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master's thesis
POREZ NA DODANU VRIJEDNOST
Diplomski rad
2023. urn:nbn:hr:145:858168
Ević, Sara
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek

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Ević, S. (2023). POREZ NA DODANU VRIJEDNOST : Diplomski rad (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:145:858168

Ević, Sara. "POREZ NA DODANU VRIJEDNOST : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:858168

Ević, Sara. "POREZ NA DODANU VRIJEDNOST : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:145:858168

Ević, S. (2023). 'POREZ NA DODANU VRIJEDNOST : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 16 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:858168

Ević S. POREZ NA DODANU VRIJEDNOST : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2023 [cited 2025 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:145:858168

S. Ević, "POREZ NA DODANU VRIJEDNOST : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:145:858168

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Metadata
TitlePOREZ NA DODANU VRIJEDNOST : Diplomski rad
Title (english)VALUE ADDED TAX : Graduate paper
AuthorSara Ević
MentorDomagoj Karačić (mentor)
MentorDina Bičvić (komentor)
Committee memberIvana Bestvina Bukvić (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBlaženka Hadrović Zekić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Osijek
Defense date and country2023-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Predmet ovog rada je porez na dodanu vrijednost, a cilj rada je istražiti ulogu i značaj poreza u poreznom sustavu Republike Hrvatske i Europske unije. Utvrđeno je kako porez na dodanu vrijednost ima veliki fiskalni i gospodarski značaj u svakoj zemlji, no isto tako da se taj značaj razlikuje od zemlje do zemlje. To je iz razloga što postoje različite vrste i različite stope ovog poreza. U Europskoj uniji prisutne su samo opće odredbe koje u manjoj mjeri reguliraju sustav poreza na dodanu... More vrijednost u državama članicama, dok je državama pružena mogućnost vlastite regulacije sustava ovog poreza. Analiza stopa poreza na dodanu vrijednost ukazala je na njihovu različitost te na široki raspon stopa poreza. Najviša stopa poreza u državama članicama iznosi 27%, a najmanja 19%. Republika Hrvatska ima stopu od 25% te je Danska jedina zemlja koja ima veću stopu (27%). Zaključeno je da je značaj poreza za gospodarstvo i državni proračun veći što je veća i stopa poreza, međutim, i drugi faktori imaju ulogu. Među njima posebno se ističu vrsta proizvoda i usluga koja je oporezovana sniženim, odnosno općim stopama, kao i struktura gospodarske aktivnosti. Utvrđeno je i kako na razini prosjeka država Europske unije udio poreza u bruto domaćem proizvodu, kao i u ukupnim fiskalnim prihodima, raste. S obzirom na različitu gospodarsku aktivnost i fiskalnu politiku država članica Europske unije, nije teško za shvatiti zašto i u današnje vrijeme ne postoji stroža harmonizacija ovog poreza među državama članicama. S obzirom na to da je u većini država porez na dodanu vrijednost najznačajniji porez, već i male izmjene u njegovom sustavu mogu uzrokovati veće promjene za javne financije, ali i same porezne obveznike. Less
Abstract (english)
The subject of this paper is value added tax, and the aim of the paper is to investigate the role and significance of taxes in the tax system of the Republic of Croatia and the European Union. It has been established that the value added tax has a great fiscal and economic significance in every country, but also that this significance differs from country to country. This is because there are different types and different rates of this tax. In the European Union, there are only general... More provisions that to a lesser extent regulate the value added tax system in the member states, while the states are given the possibility of their own regulation of this tax system. The analysis of value added tax rates indicated their diversity and a wide range of tax rates. The highest tax rate in the member states is 27%, and the lowest is 19%. The Republic of Croatia has a rate of 25%, and Denmark is the only country with a higher rate (27%). It was concluded that the importance of taxes for the economy and the state budget is greater the higher the tax rate, however, other factors also play a role. Among them, the type of products and services that are taxed at reduced or general rates, as well as the structure of economic activity, stand out. It was also determined that at the average level of the European Union countries, the share of taxes in the gross domestic product, as well as in total fiscal revenues, is increasing. Considering the different economic activity and fiscal policy of the member states of the European Union, it is not difficult to understand why even today there is no stricter harmonization of this tax among the member states. Given that in most countries the value added tax is the most important tax, even small changes in its system can cause major changes for public finances, but also for the taxpayers themselves. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:858168
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni magistar/magistra ekonomije (sveučilišni magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-11-27 11:09:20
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