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undergraduate thesis
OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ
2019. urn:nbn:hr:228:108675
Čeprnić, Nikolina
University of Split
University Department of Professional Studies

Cite this document

Čeprnić, N. (2019). OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:108675

Čeprnić, Nikolina. "OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:108675

Čeprnić, Nikolina. "OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:108675

Čeprnić, N. (2019). 'OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Split, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:108675

Čeprnić N. OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:228:108675

N. Čeprnić, "OBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:108675

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Metadata
TitleOBRAČUN POREZA NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ
Title (english)CALCULATION OF VALUE ADDED TAX IN THE REPUBLIC OF CROATIA
AuthorNikolina Čeprnić
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porezni sustav je institucionalni oblik svake države. Ne postoje dvije države s identičnim poreznim sustavom. Porezni sustav Republike Hrvatske sastoji se od državnih poreza, županijskih, gradskih ili općinskih, zajedničkih poreza te poreza na dobitke od igara na sreću i naknada za priređivanje igara na sreću. U ovom radu detaljno je razrađen porez na dodanu vrijednost, kao jedan od najvažnijih poreza državnog proračuna. Također, prikazan je udio prihoda od tog poreza u odnosu na ostale prihode Republike Hrvatske. Skoro polovica prihoda državnog proračuna ubire se od poreza na dodanu vrijednost. U Hrvatskoj porez na dodanu vrijednost uveden je 1. siječnja 1998. godine. U Hrvatskoj su trenutno aktualne tri stope za obračun poreza na dodanu vrijednost: opća stopa od 25% te dvije snižene stope od 5% i 13%.
Abstract (english)
An institutional part of any country is its tax system. There exist no countries that have an identical tax system. The Croatian tax system consists of two state taxes, county taxes, city taxes and joint taxes as well as tax winnings from lottery games and fees for organizing gaming. This paper will thoroughly deal with the value-added tax as one of the most important state taxes. This paper will also show the share the value-added tax has when compared to other Croatian taxes. Almost half of the state budget comes from collecting it. Croatia introduced the value-added tax on the first of January 1998. Croatia currently has three different value-added tax rates: the overall rate that amounts to 25 % and two decreased rates that amount to 5 % and 13 %.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:108675
Study programmeTitle: Accounting and Finances – professional – professional
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 on2019-07-19 06:46:35