Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju

Krkalo, Ivana

prikaz prve stranice dokumenta Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju

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master's thesis

Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju

Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:908654

Krkalo, Ivana

University of Zagreb
Faculty of Economics and Business

Cite this document

APA 6th Edition

Krkalo, I. (2015). Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:908654

MLA 8th Edition

Krkalo, Ivana. "Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:908654

Chicago 17th Edition

Harvard

Krkalo, I. (2015). 'Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 09 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:908654

Vancouver

Krkalo I. Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2025 January 09] Available at: https://urn.nsk.hr/urn:nbn:hr:148:908654

IEEE

I. Krkalo, "Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:908654

Cite this item: https://urn.nsk.hr/urn:nbn:hr:148:908654

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Metadata

Title	Promjene u sustavu poreza na dodanu vrijednost u Republici Hrvatskoj ulaskom u Europsku uniju
Title (english)	Valve added tax in Republic of Croatia after accession to the European union
Author	Ivana Krkalo
Mentor	Ivana Dražić Lutilsky (mentor)
Committee member	Martina Dragija (predsjednik povjerenstva)
Committee member	Marko Primorac (član povjerenstva)
Granter	University of Zagreb Faculty of Economics and Business Zagreb
Defense date and country	2015-09-30, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	U poreznim sustavima suvremenih država porezu na dodanu vrijednost pripada stožerno mjesto. Zbog pristupanja Republike Hrvatske Europskoj uniji, Hrvatska se obvezala harmonizirati svoj porezni sustav sa poreznim sustavima zemalja članica. Danas gotovo svi elementi PDV-a imaju visok stupanj usklađenosti sa Šestom smjernicom, koja predstavlja zakonodavni okvir na polju usklađivanja PDV-a. Konačan cilj je zaključiti na kojoj razini je hrvatski sustav PDV-a usklađen sa sustavom PDV-a u zemljama članicama i do kojih je promjena to dovelo nakon ulaska Hrvatske u EU. Prvi početni cilj je upoznati se s osnovnim pojmovima oporezivanja potrošnje jer je nužno poznavati PDV kroz povijesni razvoj i njegove promjene dok se on nije oblikovao u neto svefazni porez na dodanu vrijednost. Sljedeći je cilj upoznati se s razvojem PDV-a u zemljama članicama EU i njegovim osnovnim karakteristikama kroz povijest, razraditi zakonodavni okvir sustava PDV-a u EU-Šestu smjernicu, proučiti sličnosti i razlike u poreznim sustavima PDV-a u zemljama članicama s obzirom na visinu stope, broj stopa, porezne osnovice, prihoda od PDV-a. Treći cilj je upoznati se s razvojem PDV-a u Republici Hrvatskoj i njezinim zakonodavnim okvirom, Zakonom o porezu na dodanu vrijednost i Pravilnikom o porezu na dodanu vrijednost, te osnovnim odrednicama sustava PDV-a-područje primjene, porezni obveznik, porezne stope, porezna osnovica, pretporez itd. Navedeni pomoćni ciljevi dovode do glavnog cilja koji dovodi do zaključka na kojoj razini usklađenosti je hrvatski sustav PDV-a sa sustavom PDV-a u EU i do kojih je promjena došlo nakon pristupanja Hrvatske u EU. Kako bi se ostvarili navedeni ciljevi korištene su različite istraživačke metode-metoda indukcije i dedukcije, metoda analize i sinteze, metoda komparacije, deskripcije i klasifikacije, te je donesen zaključak da je hrvatski sustav PDV-a nakon pregovora i nekoliko izmjena zakonodavnog okvira u velikoj mjeri usklađen s pravnom stečevinom EU.
Abstract (english)	Value added tax holds a central position in the tax systems of contemporary countries. Due to its accession to the European Union, Croatia committed itself to harmonizing its tax system with the tax systems of member countries. Today, almost all elements of VAT have a high degree of compatibility with the Sixth directive, which represents a legal frame in the area of VAT harmonization. The ultimate goal of this work is conclusion on the level of compliance of VAT in Croatia and the European Union and what changes it brought after the Croation accession to the EU. The first initial goal was to become familiar with basic concepts of general consumption tax because it is necessary to know what VAT is because over time it changed and adapted and eventually formed into VAT. The next goal is to get acquainted with the development of VAT in the EU and it′s basic characteristics throughout history, developed the legal framework of the VAT system in the EU- Sixth Directive, to study the similarities and differences in the tax systems of VAT in the Member States. Following additional aim is to determine the development of VAT in the Republic of Croatia and it′s legal framework, the Law on Value Added Tax and the Regulations on Value Added Tax, and the basic of the VAT system- tax rates, tax basis, prepayment etc. These additional targets enable the realization of the ultimate goal, which leads to the conclusion on what level of harmonization is the Croatian VAT system with the system of VAT in the EU and what changes occurred after the Croatian accession to the EU. To achieve the objectives, various methods- method of induction and deduction, analysis and synthesis methods, the method of comparison, description and classification, have been used and following conclusions are adopted. Croatian VAT is to a large extent, considering the negotiations and several changes oft he legislative framework, harmonized with the acquis communautaire.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:148:908654
Study programme	Title: Business Economics Study programme type: university Study level: graduate Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	REPEFZG
Created on	2016-10-04 16:27:17