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undergraduate thesis
POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ
2022. urn:nbn:hr:262:911603
Orešković Sekulić, Zrinka
University of Slavonski Brod
Department of Social Sciences and Humanities

Cite this document

Orešković Sekulić, Z. (2022). POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ (Undergraduate thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:911603

Orešković Sekulić, Zrinka. "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:911603

Orešković Sekulić, Zrinka. "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:911603

Orešković Sekulić, Z. (2022). 'POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Slavonski Brod, accessed 22 December 2024, https://urn.nsk.hr/urn:nbn:hr:262:911603

Orešković Sekulić Z. POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Slavonski Brod: University of Slavonski Brod; 2022 [cited 2024 December 22] Available at: https://urn.nsk.hr/urn:nbn:hr:262:911603

Z. Orešković Sekulić, "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Slavonski Brod, Slavonski Brod, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:262:911603

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Metadata
TitlePOREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ
Title (english)VALUE ADDED TAX IN THE REPUBLIC OF CROATIA
AuthorZrinka Orešković Sekulić
MentorMilan Stanić (mentor)
Committee memberMilan Stanić (predsjednik povjerenstva)
Committee memberVišnja Bartolović (član povjerenstva)
Committee memberMarina Stanić Šulentić (član povjerenstva)
GranterUniversity of Slavonski Brod
(Department of Social Sciences and Humanities)
Slavonski Brod
Defense date and country2022-07-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Proračunski prihodi su namijenjeni za podmirenje javnih izdataka predviđenih proračunom. U skladu sa Ustavom RH svi su obavezni participirati u skladu sa svojim mogućnostima u podmirenju proračunom predviđenih javnih izdataka. U strukturi proračunski prihoda RH PDV čini preko 55 % ukupnih prihoda državnog proračuna, prema podacima MF PU, te je to jedan od razloga zbog kojeg je upravo PDV odabran kao tema ovog rada. U radu je najprije prezentirano pojmovno određenje PDV-a od početka njegove primjene u RH, te porezni sustav u RH. Temeljni propis kojim je uređen PDV je Zakon o PDV-u i Pravilnikom o PDV-u. Definiran je pojam poreznog obveznika, stope PDV-a, pretporeza kao temeljnog elementa oporezivanja PDV-om i na kraju povrat PDV-a.
Abstract (english)
Budget revenues are intended to cover public expenditures provided with the budget. In accordance with the Constitution of the Republic of Croatia, everyone is obliged to participate in meeting the budget expenditures in accordance with their capabilities. In the structure of budget revenues of the Republic of Croatia, VAT accounts for over 55% of total state budget revenues, according to the Ministry of Finance, and this is one of the reasons why VAT was chosen as the topic of this final work. The final work first presents the conceptual definition of VAT from the beginning of its application in the Republic of Croatia, and the tax system in the Republic of Croatia. The basic regulation governing VAT is the Law on VAT and the Ordinance on VAT. The concept of taxpayer, VAT rate, pre-tax as a basic element of VAT taxation and finally VAT refund are defined.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:262:911603
Study programmeTitle: Professional study program in Management
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/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 on2022-07-08 06:51:11