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undergraduate thesis
POREZNI TRETMAN UVOZA (STJECANJA) DOBARA
2022. urn:nbn:hr:228:664847
Tomić, Petra
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Tomić, P. (2022). POREZNI TRETMAN UVOZA (STJECANJA) DOBARA (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:664847

Tomić, Petra. "POREZNI TRETMAN UVOZA (STJECANJA) DOBARA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:664847

Tomić, Petra. "POREZNI TRETMAN UVOZA (STJECANJA) DOBARA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:664847

Tomić, P. (2022). 'POREZNI TRETMAN UVOZA (STJECANJA) DOBARA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 04 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:664847

Tomić P. POREZNI TRETMAN UVOZA (STJECANJA) DOBARA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2022 [cited 2023 June 04] Available at: https://urn.nsk.hr/urn:nbn:hr:228:664847

P. Tomić, "POREZNI TRETMAN UVOZA (STJECANJA) DOBARA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:664847

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Metadata
TitlePOREZNI TRETMAN UVOZA (STJECANJA) DOBARA
Title (english)TAX TREATMENT OF IMPORTS (ACQUISITIONS) OF GOODS
AuthorPetra Tomić
MentorTino Kusanović (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
(Department of Accounting and Finance)
Split
Defense date and country2022-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Stjecanje svih vrsta proizvoda i usluga u zadnjih 20 godina čini značajni udio u gospodarstvu cijele Hrvatske. Ulaskom RH u EU, Hrvatska se obvezala na primjene uredbi, direktiva i smjernica EU koja mijenja svoje uvjete trgovanja sa ostalim zemljama članicama, a samim time i cijeli sustav PDV-a. On je najznačajniji oblik poreza, budući da je tržište između svih zemalja članica otvoreno. Cilj ovog rada je analizirati razlike između uvoza dobara u RH, uvoza dobara u drugim zemljama članicama, oporezivanje inozemnih usluga te stjecanje dobara i usluga od stranih poreznih obveznika u RH. Također je dan naglasak i na privremeni uvoz te stjecanje osobnih automobila iz EU. Određuju se načini utvrđivanja porezne osnovice, registracije poreznih obveznika, carinskih postupaka, načini i oslobođenja plaćanja, određivanje mjesta oporezivanja i sl. Na kraju samog rada se donosi zaključak o utjecaju ovakvog oporezivanja na poslovanje i gospodarstvo općenito.
Abstract (english)
The acquisition of all types of products and services in the last 20 years constitutes a significant share in the economy of Croatia. With the entry of the Republic of Croatia into the EU, Croatia committed itself to the application of EU regulations, directives and guidelines, which changes its trading conditions with other member countries, and thus the entire VAT system. It is the most significant form of tax, since the market between all member countries is open. The aim of this paper is to analyze the differences between the import of goods in the Republic of Croatia, the import of goods in other member countries, the taxation of foreign services and the acquisition of goods and services from foreign taxpayers in the Republic of Croatia. Emphasis was also placed on the temporary import and acquisition of passenger cars from the EU. The methods of determining the tax base, registration of taxpayers, customs procedures, methods and exemptions from payment, determining the place of taxation, etc. are determined. At the end of paper, a conclusion is made about the impact of this type of taxation on business and the economy in general.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:664847
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 on2022-10-27 12:14:28