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undergraduate thesis
POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ
2021. urn:nbn:hr:228:544325
Maslov, Ela
University of Split
University Department of Professional Studies

Cite this document

Maslov, E. (2021). POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:544325

Maslov, Ela. "POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:544325

Maslov, Ela. "POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Split, University Department of Professional Studies, 2021. https://urn.nsk.hr/urn:nbn:hr:228:544325

Maslov, E. (2021). 'POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 08 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:544325

Maslov E. POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2021 [cited 2023 June 08] Available at: https://urn.nsk.hr/urn:nbn:hr:228:544325

E. Maslov, "POREZNI OBVEZNIK U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:228:544325

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Metadata
TitlePOREZNI OBVEZNIK U REPUBLICI HRVATSKOJ
Title (english)TAXPAYER IN REPUBLIC OF CROATIA
AuthorEla Maslov
MentorLuka Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2021-10-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Kroz ovaj rad se obrađuje pojam i problematika poreznog obveznika u Republici Hrvatskoj. Uz objašnjenje poreznog sustava u Republici Hrvatskoj, cilj se svodi na zakonske definicije pojma obveznika poreza na dodanu vrijednost, ulazak i izlazak iz sustava te objašnjenje razlike između registracije i prijave u sustav poreznih obveznika. Pojašnjena je također razlika između redovitih i malih poreznih obveznika, te su navedene i druge kategorije. Navedena je važnost PDV identifikacijskog broja zbog transakcija napravljenih unutar Europske unije, te prednosti postojanja VIES baze. Također se dotakla tema izlaska iz sustava koji može biti zbog smanjenja prometa i likvidacije djelatnosti.
Abstract (english)
This paper deals with the concept and issues of the taxpayer in the Republic of Croatia. In addition to explaining the tax system in Croatia, the main goal is to legally define the concept of a value added taxpayer, the entry and exit from the system and to explain the difference between registration and signing in the system. The difference between regular and small taxpayers is also elaborated, and other categories are listed. The importance of the VAT identification number due to transactions made within the EU, and the advantages of having a VIES database are stated. The reasons of leaving the system are also described, which may be due to the reduction of turnover and the liquidation of activities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:544325
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 on2021-10-19 12:43:38