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master's thesis
Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:596757
Zeko, Matea
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

Cite this document

Zeko, M. (2020). Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:596757

Zeko, Matea. "Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:596757

Zeko, Matea. "Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:596757

Zeko, M. (2020). 'Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 31 August 2024, https://urn.nsk.hr/urn:nbn:hr:148:596757

Zeko M. Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 August 31] Available at: https://urn.nsk.hr/urn:nbn:hr:148:596757

M. Zeko, "Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:596757

Metadata
TitleOporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost
Title (english)Value added tax in food and beverage activities sector
AuthorMatea Zeko
MentorDajana Barbić (mentor)
Committee memberNika Šimurina (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2020-09-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Glavni cilj diplomskog rada je prikazati važnost poreza na dodanu vrijednost i njegov utjecaj na turizam. U radu se pratiti povijesni razvoj poreza na dodanu vrijednost; razdoblje, prije nego što je Hrvatska pristupila Europskoj uniji pa sve do danas. Naglasak je na glavnim karakteristikama poreza na dodanu vrijednost te njegovoj važnosti i značenju za državni proračun. Fokus rada je također na samoj ugostiteljskoj djelatnosti i kategorizaciji ugostiteljskih objekata, s obzirom na činjenicu da ugostiteljska djelatnost ima veliko značenje za turizam, i predstavlja važnu granu gospodarstva Hrvatske. Prilikom provedbe analize, uspoređuju se stope poreza na dodanu vrijednost i rang koji zemlja zauzima prema kriteriju konkurentnosti u turizmu, cjenovne konkurentnosti i poslovnog okruženja. U zaključku je donesena konačna odluka o utjecaju porez na dodanu vrijednost na konkurentnost turizma.
Abstract (english)
The aim of this graduate thesis is to outline importance of value added tax and it's impact on tourism. The paper follows historical development value addded tax, in a period before Croatia joined European union untill today. There is an accent on main characteristics value added tax and it's importance and significance on state budget. The focus is put on food and beverage service activities sector and on categorization of hotels and restaurants, considering the fact that food and beverage service activities sector has a great impact on tourism and represents important economic branch in Croatia. During the analysis, we will compare rate of value added tax and rang which country takes according to competitiveness in tourism, price competition and business environment. At the end we will make a decision does value added tax affects on tourism competitiveness.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:596757
Study programmeTitle: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-09-17 12:38:57