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undergraduate thesis
Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske
2024. urn:nbn:hr:132:204759
Božić, Jelena
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Božić, J. (2024). Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:204759

Božić, Jelena. "Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:204759

Božić, Jelena. "Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:204759

Božić, J. (2024). 'Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:204759

Božić J. Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:204759

J. Božić, "Uloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:204759

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Metadata
TitleUloga poreza na dodanu vrijednost u poreznom sustavu Republike Hrvatske
Title (english)The role of Value Added Tax in the tax system of the Republic of Croatia
AuthorJelena Božić
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 country2024-07-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dodanu vrijednost (PDV) predstavlja vrstu općeg poreza na promet dobara i usluga. Dakle, to je svojevrsni oblik poreza na promet. Realizacija ovog poreznog oblika podijeljena je na parcijalna plaćanja koja se obavljaju na osnovu dodane vrijednosti u svakoj fazi proizvodnje i distribucije. Republika Hrvatska ovaj porezni oblik uvela je 1995. g. u svoj porezni sustav, a primarno je reguliran Zakonom o porezu na dodanu vrijednost i podredno drugim normativnim aktima. Ovaj porez se obračunava po stopi koja ne snazi u vrijeme događaja koji se oporezuje, s tim da se u posebnim situacijama može obračunati po onoj stopi koja je aktualna u vrijeme kada je nastala obveza za obračunavanjem PDV-a. Plaća se po poreznoj stopi od 25%, no može se odrediti niža stopa. Zakon je predvidio porezna oslobođenja za određene kategorije proizvoda i usluga, kao i pravo da se odbije pretporez pod određenim uvjetima.
Abstract (english)
Value added tax (VAT) is a type of the general tax on the turnover of goods and services. So, it is a kind of sales tax. The implementation of this tax form is divided into partial payments that are made on the basis of added value at each stage of production and distribution. The Republic of Croatia introduced this tax form into its tax system in 1995, and it is primarily regulated by the Value Added Tax Act and secondarily by other normative acts. This tax is calculated at the rate that is not in force at the time of the taxable event, with the fact that in special situations it can be calculated at the rate that is current at the time when the obligation to calculate VAT is sent. It is paid at a tax rate of 25%, but a lower rate can be set. The law provided for tax exemptions for certain categories of products and services, as well as the right to deduct input tax under certain conditions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:204759
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (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 on2024-12-03 15:51:44