prikaz prve stranice dokumenta Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske
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master's thesis
Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske
2019. urn:nbn:hr:132:351091
Opačić, Tamara
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Opačić, T. (2019). Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:351091

Opačić, Tamara. "Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:351091

Opačić, Tamara. "Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:351091

Opačić, T. (2019). 'Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 01 April 2023, https://urn.nsk.hr/urn:nbn:hr:132:351091

Opačić T. Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2023 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:132:351091

T. Opačić, "Uloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:351091

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Metadata
TitleUloga poreza na dodanu vrijednost u fiskalnom sustavu Republike Hrvatske
Title (english)The rote of value added taxi in the fiscal system of the Republic of Croatia
AuthorTamara Opačić
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberDubravka Klasiček (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 country2019-02-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dodanu vrijednost jest suvremeni način oporezivanja potrošnje. On je neto – svefazni porez koji se obračunava za svaku fazu proizvodno – prodajnog ciklusa, ali samo za iznos dodane vrijednosti. Njegove temeljne karakteristike su izostanak kumulativnog učinka, otežano izbjegavanje plaćanja poreza, neutralnost poreza na dodanu vrijednost u poduzetničkom području. Prednost poreza na dodanu vrijednost jest ta što je on jedan od najizdašnijih poreza, to jest izdašan prihod proračuna. Uz njegove brojne prednosti nameću se i nedostatci koji se ogledaju u regresivnom učinku PDV-a, velikoj složenosti propisa kojima je sustav PDV-a uređen, povećavanju rada i troškova tvrtki i pravnih osoba koje u ime države prikupljaju porez na dodanu vrijednost. Predmet istraživanja rada je prvenstveno odrediti sam pojam i temeljne karakteristike poreza na dodanu vrijednost, istražiti povijesni kontekst PDV-a, navesti temeljne sastavnice, njih analizirati ( predmet oporezivanja, stope i dr.). Nadalje odrediti učinke PDV-a i njegov stupanj efikasnosti. Metode istraživanja su: metoda deskripcije, jednostavno navođenje činjenica, opisivanje, metoda analize i sinteze, te komparacije to jest uspoređivanje. Zaključno određuju se učinci koji porez na dodanu vrijednost ima na cjelokupni fiskalni sustav Republike Hrvatske.
Abstract (english)
Value Added Tax is a modern way of taxing consumption. It is a net - surplus tax that is calculated for each phase of the production and sales cycle, but only for the value added value. Its fundamental features are the absence of cumulative effect, the avoidance of tax evasion, the neutrality of value added tax in the business area. The advantage of the value added tax is that it is one of the most profitable taxes, that is, generous revenue from the budget. In addition to its numerous advantages are the deficiencies that are reflected in the regressive VAT effect, the great complexity of regulations regulated by the VAT system, the increase in the work and costs of companies and legal entities collecting value added tax on behalf of the state. The subject of the research work is to determine the very concept and the basic characteristics of the value added tax, to explore the historical context of VAT, to list the fundamental components, to analyze them (subject of taxation, rates etc.). Further determine the effects of VAT and its efficiency. Research methods are: description method, simple fact-finding, description, methods of analysis and synthesis, and comparisons, that is, comparison. Finally, the effects of the value added tax on the entire fiscal system of the Republic of Croatia are determined.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:351091
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 on2020-02-12 10:03:33