prikaz prve stranice dokumenta Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije
Access restricted to students and staff of home institution
master's thesis
Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije
2018. urn:nbn:hr:145:753678
Marković, Borna
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Marković, B. (2018). Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije (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:145:753678

Marković, Borna. "Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:753678

Marković, Borna. "Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:753678

Marković, B. (2018). 'Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 18 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:753678

Marković B. Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 April 18] Available at: https://urn.nsk.hr/urn:nbn:hr:145:753678

B. Marković, "Porez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:753678

Please login to the repository to save this object to your list.
Metadata
TitlePorez na dodanu vrijednost i porezni prihodi u Republici Hrvatskoj i zemljama članicama Europske Unije
Title (english)Value-added tax and tax revenue in Republic of Croatia and member states of European Union
AuthorBorna Marković
MentorBranimir Marković (mentor)
Committee memberBranimir Marković (predsjednik povjerenstva)
Committee memberBranko Matić (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema ovog seminarskoga rada je obrada i analiza podataka o porezu na dodanu vrijednost (PDV) i poreznim prihodima u Republici Hrvatskoj i zemljama članicama Europske Unije. Cilj ovog rada je na osnovi službenih podataka i istraživanja o zadanoj temi prikazati strukturu poreza na dodanu vrijednost i poreznih prihoda u Republici Hrvatskoj i ostalim zemljama koje su članice Europske Unije te ih i usporediti prema određenim kriterijima. Kako bi uopće razumjeli što je to porez i porezni sustav, u prvom dijelu seminara postavljena je teorijska osnova. Obrađena je povijest poreza i poreznog sustava, pojmovi i karakteristike poreza i poreznih sustava te vrste poreza. Nadalje, obrađeni su i povijest, pojam i značenje poreza na dodanu vrijednost te njegove značajke i sastavnice. Kao najistaknutiji dio rada nameće se istraživanje poreza na dodanu vrijednost u Republici Hrvatskoj i državama članicama Europske Unije te njihova međusobna usporedba prema broju stopa i visini PDV-a te analiza poreznih prihoda proračuna Republike Hrvatske i usporedba Hrvatske s drugim zemljama članicama Europske Unije. Temeljem obrađenih podataka, na kraju rada došlo se do zaključaka o poreznoj politici koju vodi Republika Hrvatska, poreznom opterećenju na stanovništvo i poslovne subjekte te ekonomskoj i gospodarskoj klimi države. Također, analizirano je kolike su razlike u stopama PDV-a između članica Unije te koje zemlje imaju najpovoljnije, a koje najviše stope poreza na dodanu vrijednost.
Abstract (english)
The subject of this graduate paper is the interpretation and analysis of the value-added tax and tax revenue data in Republic of Croatia and member states of European Union. The main goal of this paper is to present the structure of value-added tax and tax revenues in the Republic of Croatia and other countries that are members of the European Union based on official data and research on the given topic, and compare them according to certain criteria. To even understand what taxes and the tax system are, in the first par of the paper theoretical basis are set. The history of the tax and tax system, basic terms and characteristics of the taxes and tax system and types of taxes have been studied. Furthermore, the history, concept and meaning of the value-added tax, as well as its features and components, are also covered. The most prominent part of this paper involves the research of value added tax in Republic of Croatia and the member states of the European Union and their comparison regarding the number and costs of value-added tax rates and the analysis of the tax revenues of the Republic of Croatia, as well as the comparison of Croatia with other member states of the European Union. Based on the data processed, at the end of the paper, conclusions were reached on the tax policy run by the Republic of Croatia, the tax burden on the population and businesses and the economic climate of the country. The differences in the VAT rates between EU member states are also analyzed as well as which countries have the most favorable or the highest value-added tax rates.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:753678
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 on2019-02-07 08:10:59