prikaz prve stranice dokumenta Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine
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master's thesis
Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:158868
Doko, Antea
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Doko, A. (2021). Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:158868

Doko, Antea. "Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:158868

Doko, Antea. "Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:158868

Doko, A. (2021). 'Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:158868

Doko A. Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:158868

A. Doko, "Utjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:158868

Metadata
TitleUtjecaj poreza na dodanu vrijednost i trošarina na pograničnu trgovinu Republike Hrvatske i Bosne i Hercegovine
Title (english)THE IMPACT OF VALUE ADDED TAX AND EXCISE DUTY ON BORDER TRADE OF THE REPUBLIC OF CROATIA AND BOSNIA AND HERZEGOVINA
AuthorAntea Doko
MentorNika Šimurina (mentor)
Committee memberMaja Mihelja Žaja (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2021-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Predmet istraživanja ovog diplomskog rada su odlasci u prekograničnu kupovinu u Bosnu i Hercegovinu koji predstavljaju učestalu pojavu kako na pograničnom području, tako i u unutarnjim dijelovima Republike Hrvatske.Velike razlike u poreznom sustavu, odnosnom u indirektnim porezima između ove dvije susjedne zemlje rezultat su ulaska Republike Hrvatske u Europsku uniju i procesa harmonizacije indirektnih poreza na cjelovitom teritoriju Europske unije, a Bosna i Hercegovina, iako je potpisala Sporazum o stabilizaciji i pridruživanju, proces harmonizacije provodi mnogo sporije i nije obvezna u potpunosti poštovati pravila Europske unije. Cilj rada je analizirati i usporediti porez na dodanu vrijednost i trošarine Republike Hrvatske i Bosne i Hercegovine te istražiti jesu li i u kojoj mjeri, razlike u porezu na dodanu vrijednost i trošarinama glavni motiv za odlazak u kupovinu u Bosnu i Hercegovinu.
Abstract (english)
The subject of research of this thesis are trips to cross-border shopping in Bosnia and Herzegovina, which are a frequent occurrence both in the border area and in the interior of the Republic of Croatia.Large differences in the tax system, ie in indirect taxes between these two neighboring countries are the result of the accession of the Republic of Croatia to the European Union and the process of harmonization of indirect taxes in the entire territory of the European Union. Bosnia and Herzegovina, although it has signed The Stabilisation and Association Agreement, is implementing tax harmonization more slowly and is not obliged to fully comply with EU rules. The aim of this paper is to analyze and compare the value added tax and excise duties of the Republic of Croatia and Bosnia and Herzegovina and to investigate whether and to what extent, differences in value added tax and excise duties are the main motive for shopping in Bosnia and Herzegovina.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:158868
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2021-09-30 07:58:20