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undergraduate thesis
NEIZRAVNI POREZI
2021. urn:nbn:hr:228:262417
Milinović, Petar
University of Split
University Department of Professional Studies

Cite this document

Milinović, P. (2021). NEIZRAVNI POREZI (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:262417

Milinović, Petar. "NEIZRAVNI POREZI." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:262417

Milinović, Petar. "NEIZRAVNI POREZI." Undergraduate thesis, University of Split, 2021. https://urn.nsk.hr/urn:nbn:hr:228:262417

Milinović, P. (2021). 'NEIZRAVNI POREZI', Undergraduate thesis, University of Split, accessed 22 January 2025, https://urn.nsk.hr/urn:nbn:hr:228:262417

Milinović P. NEIZRAVNI POREZI [Undergraduate thesis]. Split: University of Split; 2021 [cited 2025 January 22] Available at: https://urn.nsk.hr/urn:nbn:hr:228:262417

P. Milinović, "NEIZRAVNI POREZI", Undergraduate thesis, University of Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:262417

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Metadata
TitleNEIZRAVNI POREZI
Title (english)INDIRECT TAXES
AuthorPetar Milinović
MentorLuka Mladineo (mentor)
Committee memberTino Kusanović (član povjerenstva)
Committee memberMarko Miletić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2021-07-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu prikazani su neizravni porezi koje čine PDV i trošarine. Oni su regulirani Zakonom o PDV-u i Zakonom o trošarinama. Ukratko je prikazan razvoj i povijest PDV-a tijekom godina te usporedba visina stope PDV-a s ostalim državama članicama Europske unije. Obrađena je porezna osnovica i porezni obveznik te mjesto oporezivanja. Tablično je prikazan cijeli ciklus obračuna PDV-a. U drugom dijelu rada prikazane su povijest i karakteristike trošarina, svi posebni porezi u Republici Hrvatskoj te je svaki posebni porez obrađen s primjerom iz prakse.
Abstract (english)
This paper presents indirect taxes that make up VAT and excise duties. They are regulated by the Law on VAT and the Law on Excise Duties. The development and history of VAT over the years is briefly presented, as well as a comparison of VAT rates with other EU member states. The tax base and the taxpayer and the place of taxation were processed. The table shows the entire VAT calculation cycle. The second part of the paper presents the history and characteristics of excise duties, all special taxes in the Republic of Croatia, and each special tax is treated with an example from practice.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:262417
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 on2021-08-23 11:46:15