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undergraduate thesis
Analiza učinkovitosti poreza na dodanu vrijednost u turizmu
2017. urn:nbn:hr:145:548520
Buhač, Ivan
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Buhač, I. (2017). Analiza učinkovitosti poreza na dodanu vrijednost u turizmu (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:145:548520

Buhač, Ivan. "Analiza učinkovitosti poreza na dodanu vrijednost u turizmu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:548520

Buhač, Ivan. "Analiza učinkovitosti poreza na dodanu vrijednost u turizmu." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:548520

Buhač, I. (2017). 'Analiza učinkovitosti poreza na dodanu vrijednost u turizmu', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:548520

Buhač I. Analiza učinkovitosti poreza na dodanu vrijednost u turizmu [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:548520

I. Buhač, "Analiza učinkovitosti poreza na dodanu vrijednost u turizmu", 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:145:548520

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Metadata
TitleAnaliza učinkovitosti poreza na dodanu vrijednost u turizmu
Title (english)Analysis of efficiency of value added tax in tourism
AuthorIvan Buhač
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberŽeljko Požega (član povjerenstva)
Committee memberJerko Glavaš (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
Porez na dodanu vrijednost je najizdašniji porezni oblik u Republici Hrvatskoj te kao takav ima najveći utjecaj na gospodarstvo i na turizam kao sektor koji se analizira u ovom radu. Udio u ukupnim poreznim prihodima PDV-a iznosi više od 50%, a udio u BDP-u od oko 13%. Republika Hrvatska ima jednu od najviših standardnih stopa poreza na dodanu vrijednost od 25% u Europskoj Uniji te se time ne ostvaruje najbolji mogući ekonomski rast i razvoj, a i ne slaže se s osnovim načelima oporezivanja. Republika Hrvatska ima povoljne snižene stope poreza na dodanu vrijednost za poticaj turizma od 13%, te time konkurira drugim turističkim destinacijama u Europskoj Uniji. Kapaciteti, zaposlenost i investicije u turizmu pokazuju stabilan godišnji rast, a broj turista i noćenja se mnogostruko povećava. Na učestalost izbjegavanja plaćanja poreza na dodanu vrijednost utječu visoke porezne stope, a najveća porezna evazija događa se u uslužnim djelatnostima pa tako prednjači i u turizmu. No, među izgubljenim prihodima od porezne evazije Republika Hrvatska ima najmanji udio od oko 4 milijarde kuna od svih zemalja u Europskoj Uniji. Stabilnom politikom poreza na dodanu vrijednost potiče se turizam s povlaštenim stopama, a indikatori ukazuju rast i razvoj turizma i turističkih djelatnosti te povećanje zarade u ovom sektoru .
Abstract (english)
Value added tax is the most bountiful tax in Republic of Croatia and as such has the most infulence on economy and tourism which is being analysed in this paper. The share of value added tax in total tax revenue exceeds 50% and share in gross national product of 13%. Croatia has one of the highest standard VAT rates which is 25% in European Union which doesn't produce highest possible economic growth and development as well as not abiding by basic principles of taxation. Croatia has beneficial reduced rates of value added tax of 13% which allows tourism to compete with other popular turist destinations within the European Union. Accommodation, employment and investments in tourism are steadily rising, as well as number of visitors and overnights. Vat defraduation is affected by rates used and the most common defraduation occurs in service related sectors and so in tourism too. From lost revenues in value added tax Croatia still has the lowest rate of 4.9% of total value added tax collected. Croatia encourages growth and development of tourism, and it steadily showes in rise of main indicators suchs as revenues, investments and employment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:548520
Study programmeTitle: Financial Management
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 on2017-09-28 15:00:08