| Abstract | Porezni sustav jedan je od glavnih ekonomskih pokazatelja svake države. Republika Hrvatska dijeli svoj porezni sustav na više djelova: državni porezi, županijski porezi, gradski ili općinski porezi, zajednički porezi, te porezi na dobitke od igara na sreću. U ovu podjelu još spada i porez na kuće za odmor, koji je razrađen u ovom radu. Također, u radu će se obrađivati porez na dodanu vrijednost kroz prošlost, te njegova pojava u Republici Hrvatskoj. Tako doznajemo da je Sabor Republike Hrvatske 21.06.1995. donio odluku o proglašenju Zakona o porezu na dodanu vrijednost, PDV- u. Stopa se kroz prošlost mijenjala, a danas su na snagi tri porezne stope: osnovna stopa od 25%, te dvije snižene stope, od 13% i od 5%. Dalje, obrađene su vrste poreza, od kojih su najbitniji izravni i neizravni porez, te njihove podvrste. U četvrtoj cjelini ovog rada, upoznajemo se sa kućama za odmor, postupku oporezivanja istih, te vrstama smještaja. Zadnja cjelina naglasak je stavila na turističke agencije, posebno na internetsku, Airbnb agenciju, te njezine specifikacije. Osim dijela sa teorijom, rad ima i dva primjera u kojima su objašnjeni postupci oporezivanja kuća za odmor u sustavu PDV- a, te nekoliko tablica, za bolje razumijevanje. |
| Abstract (english) | The tax system is one of the main economic indicators of any state. The Republic of Croatia divides its tax system into several parts: state taxes, county taxes, city or municipal taxes, joint taxes, and taxes on winnings from games of chance. This division also includes the tax on holiday homes, which is elaborated in this paper. Also, the paper will deal with the value added tax through the past, and its occurrence in the Republic of Croatia. Thus we find out that the Parliament of the Republic of Croatia on June 21, 1995. made a decision on the promulgation of the Law on Value Added Tax, VAT. The rate has changed over the past, and today three tax rates are in force: the basic rate of 25%, and two reduced rates, of 13% and 5%. Next, the types of taxes are processed, of which the most important are direct and indirect taxes, and their subtypes. In the fourth part of this paper, we get acquainted with holiday homes, the process of taxation of the same, and types of accommodation. The last unit focused on travel agencies, especially the Internet, Airbnb agency, and its specifications. In addition to the part with the theory, the paper has two examples in which the procedures of taxation of holiday homes in the VAT system are explained, as well as several tables, for better understanding. |
