prikaz prve stranice dokumenta Provedba postupka fiskalizacije u razdoblju 2013.-2022.
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undergraduate thesis
Provedba postupka fiskalizacije u razdoblju 2013.-2022.
Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Požega, 2024. urn:nbn:hr:277:253747
Galović, Vanesa
Josip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega

Institutional repository: FTRR Repository

Cite this document

Galović, V. (2024). Provedba postupka fiskalizacije u razdoblju 2013.-2022. (Undergraduate thesis). Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:277:253747

Galović, Vanesa. "Provedba postupka fiskalizacije u razdoblju 2013.-2022.." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. https://urn.nsk.hr/urn:nbn:hr:277:253747

Galović, Vanesa. "Provedba postupka fiskalizacije u razdoblju 2013.-2022.." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, 2024. https://urn.nsk.hr/urn:nbn:hr:277:253747

Galović, V. (2024). 'Provedba postupka fiskalizacije u razdoblju 2013.-2022.', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:277:253747

Galović V. Provedba postupka fiskalizacije u razdoblju 2013.-2022. [Undergraduate thesis]. Požega: Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega; 2024 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:277:253747

V. Galović, "Provedba postupka fiskalizacije u razdoblju 2013.-2022.", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Tourism and Rural Development in Pozega, Požega, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:277:253747

Metadata
TitleProvedba postupka fiskalizacije u razdoblju 2013.-2022.
Title (english)Implementation of The Fiscalization Process in The Period 2013-2022
AuthorVanesa Galović
MentorSvjetlana Letinić (mentor)
Committee memberMario Župan (predsjednik povjerenstva)
Committee memberSvjetlana Letinić (član povjerenstva)
Committee memberVerica Budimir (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Tourism and Rural Development in Pozega
Požega
Defense date and country2024-01-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Predmet rada je provedba postupka fiskalizacije u Republici Hrvatskoj. Cilj rada je istražiti važnosti i specifičnosti sustava fiskalizacije u prometu gotovinom u Hrvatskoj u desetogodišnjem razdoblju provedbe te prikazati i analizirati samu provedbu iste kroz desetogodišnje razdoblje. Fiskalizacija u prometu gotovinom predstavlja proces evidentiranja financijskih transakcija u stvarnom vremenu kako bi se osigurala transparentnost, sprječavala utaja poreza i poboljšala kontrola nad poslovanjem. U Hrvatskoj, fiskalizacija je uvedena s ciljem suzbijanja sive ekonomije i unapređenja poreznog sustava. Postupak fiskalizacije uključuje izdavanje fiskalnih računa te slanje podataka o tim računima u Poreznu upravu putem elektroničkog sustava. U susjednim zemljama; Bosni i Hercegovini, Srbiji i Sloveniji također se provodi fiskalizacija, ali se razlikuju tipovi fiskalizacije i načini slanja podataka poreznim tijelima. U praktičnom djelu rada analiziraju se podatci koje generira Porezna uprava i to za razdoblje 2013. – 2022.g. Temeljem provedene analize dostupnih podataka evidentirano je kako je sustav fiskalizacije, unatoč određenim nedostatcima, rezultirao pozitivnim učincima na gospodarska kretanja u Republici Hrvatskoj.
Abstract (english)
The subject of the paper is the implementation of the fiscalization process in the Republic of Croatia. The aim of the paper is to explore the importance and specifics of the fiscalization system in cash transactions in Croatia over a ten-year period of implementation, and to present and analyze the implementation itself over this decade. Fiscalization in cash transactions involves the real-time recording of financial transactions to ensure transparency, prevent tax evasion, and enhance control over business operations. In Croatia, fiscalization was introduced with the goal of combating the informal economy and improving the tax system. The fiscalization process includes issuing fiscal receipts and sending data about these receipts to the Tax Administration through an electronic system. In neighboring countries such as Bosnia and Herzegovina, Serbia, and Slovenia, fiscalization is also implemented, but the types of fiscalization and the methods of sending data to tax authorities differ. The practical part of the paper analyzes the data generated by the Tax Administration for the period 2013-2022. Based on the analysis of available data, it has been noted that despite certain shortcomings, the fiscalization system has resulted in positive effects on economic trends in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:277:253747
Study programmeTitle: Social Sciences - Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-01-29 13:24:04