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undergraduate thesis
Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti
2017. urn:nbn:hr:145:418896
Mak, Sara
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Mak, S. (2017). Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:418896

Mak, Sara. "Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:418896

Mak, Sara. "Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:418896

Mak, S. (2017). 'Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:418896

Mak S. Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:418896

S. Mak, "Porez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:418896

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Metadata
TitlePorez na dodanu vrijednost u Republici Hrvatskoj u odnosu na odabrane zemlje Europe - karakteristike i sličnosti
Title (english)VALUE ADDED TAX IN THE REPUBLIC OF CROATIA IN RELATION TO SELECTED EUROPEAN COUNTRIES - CHARACTERISTICS AND FIGURES
AuthorSara Mak
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJerko Glavaš (član povjerenstva)
Committee memberŽeljko Požega (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav doprinosi prikupljanju poreznih prihoda i njihovoj stabilizaciji pojedinih ciljeva, kao što su npr. poticaji zapošljavanja i slično. Porez na dodanu vrijednost je najvažniji i porezni oblik u Hrvatskoj. Tijekom nedavne gospodarske krize Republika Hrvatska je dva puta povisila standardnu stopu PDV-a i danas ima jednu od najviših stopa u Europskoj Uniji. Kad se govori o PDV-u, svakako je važno napomenuti uvođenje Zakona o fiskalizaciji, odnosno poboljšanje naplate PDV-a kod poslovanja s gotovinom, što će se i spomenuti na samome početku u radu. Bez obzira na poduzete mjere, Republika Hrvatska nije poboljšala efikasnost naplate PDV-a. Postavljeni ciljevi o funkcioniranju internog tržišta Europske unije koji se odnose na slobodno kretanje osoba, robe, usluga i kapitala nailaze na određene prepreke u obliku poreznih propisa unutar pojedinih zemalja Europske unije. Porezni sustav doprinosi prikupljanju poreznih prihoda,njihovoj redistribuciji i stabilizaciji pojedinih ciljeva, kao što su npr. poticaji zapošljavanja i sl. Upravo zbog toga porezni sustav mora biti što transparentniji i jednostavniji. Europska unija treba postati konkurentna, orijentirana na ekonomiju u svijetu, sposobna za razuman ekonomski rast s više radnih mjesta i boljim životnim standardom. Harmonizacija poreznog sustava unutar internog tržišta najbolje se očituje kod poreza na dodanu vrijednost. U radu se objašnjava porez na dodatnu vrijednost u pojedinim državama poput: Mađarske, Irske, ali i Švicarske kao primjer zemlje koja je u Europi, ali ne pripada Europskoj Uniji.
Abstract (english)
The tax system contributes to the collection of tax revenues and their stabilization of certain goals, such as employment incentives and the like. Value added tax is the most important and taxable form in Croatia. During the recent economic crisis, the Republic of Croatia has raised twice the standard VAT rate and has one of the highest rates in the European Union today. When it comes to VAT, it is certainly important to note the introduction of the Act on Fiscalization, ie the improvement of VAT billing in cash operations, which will be mentioned at the very beginning of the work. Regardless of the measures taken, the Republic of Croatia did not improve the efficiency of VAT collection. The set objectives for the functioning of the internal market of the European Union relating to the free movement of persons, goods, services and capital are subject to certain obstacles in the form of tax regulations within individual EU countries. The tax system contributes to the collection of tax revenues, their redistribution and stabilization of certain goals, such as employment incentives, etc. For this reason, the tax system must be more transparent and simpler. The European Union needs to become competitive, oriented to the world economy, capable of sound economic growth with more jobs and a better living standard. Harmonization of the tax system within the internal market is best seen in value added tax. The work will explain the value added tax in some countries such as Hungary, Ireland, but also Switzerland as an example of a country in Europe but not belonging to the European Union.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:418896
Study programmeTitle: Marketing
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-09-29 12:31:38