master's thesis
Oporezivanje u ugostiteljstvu

Ana Zukolo (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting
Metadata
TitleOporezivanje u ugostiteljstvu
AuthorAna Zukolo
Mentor(s)Domagoj Karačić (thesis advisor)
Abstract
Tema ovog diplomskog rada je oporezivanje u ugostiteljstvu. Naime, ugostiteljstvo je usko vezano uz turizam. Važnost turizma, a samim time i ugostiteljstva kao gospodarske grane u Republici Hrvatskoj, je u činjenici da snažno utječe na ukupno gospodarstvo Republike Hrvatske, s udjelom od skoro 20% BDP-a i predstavlja veliki izvor prihoda. Naime, porezi su neizostavni dio funkcioniranja i financiranja svake države na svijetu. Obzirom da je porezna opterećenost važan aspekt obavljanja svake djelatnosti, tako je i kod ugostiteljstva vrlo važan faktor. Kako bi se djelatnosti razvijale, potrebno je u potpunosti shvatiti njihovo funkcioniranje. Ugostiteljstvo se shvaća kao djelatnost pružanja usluga smještaja, hrane i pića, a nedvojbeno se veže uz turizam kao društvenu pojavu. Prisutnost ugostiteljskih objekata, inicirana atraktivnošću prostora, asortimanom, raznovrsnošću i kvalitetom sadržaja, odnosno stupnjem prilagođenosti zahtjevima potražnje, potiče razvoj turizma na određenom području. S druge strane, porezi su sveprisutni, kako u poslovnom životu gospodarskih subjekata, tako i u privatnom životu građana. Nije teško zaključiti da su upravo porezi najznačajniji prihod države. I to ocjenjeni sa stajališta njihovog financijskog djelovanja jer su bez svake konkurencije najznačajniji prihod države koji s više od 80% udjela u ukupnim prihodima države (u pravilu) omogućuju i osiguravaju njezino normalno fukcioniranje. Obzirom da je porezna opterećenost važan aspekt obavljanja svake djelatnosti, tako je i kod ugostiteljstva vrlo važan faktor. Kako bi se djelatnosti razvijale, u ovom slučaju ugostiteljstvo, potrebno je u potpunosti shvatiti njihovo funkcioniranje, što je bio cilj ovog diplomskog rada.
KeywordsTaxes hospitality tourism taxes in the hospitality industry in the Republic of Croatia
Committee MembersDomagoj Karačić (committee chairperson)
Ivan Ferenčak (committee member)
Boris Crnković (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Lower level organizational unitsChair of Finance and Accounting
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-07-05
Parallel abstract (English)
The theme of this graduation thesis is taxation in the hospitality industry. The hospitality is closely related to tourism. The importance of tourism, and therefore hospitality as industries in the Republic of Croatia is the fact that strongly affects the total Croatian economy, accounting for almost 20% of GDP and is a major source of income. The taxes are an indispensable part of the functioning and funding of any country in the world. Since the tax burden is an important aspect of the performance of any activity, so in the hospitality industry tax burden is a very important factor, too. In order to develop and make changes in industries, it is necessary to fully understand their function. Hospitality is seen as the activity of providing accommodation, food and drinks, and is undoubtedly linked to tourism as a social phenomenon. The presence of hospitality facilities, initiated attractive space, range, diversity and quality of content, and the degree of adaptation to the requirements of demand, encourage the development of tourism in a given area. On the other hand, taxes are ubiquitous, both in the business life of economic entities, as well as in the private lives of citizens. It is not difficult to conclude that the taxes are the most significant income of the countries, assessed from the standpoint of their financial activities as they are without any competition the most important state revenue with more than 80% share in the total revenues of the state and provide and ensure its normal functioning. Since the tax burden is an important aspect of the performance of any industry, so is in the hospitality industry a very important factor. In order to develop industry, in this case the hospitality industry, it is necessary to fully understand their functioning, which was the goal of this graduation thesis.
Parallel keywords (Croatian)Porezi ugostiteljstvo turizam porezi u ugostiteljstvu u Republici Hrvatskoj
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:415733
CommitterGordana Kradijan