| Sažetak | Porezi su prisilna davanja stanovništva i poduzeća drţavi za koja ne dobivaju nikakvu protu naknadnu, i porezi predstavljaju najvaţniji izvor prihoda drţave koje ona koristi za odreĊene socio-ekonomske ciljeve. U Hrvatskoj za 2021. godini prihodi od poreza su iznosili preko 50% ukupnih prihoda drţavnog proraĉuna. Taj prihod u RH ostvaren je kroz pluralan porez, to znaĉi da postoji više poreznih oblika (drţavni, ţupanijski, gradski ili općinski, zajedniĉki, porez na dobitke od igara na sreću). U Hrvatskoj tako imaju neizravni, i izravni porezi, od kojih je zbog pisanja ovog rada najzanimljiviji neizravni porez na dodanu vrijednost, tzv. PDV, a ostali oblici neizravnog poreza su trošarine i porez na promet nekretninama. Izravni oblici poreza su porez na dohodak, prirez porezu na dohodak te porez na dobit. Porez na dodanu vrijednost ili tzv. PDV, je svefazni porez na promet koji se obraĉunava u svakoj fazi proizvodno-prodajnog ciklusa za iznos dodane vrijednosti i prihod je drţavnog proraĉuna. Ova dodana vrijednost predstavlja onu vrijednost koju proizvoĊaĉ dodaje inputima prije nego ih prodaje kao proizvod ili uslugu. U Hrvatskoj tako imamo standardnu stopu PDV-a od 25% i sniţene stope, od kojih su stopa od 5% (kruh, mlijeko, lijekovi i sl.), te sniţena stopa od 13% koja se koristi u ugostiteljstvu. Što se tiĉe same ugostiteljska djelatnosti, u smislu Zakona o ugostiteljskoj djelatnosti, ona je pripremanje i usluţivanje jela, pića i napitaka i pruţanje usluga smještaja. Djelatnost smještaja i ugostiteljstva sastavni su dio turistiĉkog sustava, te taj kompleksni sustav turistiĉkih djelatnosti koje su meĊusobno povezane, kreira iznimnu gospodarsku aktivnost kojapridonosi nacionalnoj ekonomiji, kroz izravan doprinos, neizravan i putem induciranog doprinosa. Kako bi se omogućio što veći doprinos navedenog sustava, nije strano da vlade zemalja potiĉu razvoj turizma, koji kasnije kroz multiplikativne efekte rezultira velike pogodnosti, bilo da je rijeĉ o stvaranju novih radnih mjesta ili ubiranju drţavnih prihoda kroz porezni sustav. |
| Sažetak (engleski) | Taxes are forced contributions of the population and companies to the state for which they do not receive any subsequent compensation, and taxes represent the most important source of state income that she later uses for certain socio-economic goals. In Croatia, for 2021, tax revenues amounted to over 50% of the total revenues of the state budget. This income in the Republic of Croatia was achieved through a plural tax, which means that there are several tax forms (state, county, city or municipal, joint taxes, tax on winnings from lottery games and games with luck). In Croatia, they have both indirect and direct taxes, of which the most interesting for the purpose of writing this paper is the indirect tax on added value, the so called VAT, and other forms of indirect tax are excise duties and real estate sales tax. Direct forms of taxes are income tax, income tax surcharge and profit tax. Value added tax or the so called VAT is an all-stage sales tax that is calculated at each stage of the production-sales cycle for the amount of added value and is the revenue of the state budget. This added value represents the value that the producer adds to the inputs before selling them as a product or service. In Croatia, there is a standard VAT rate of 25% and reduced rates, of which there is a rate of 5% (bread, milk, medicines, etc.), and a reduced rate of 13% which is used in the catering industry or activity. As far as catering activities are concerned, in terms of the Act on Catering Activities, it is the preparation and serving of meals, drinks and beverages and the provision of accommodation services. Accommodation and hospitality activities are an integral part of the tourism system, and this complex system of interconnected tourism activities generates significant economic activity that contributes to the national economy, through direct contribution, indirect and through induced contribution. In order to enable the greatest possible contribution of the mentioned system, it is not uncommon for the governments of countries to encourage the development of tourism, which later results in great benefits through multiplier effects, whether it is the creation of new jobs or the collection of state revenues through the tax system. |
