prikaz prve stranice dokumenta Posebni postupci oporezivanja
Access restricted to students and staff of home institution
master's thesis
Posebni postupci oporezivanja
2019. urn:nbn:hr:132:483524
Čavka Marčeta, Danijela
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Čavka Marčeta, D. (2019). Posebni postupci oporezivanja (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:483524

Čavka Marčeta, Danijela. "Posebni postupci oporezivanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:483524

Čavka Marčeta, Danijela. "Posebni postupci oporezivanja." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:483524

Čavka Marčeta, D. (2019). 'Posebni postupci oporezivanja', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 12 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:483524

Čavka Marčeta D. Posebni postupci oporezivanja [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 April 12] Available at: https://urn.nsk.hr/urn:nbn:hr:132:483524

D. Čavka Marčeta, "Posebni postupci oporezivanja", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:483524

Please login to the repository to save this object to your list.
Metadata
TitlePosebni postupci oporezivanja
Title (english)Special taxation procedures
AuthorDanijela Čavka Marčeta
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberPredrag Zima (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2019-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dodanu vrijednost predstavlja suvremeni oblik oporezivanja potrošnje. Ključno obilježje ovog poreza je da se oporezivanje provodi u svakoj fazi i to na način da se oporezuje samo dodana vrijednost. Najizdašniji je oblik poreza i čini najveću stavku u prihodima državnog proračuna. Zakon o porezu na dodanu vrijednost propisuje posebne postupke oporezivanja, što znači odstupanje od općeg pravila oporezivanja dodane vrijednosti. Cilj ovog rada je dati prikaz svih posebnih postupaka te pojasniti tko i pod kojim uvjetima može primjenjivati ove porezno prihvatljivije postupke. Bitno je napomenuti da primjena tih postupaka predstavlja mogućnost, a ne obvezu.
Abstract (english)
Value added tax is a modern form of consumption taxation. A key feature of this tax is that taxation is implemented at every stage in a way that only added value is taxed. It is the most generous form of tax and is the largest item in the state budget revenues. The Law on Value Added Tax prescribes special procedures for taxation, which is a departure from the general rule of value added taxation. The aim of this paper is to give an overview of all special procedures and to clarify who and under what conditions can apply these more taxable procedures. It is important to note that the application of these procedures is a possibility, not an obligation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:483524
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-07-09 14:36:38