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undergraduate thesis
POREZNA OSLOBOĐENJA I OLAKŠICE
2022. urn:nbn:hr:228:124294
Knežević, Martina
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Cite this document

Knežević, M. (2022). POREZNA OSLOBOĐENJA I OLAKŠICE (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:124294

Knežević, Martina. "POREZNA OSLOBOĐENJA I OLAKŠICE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:124294

Knežević, Martina. "POREZNA OSLOBOĐENJA I OLAKŠICE." Undergraduate thesis, University of Split, University Department of Professional Studies, 2022. https://urn.nsk.hr/urn:nbn:hr:228:124294

Knežević, M. (2022). 'POREZNA OSLOBOĐENJA I OLAKŠICE', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 24 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:124294

Knežević M. POREZNA OSLOBOĐENJA I OLAKŠICE [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2022 [cited 2023 September 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:124294

M. Knežević, "POREZNA OSLOBOĐENJA I OLAKŠICE", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:124294

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Metadata
TitlePOREZNA OSLOBOĐENJA I OLAKŠICE
Title (english)TAX EXEMPTIONS AND BENEFITS
AuthorMartina Knežević
MentorLuka Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (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
Kao jedan od najznačajnijih prihoda proračuna Republike Hrvatske, porez na dodanu vrijednost reguliran je nizom zakona i pravilnika. Od uvođenja poreza na dodanu vrijednost do danas, sustav nailazi na nekoliko reformi koje su pojašnjene u nastavku ovoga rada. Opća stopa koja se primjenjuje u Republici Hrvatskoj iznosi 25%, a prate je i snižene stope od 13% i 5%, što ujedno spada i među najveće stope oporezivanja u Europskoj Uniji. Posljedično postojanju visokih stopa oporezivanja koje utječu na socijalni aspekt stanovništva, u sustavu oporezivanja pojavljuju se oslobođenja i olakšice kojima se nastoji ublažiti utjecaj na poduzetnike i na same građane. Kao jedna od najvećih prednosti oslobođenja u sustavu oporezivanja navodi se doprinos u razvoju gospodarstva Republike Hrvatske. Oslobođenja koja se primjenjuju u procesu oporezivanja odnose se na tuzemstvo, izvoz, uvoz te stjecanje i isporuke. U radu je opisano i potkrijepljeno konkretnim primjerom nekoliko vrsta oslobođenja i olakšica, a na samom kraju rada izneseni su zaključci o navedenoj temi.
Abstract (english)
As one of the most significant income of the state budget of the Republic of Croatia, added value tax is regulated with series of statutes and rule books. From induction of added value tax until today, system is comming accross few remodeling which are explained in continuation of this article. General rate which applies in the Republic of Croatia is 25%, and it is followed by lower rates of 13% and 5%, which also belongs to one of the highest rates of taxation in Europian Union. As a result of existing high rates of taxation which affects the population, there are tax benefits and exemptions which help to alleviate the impact on enterpreneurs and citizens. One of the biggest advantages in exemption in the system of taxation is contribution to economic development of the republic of Croatia. Exemptions are applicable on export, import, homeland, acquisition and delivery. In continuation of this article it is described and corroborated with examples of few types of benefits and exemptions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:124294
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 on2022-10-28 10:14:53