| Abstract | Rad detaljno analizira porez na dodanu vrijednost (PDV), uključujući njegovu financijsku
ulogu i ostale učinke. Cilj je pojasniti PDV, koji predstavlja jedan od osnovnih elemenata
poreznog sustava. Fokus rada je na ulozi, karakteristikama i utjecaju PDV-a u Republici
Hrvatskoj u periodu od 2015. do 2020. godine. PDV je vrsta poreza koji se primjenjuje na
dodanoj vrijednosti proizvoda ili usluga koje prodavač dodaje prilikom prodaje. U ovom radu,
analiziraju se temeljni pojmovi o javnim prihodima i poreznom sustavu, te se povezujem s
analizom PDV-a u Hrvatskoj.
Država prikuplja poreze kako bi osigurala financijska sredstva, poznata kao javni prihodi, koja
su potrebna za zadovoljenje potreba građana. Porezni sustav predstavlja skup različitih poreznih
oblika koji se uspostavljaju unutar države, uzimajući u obzir čimbenike poput teritorijalne
veličine, ekonomske razvijenosti i političke strukture. Porezni sustavi su ključni za prikupljanje
javnih prihoda, koji se koriste za vođenje države i osiguravanje javnih dobara i usluga
građanima.
Ovaj rad promatra porezni sustav Hrvatske, uspostavljen nakon osamostaljenja zemlje, te
usklađen s europskim standardima. Fokus je na analizi PDV-a u razdoblju od 2015. do 2020.
godine, s naglaskom na zakone i porezne reforme, te njihov utjecaj na javne financije. Promjene
u zakonodavstvu su česte, a porezni sustavi su podložni izmjenama. Važno je napomenuti da
su reforme imale različite učinke na poslovno okruženje i prihode državnog proračuna. |
| Abstract (english) | This paper describes in detail the value added tax, more precisely the analysis, financial role
and other effects. The aim of this paper is to provide a more in-depth explanation of the value
added tax (VAT), which is one of the fundamental elements of the tax system. More
specifically, the function, traits, and effects of VAT in the Republic of Croatia from 2015 to
2020 will be discussed. Value added tax, as a major component, can be described as a form of
tax that levies the additional value that the seller adds to the price of the product or service he
sells. In the framework of this work, we incorporate the fundamental concepts of public
revenues and the tax system with the analysis of value added tax in the Republic of Croatia. To
address residents' needs, the state accumulates financial resources in the form of taxes, which
we refer to as public revenues. The tax system can be defined as a set of tax forms determined
by the state based on factors such as territory size, economic development, and political
structure. As a result, tax systems are critical for collecting public resources, which are then
used to run the state and provide citizens with public goods and services. In this paper, we look
at Croatia, whose tax system was established after the country's independence and is
harmonized with European standards. The paper focuses on the analysis of value added tax in
the Republic of Croatia in the period from 2015 to 2020. Laws and tax reforms will be
presented, and with the help of them, the role, characteristics and impact of VAT on public
finances will be explored. Changes in legislation are frequent, and it is emphasized that tax
systems are subject to change. Also, it is important to note that the reforms had different effects
on the business environment and state budget revenues. |
