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master's thesis
Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji
2020. urn:nbn:hr:132:763797
Grlić-Radman, Marta
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Grlić Radman, M. (2020). Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:763797

Grlić Radman, Marta. "Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:763797

Grlić Radman, Marta. "Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:763797

Grlić Radman, M. (2020). 'Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 14 March 2023, https://urn.nsk.hr/urn:nbn:hr:132:763797

Grlić Radman M. Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2023 March 14] Available at: https://urn.nsk.hr/urn:nbn:hr:132:763797

M. Grlić Radman, "Porez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:763797

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Metadata
TitlePorez na dodanu vrijednost nakon pristupanja Republike Hrvatske Europskoj uniji
Title (english)Value Added Tax After Accession of the Republic of Croatia to the European Union
AuthorMarta Grlić-Radman
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2020-07-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Predmet diplomskog rada je analiza poreza na dodanu vrijednost nakon ulaska Republike Hrvatske u Europsku Uniju. U uvodnom dijelu daje se kratak prikaz o poreznim davanjima općenito, njihovom razvoju kroz povijest te se navode načela i ciljevi oporezivanja. U nastavku opisuje se pojam poreza na dodanu vrijednosti, navode se njegovi nedostaci i prednosti u odnosu na druge oblike oporezivanja te se objašnjava razvoj poreza na dodanu vrijednost u Republici Hrvatskoj. Nadalje, u posebnom poglavlju govori se o velikim promjenama koje su nastupile u sustavu poreza na dodanu vrijednost nakon što je Republika Hrvatska postala članicom Europske Unije i njihovom utjecaju na poreznog obveznika, predmet oporezivanja, mjesto oporezivanja, porezna stopa, porezna osnovica, porezno oslobođenje te prava i obveze poreznih obveznika koji su objašnjeni u ovom radu. U završnom poglavlju se nalaze prava i obveze poreznih obveznika. Rad završava zaključnim razmatranjem.
Abstract (english)
The subject of the thesis is the analysis of value added tax after the accession of the Republic of Croatia to the European Union. The introductory part gives a brief overview of tax benefits in general, their development through history and states the principles and objectives of taxation. The concept of value added tax is described below, its disadvantages and advantages in relation to other forms of taxation are stated, and the development of value added tax in the Republic of Croatia is explained. Furthermore, a special chapter discusses the major changes that have occurred in the value added tax system after the Republic of Croatia became a member of the European Union and their impact on the taxpayer, subject of taxation, place of taxation, tax rate, tax base, tax exemption and the rights and obligations of taxpayers explained in this paper. The final chapter contains the rights and obligations of taxpayers. The paper ends with a concluding consideration.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:763797
Study programmeTitle: Law
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra prava (magistar/magistra prava)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2021-04-06 16:27:10