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undergraduate thesis
Uloga PDV-a u poreznom sustavu Republike Hrvatske
2024. urn:nbn:hr:132:776787
Špionjak, Iva
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Špionjak, I. (2024). Uloga PDV-a 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:132:776787

Špionjak, Iva. "Uloga PDV-a 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:132:776787

Špionjak, Iva. "Uloga PDV-a 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:132:776787

Špionjak, I. (2024). 'Uloga PDV-a 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:132:776787

Špionjak I. Uloga PDV-a 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:132:776787

I. Špionjak, "Uloga PDV-a 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:132:776787

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Metadata
TitleUloga PDV-a u poreznom sustavu Republike Hrvatske
Title (english)The role VAT in the tax system of the Republic of Croatia
AuthorIva Špionjak
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 country2024-10-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Uloga PDV-a u poreznom sustavu Republike Hrvatske istražuje važnost i utjecaj poreza na dodanu vrijednost (PDV) u nacionalnom poreznom okruženju. Ovaj rad analizira ključne aspekte PDV-a, uključujući njegovu definiciju, osnovne karakteristike i primjenu u Hrvatskoj. Kroz proučavanje zakonodavstva, politika i reformi vezanih uz PDV, istražuje se kako ovaj porezni oblik doprinosi ukupnoj fiskalnoj stabilnosti, potiče konkurentnost gospodarstva te osigurava pravednu raspodjelu poreznog tereta. Osim toga, naglašava se uloga PDV-a u suzbijanju sive ekonomije te njegova važnost kao izvora prihoda za nacionalni proračun. Kroz analizu primjera i studija slučaja, rad istražuje praktične učinke PDV-a na poslovanje i ekonomski razvoj Republike Hrvatske. S obzirom na kontekstualne izazove i buduće perspektive, zaključuje se da je PDV ključni element u funkcioniranju poreznog sustava Hrvatske te da njegova uloga ima duboke implikacije na širu ekonomsku i socijalnu dinamiku zemlje.
Abstract (english)
The role of VAT in the tax system of the Republic of Croatia examines the importance and impact of value added tax (VAT) in the national tax environment. This paper analyzes key aspects of VAT, including its definition, basic characteristics and application in Croatia. Through the study of legislation, policies and reforms related to VAT, it is investigated how this tax form contributes to the overall fiscal stability, promotes the competitiveness of the economy and ensures a fair distribution of the tax burden. In addition, the role of VAT in suppressing the gray economy and its importance as a source of revenue for the national budget is emphasized. Through the analysis of examples and case studies, the paper investigates the practical effects of VAT on the business and economic development of the Republic of Croatia. Considering the contextual challenges and future perspectives, it is concluded that VAT is a key element in the functioning of the tax system in Croatia and that its role has deep implications for the wider economic and social dynamics of the country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:776787
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 17:39:03