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undergraduate thesis
Fiskalni učinci oporezivanja dodane vrijednosti
2020. urn:nbn:hr:132:709336
Piljuzan, Sara
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

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Piljuzan, S. (2020). Fiskalni učinci oporezivanja dodane vrijednosti (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:709336

Piljuzan, Sara. "Fiskalni učinci oporezivanja dodane vrijednosti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:709336

Piljuzan, Sara. "Fiskalni učinci oporezivanja dodane vrijednosti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:709336

Piljuzan, S. (2020). 'Fiskalni učinci oporezivanja dodane vrijednosti', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:709336

Piljuzan S. Fiskalni učinci oporezivanja dodane vrijednosti [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:709336

S. Piljuzan, "Fiskalni učinci oporezivanja dodane vrijednosti", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:709336

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Metadata
TitleFiskalni učinci oporezivanja dodane vrijednosti
Title (english)Fiscal effect of value added tax
AuthorSara Piljuzan
MentorEmina Jerković (mentor)
Committee memberEmina Jerković (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dodanu vrijednost najizdašniji je javni prihod u suvremenim državama. Prikazan je kroz njegovo pojmovno određenje i oblike. Dodana se vrijednost može definirati kao razlika između vrijednosti prodaje proizvedenih dobara i usluga te vrijednosti kupovina inputa kojima su ta dobra i usluge proizvedeni. Porez na dodanu vrijednost Europske unije (PDV EU) obuhvaća potrošnju robe i usluga te je obvezan za države članice Europske unije. Ključno pitanje PDV-a EU-a pita se gdje dolazi do opskrbe i potrošnje čime se određuje koja će država članica naplatiti PDV i koja će se stopa PDV-a naplatiti. Nacionalno zakonodavstvo svake države članice o PDV-u mora biti u skladu s odredbama prava EU-a o PDV-u za koje je potrebna minimalna standardna stopa od 15 %, a jedna ili dvije snižene stope ne biti ispod 5 %. Pdv čini neto sfazni porez na promet koji se obračunava u svakoj fazi proizvodnje- prodajnog ciklusa, ali samo na iznos dodane vrijednosti koja je stvorena u toj fazi. Temeljna pretpostavka oporezivanja PDV-om predstavlja ispostavljanje računa. Obilježja hrvatskog PDV-a su kreditna metoda, metoda odredišta i potrošni tip.
Abstract (english)
Value added tax is the most prominent public income in modern countries. It is presented through its conceptual determination and forms. Added value can be defined as the difference between the value of sales of manufactured goods and services and the value of purchases of the inputs to which those goods and services are produced. . The European Union value added tax (EU VAT) covers the consumption of goods and services and is mandatory for the Member States of the European Union. The key issue of EU VAT is the question of where supply and consumption occurs, which determines which Member State will charge VAT and what VAT rate will be charged. The national legislation of each Member State on VAT must comply with the provisions of EU VAT law requiring a minimum standard rate of 15 % and one or two reduced rates shall not be below 5 %. Vat constitutes a net phase sales tax that is calculated at each stage of the production-sales cycle, but only on the amount of value added that was created at that stage. The current presumption of VAT taxation is the discharge of invoices. The characteristics of Croatian VAT are credit metda, method of destination and consumable type.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:709336
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) 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 on2021-10-15 08:17:14