prikaz prve stranice dokumenta Oporezivanje dodane vrijednosti u Republici Hrvatskoj
Access restricted to students and staff of home institution
undergraduate thesis
Oporezivanje dodane vrijednosti u Republici Hrvatskoj
2018. urn:nbn:hr:132:262637
Alešković, Katarina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Alešković, K. (2018). Oporezivanje dodane vrijednosti u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:262637

Alešković, Katarina. "Oporezivanje dodane vrijednosti u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:262637

Alešković, Katarina. "Oporezivanje dodane vrijednosti u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:262637

Alešković, K. (2018). 'Oporezivanje dodane vrijednosti u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:262637

Alešković K. Oporezivanje dodane vrijednosti u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:132:262637

K. Alešković, "Oporezivanje dodane vrijednosti u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:262637

Please login to the repository to save this object to your list.
Metadata
TitleOporezivanje dodane vrijednosti u Republici Hrvatskoj
Title (english)Taxation of added value in the Republik of Croatia
AuthorKatarina Alešković
MentorEmina Jerković (mentor)
Committee memberVišnja Lachner (predsjednik povjerenstva)
Committee memberBiljana Činčurak Erceg (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 country2018-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dodanu vrijednost u Republici Hrvatskoj predstavlja opterećenje koje zahvaća samo krajnje potrošače odnosno građane koji su ga dužni platiti, a dobro su nam poznate njegove stope koje iznose 25%, 13% i 5%. Trenutno se u društvu vode polemike trebaju li se stope poreza na dodanu vrijednost smanjiti kako bi se rasteretili krajnji potrošači koji ga u krajnjoj liniji i plaćaju. Veću stopu poreza na dodanu vrijednost ima samo Mađarska koja iznosi 27% te među stopu koja iznosi 18%. Treba napomenuti da Švedska i Danska imaju istu stopu poreza na dodanu vrijednost kao i Republika Hrvatska. Sve ostale zemlje imaju manju stopu poreza na dodanu vrijednost nego je to u Republici Hrvatskoj, tako recimo među najnižim stopama poreza na dodanu vrijednost imaju Cipar i Malta koje iznose 18%, a najnižu stopu ima Luksemburg koja iznosi samo 15%. Prosječna stopa poreza na dodanu vrijednost u Europskoj uniji iznosi 21,5%. Iako se čini da je stopa poreza na dodanu vrijednost u Republici Hrvatskoj visoka gledajući druge europske zemlje može se uočiti da neke imaju jednak, a neke čak i viši porez nego je to u Republici Hrvatskoj, ali također velika većina tih zemalja ima daleko veće prosječne plaće nego državljani Republike Hrvatske.
Abstract (english)
A value-added tax in the Republic of Croatia is a burden that affects only the ultimate consumers or citizens who are obliged to pay it, and we are all well aware for its rates of 25%, 13% and 5%. At present, there is a controversy in the society should the rate of value-added tax be reduced in order to undermine the ultimate consumers who ultimately pay for it. The higher rate of a value-added tax has only Hungary, which amounts to 27% of this value and reduced tax of 18%. It should be noted that Sweden and Denmark have the same rate of value-added tax as the Republic of Croatia. All other countries have a lower value-added tax rate than in the Republic of Croatia. For example, Cyprus and Malta have 18% and the lowest value-added tax rate has Luxembourg of only 15%. The average rate of value-added tax in the European Union is 21.5%. Although the value-added tax rate in the Republic of Croatia seems to be high, comparing other European countries it can be seen that some have the same, and some even higher tax than it is in the Republic of Croatia, but also the vast majority of these countries have far higher salaries than the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:262637
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 on2019-02-06 08:58:16