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undergraduate thesis
PRIZNAVANJE PRETPOREZA
2018. urn:nbn:hr:228:779104
MILIĆ, ANA
University of Split
University Department of Professional Studies

Cite this document

MILIĆ, A. (2018). PRIZNAVANJE PRETPOREZA (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:779104

MILIĆ, ANA. "PRIZNAVANJE PRETPOREZA." Undergraduate thesis, University of Split, 2018. https://urn.nsk.hr/urn:nbn:hr:228:779104

MILIĆ, ANA. "PRIZNAVANJE PRETPOREZA." Undergraduate thesis, University of Split, 2018. https://urn.nsk.hr/urn:nbn:hr:228:779104

MILIĆ, A. (2018). 'PRIZNAVANJE PRETPOREZA', Undergraduate thesis, University of Split, accessed 17 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:779104

MILIĆ A. PRIZNAVANJE PRETPOREZA [Undergraduate thesis]. Split: University of Split; 2018 [cited 2024 April 17] Available at: https://urn.nsk.hr/urn:nbn:hr:228:779104

A. MILIĆ, "PRIZNAVANJE PRETPOREZA", Undergraduate thesis, University of Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:228:779104

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Metadata
TitlePRIZNAVANJE PRETPOREZA
Title (english)RECOGNITION OF PREPAYMENT
AuthorANA MILIĆ
MentorLUKA MLADINEO (mentor)
Committee memberPETAR PEPUR (predsjednik povjerenstva)
Committee memberJELENA VIDOVIĆ (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2018-12-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dodanu vrijednost je suvremeni oblik oporezivanja. On predstavlja svefazni porez na promet koji se obračunava u svakoj fazi proizvodno-prodajnog ciklusa, alisamo na iznos dodane vrijednosti koja se oblikovala u toj fazi, a ne na cjelokupnu vrijednost proizvodnje.Dodana vrijednost se smatra razlika između kupovne i prodajne vrijednosti tzv.porezna osnovica. PDV sadrži jedan iznos tj. pretporez kojeg porezni obveznici imaju pravo priznati u visini svote PDV-a,kojeg drugi poduzetnici iz članice Europske unije ili poduzetnik izvan EU izračunaju i na računima prikažu za isporuke dobara i za obavljene usluge poreznom obvezniku.Priznavanje pretporeza i sve njegove karakteristike će biti detaljno opisane u nastavku rada.
Abstract (english)
ValueAddedTaxis a modernformoftaxation. Itrepresentstax at allstagesofsales,thatiscalculated at eachstageoftheproductionandsalescycle, but only on thevalueadded at thatstage, notthe total productionvalue.Theaddedvalueisconsidered to bethedifferencebetweenthepurchaseandsalesvalue.VATincludes one amountofprepayment,payablebytaxpayers to theamountof VAT thatothercontractorsfroman EU Member State oranentrepreneuroutsidethe EU calculateandpresentintheaccounts for deliveriesofgoodsand for servicesprovided to thetaxpayer.Recognitionoftheprepaymentandallfeatureswillbedescribedindetailbelow.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:779104
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 on2019-02-26 13:58:14