrijednost tako što će se opisati pojmnovno određenje i zakonske stavke vezane za porez na dodanu vrijednost te načine knjiženja. Porez na dodanu vrijednost obuhvaća širi raspon oporezivih transakcija u usporedbi s ostatkom oblika poreza na promet. Na ovaj način, sustav PDV-a osigurava uravnotežen pristup oporezivanju te omogućuje učinkovito prikupljanje poreznih prihoda uz manje opterećenje za porezne obveznike u procesu proizvodnje i trgovine. Zakonom poreza na dodanu vrijednost i Pravilnikom poreza na dodanu vrijednost regulirano je oporezivanje prometa i usluga putem poreza na dodanu vrijednost. Porez na dodanu vrijednost predstavlja porez koji je obračunavan i plaćen tijekom svih faza proizvodnje i prometa te se smatra porezom potrošnje. Svaki poduzetnik u sustavu PDV-a plaća porez isključivo na segment vrijednosti koji je dodan unutar faze proizvodnje i prometa. Porez na dodanu vrijednost se smatra neutralnom vrstom poreza, jer ga porezni obveznik ne percipira kao trošak ako je nastao unutar ulaznih računa. U potrošnom modelu PDV-a, svi porezni obveznici izračunavaju svoje porezne osnovice i obračunavaju porezne obveze. Prilikom toga, porezni obveznik može odbiti plaćeni PDV na ulaznim računima koji je prethodno podmiren u obliku pretporeza unutar ranijih faza. Izlazni računi generiraju obvezu za PDV budući da nastaju kao posljedica prodaje proizvoda ili usluga poreznih obveznika.
Abstract (english)
In this graduate paper, the accounting and financial valuation of value added tax will be analyzed by describing the conceptual definition and legal items related to value added tax and the accounting process. Value added tax covers a wider range of taxable transactions compared to other forms of sales tax. In this way, the VAT system ensures a balanced approach to taxation and enables efficient collection of tax revenues with less burden on taxpayers in the production and trade process. The value added tax act and the value added tax regulation regulate the taxation of traffic and services through value added tax. Value added tax is a tax that is calculated and paid during all stages of production and turnover, and is considered a consumption tax. Every entrepreneur in the VAT system pays tax exclusively on the value segment that is added during the production and turnover phase. Value added tax is considered a neutral type of tax because the taxpayer does not perceive it as an expense if it is incurred within the purchase invoice. In the consumption model of VAT, all taxpayers calculate their tax bases and calculate tax liabilities. In doing so, the taxpayer can deduct the paid VAT on input invoices that was previously settled in the form of input tax within the earlier stages. Sales invoices generate a VAT liability since they arise as a result of the sale of products or services by taxpayers.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:944987
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar/magistra ekonomije (sveučilišni magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-12-11 18:02:44