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master's thesis
Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva
2017. urn:nbn:hr:145:021329
Sabolski, Tomislava
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Sabolski, T. (2017). Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:021329

Sabolski, Tomislava. "Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:021329

Sabolski, Tomislava. "Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:021329

Sabolski, T. (2017). 'Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:021329

Sabolski T. Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:021329

T. Sabolski, "Uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva", Master's 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:145:021329

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Metadata
TitleUloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva
Title (english)THE ROLE AND SIGNIFICANCE OF VALUE ADDED TAX ON THE DEVELOPMENT OF CATERING
AuthorTomislava Sabolski
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberMladen Pancić (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema ovog diplomskog rada je uloga i značaj poreza na dodanu vrijednost na razvoj ugostiteljstva. Porez na dodanu vrijednost obračunava se i plaća u svakoj fazi proizvodno-prodajnog ciklusa. Jedan je od oblika poreza na promet, što podrazumijeva oporezivanje proizvoda i usluga uz naknadu. Porez na dodanu vrijednost je izuzetno važan instrument fiskalne politike svake zemlje, te je jedan je od najizdašnijih prihoda državnog proračuna. U radu su analizirane promjene stopa poreza na dodanu vrijednost u Republici Hrvatskoj, u odnosu na druge države članice Europske unije, te su detaljno prikazani učinci i problematika utvrđivanja stopa poreza na dodanu vrijednost sa posebnim osvrtom na ugostiteljstvo u Republici Hrvatskoj. Prikazano je što su donijela različita povećanja stopa i kako se to odrazilo na cjelokupni gospodarski sustav zemlje.
Abstract (english)
The topic of this graduate thesis is the role and importance of value added tax on the development of catering. Value added tax is calculated and paid at each stage of the production and sales cycle. It is one of the forms of sales tax, which implies taxation of products and services for reimbursement. Value added tax is an extremely important fiscal policy instrument of each country, and is one of the most profitable state budget revenues. The paper analyzes changes in the value added tax rate in the Republic of Croatia, compared to other European Union member states, and details of the impacts and problems of determining the value added tax rate with special reference to catering in the Republic of Croatia. It is shown that they brought different rates of increase and how this reflected on the overall economic system of the country.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:021329
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-01-29 13:47:46