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master's thesis
Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:138815
Bašić, Mateja
University of Zagreb
Faculty of Economics and Business

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Cite this document

Bašić, M. (2016). Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:138815

Bašić, Mateja. "Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:138815

Bašić, Mateja. "Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:138815

Bašić, M. (2016). 'Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:138815

Bašić M. Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:138815

M. Bašić, "Porez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:138815

Metadata
TitlePorez na dodanu vrijednost s osvrtom na oporezivanje usluga u turizmu
Title (english)Value added tax with regard to the taxation of services in tourism
AuthorMateja Bašić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija (predsjednik povjerenstva)
Committee memberMarko Primorac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2016-06-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dodanu vrijednost jedan je najraširenijih poreznih oblika. PDV-om se oporezuju različiti oblici dobara i usluga među kojima je i oporezivanje usluga u turizmu. Svrha ovog rada je analizirati specifičnosti oporezivanja PDV-om usluga u turizmu. Analizirat će se pojedine usluge u turizmu, a to se prije svega odnosi na usluge smještaja, usluge prehrane i pića te usluge putničkih agencija kroz koje će se i objasniti poseban postupak oporezivanja marže. Poseban osvrt bit će na rad turističkih zajednica u Republici Hrvatskoj te utjecaj PDV-a na njihovo poslovanje. Analizirat će se i zašto neke turističke zajednice jesu obveznici PDV-a, a druge nisu te će se na primjerima objasniti tko je obveznik PDV-a.
Abstract (english)
Value added tax is one of the most widespread forms of taxation. Different forms of goods and services are taxed by VAT, including the taxation of services in tourism. The purpose of this paper is to analyze the specifics of VAT taxation of services in tourism. This paper will analyze individual services in tourism, and it is primarily related to accommodation, food and beverage services and travel agencies. Travel agencies also have special procedure of margin taxation. A special emphasis will be on the work of tourist boards in the Republic of Croatia and the impact of VAT on their business. The work will lead to the conclusion why some tourist boards are VAT payers, and others are not.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:138815
Study programmeTitle: Business Economics
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 on2016-12-06 13:38:40