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master's thesis
OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“
završni rad
Split: University of Split, Faculty of economics Split, 2022. urn:nbn:hr:124:371281
Anđelić, Ana
University of Split
Faculty of economics Split

Institutional repository: REFST

Cite this document

Anđelić, A. (2022). OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:371281

Anđelić, Ana. "OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:371281

Anđelić, Ana. "OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:371281

Anđelić, A. (2022). 'OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 07 October 2024, https://urn.nsk.hr/urn:nbn:hr:124:371281

Anđelić A. OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2024 October 07] Available at: https://urn.nsk.hr/urn:nbn:hr:124:371281

A. Anđelić, "OPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:371281

Metadata
TitleOPOREZIVANJE TURISTIČKIH AGENCIJA NA PRIMJERU PODUZEĆA „MARUNUŠA J.D.O.O.“ : završni rad
AuthorAna Anđelić
MentorPaško Burnać (mentor)
MBZ: 315985
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Sve popularnija aktivnost većine ljudi u razvijenom svijetu te je jedan od glavnih izvora prihoda u mnogim državama je turizam, a u mnogim odredištima upravo je turizam najvažnija gospodarska grana. Tijekom posljednjih nekoliko godina sfera s velikim brojem promjena kada je u pitanju oporezivanje je svakako turizam, posebno u pripremnom razdoblju za pristupanje u EU te na kraju i pristupom u EU. U to vrijeme uveden je poseban postupak oporezivanja marže za turističke agencije i organizatore putovanja. Mnoge turističke agencije imaju problem pri odabiru relevantne stope za primijenu, odlučuju se na odabir veće stope PDV-a, zbog straha od prekršaja. Cilj ovog rada je ukazivanje i objašnjavanje važnosti turističkih agencija, kako potiču razvoj, pregled pružanja usluga i na koji način se događa oporezivanje. Prikazan je primjer oporezivanja kroz slučaj mlade agencije „Marunuša“ pokrenuta sredstvima EU fondova kao društveno poduzeće.
Abstract (english)
The increasingly popular activity of most people in the developed world and is one of the main sources of income in many countries is tourism, and in many destinations it is tourism that is the most important industry. Over the last few years, the sphere with a large number of changes when it comes to taxation is certainly tourism, especially in the preparatory period for accession to the EU and finally by access to the EU. At that time, a special margin taxation procedure was introduced for travel agencies and tour operators. Many travel agencies have a problem in choosing the relevant rate for application, they decide to choose a higher VAT rate, for fear of violations. The aim of this paper is to point out and explain the importance of travel agencies, how they encourage development, an overview of the provision of services and how taxation occurs. An example of taxation through the case of the young agency "Marunuša" initiated by EU funds as a social enterprise is presented.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:371281
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Project management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-20 10:40:58