POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ

Orešković Sekulić, Zrinka

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undergraduate thesis

POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ

Slavonski Brod: University of Slavonski Brod, 2022. urn:nbn:hr:262:911603

Orešković Sekulić, Zrinka

University of Slavonski Brod
Department of Social Sciences and Humanities

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APA 6th Edition

Orešković Sekulić, Z. (2022). POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ (Undergraduate thesis). Slavonski Brod: University of Slavonski Brod. Retrieved from https://urn.nsk.hr/urn:nbn:hr:262:911603

MLA 8th Edition

Orešković Sekulić, Zrinka. "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:911603

Chicago 17th Edition

Orešković Sekulić, Zrinka. "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ." Undergraduate thesis, University of Slavonski Brod, 2022. https://urn.nsk.hr/urn:nbn:hr:262:911603

Harvard

Orešković Sekulić, Z. (2022). 'POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ', Undergraduate thesis, University of Slavonski Brod, accessed 29 December 2024, https://urn.nsk.hr/urn:nbn:hr:262:911603

Vancouver

Orešković Sekulić Z. POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Slavonski Brod: University of Slavonski Brod; 2022 [cited 2024 December 29] Available at: https://urn.nsk.hr/urn:nbn:hr:262:911603

IEEE

Z. Orešković Sekulić, "POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ", Undergraduate thesis, University of Slavonski Brod, Slavonski Brod, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:262:911603

Cite this item: https://urn.nsk.hr/urn:nbn:hr:262:911603

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Metadata

Title	POREZ NA DODANU VRIJEDNOST U REPUBLICI HRVATSKOJ
Title (english)	VALUE ADDED TAX IN THE REPUBLIC OF CROATIA
Author	Zrinka Orešković Sekulić
Mentor	Milan Stanić (mentor)
Committee member	Milan Stanić (predsjednik povjerenstva)
Committee member	Višnja Bartolović (član povjerenstva)
Committee member	Marina Stanić Šulentić (član povjerenstva)
Granter	University of Slavonski Brod (Department of Social Sciences and Humanities) Slavonski Brod
Defense date and country	2022-07-01, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics
Abstract	Proračunski prihodi su namijenjeni za podmirenje javnih izdataka predviđenih proračunom. U skladu sa Ustavom RH svi su obavezni participirati u skladu sa svojim mogućnostima u podmirenju proračunom predviđenih javnih izdataka. U strukturi proračunski prihoda RH PDV čini preko 55 % ukupnih prihoda državnog proračuna, prema podacima MF PU, te je to jedan od razloga zbog kojeg je upravo PDV odabran kao tema ovog rada. U radu je najprije prezentirano pojmovno određenje PDV-a od početka njegove primjene u RH, te porezni sustav u RH. Temeljni propis kojim je uređen PDV je Zakon o PDV-u i Pravilnikom o PDV-u. Definiran je pojam poreznog obveznika, stope PDV-a, pretporeza kao temeljnog elementa oporezivanja PDV-om i na kraju povrat PDV-a.
Abstract (english)	Budget revenues are intended to cover public expenditures provided with the budget. In accordance with the Constitution of the Republic of Croatia, everyone is obliged to participate in meeting the budget expenditures in accordance with their capabilities. In the structure of budget revenues of the Republic of Croatia, VAT accounts for over 55% of total state budget revenues, according to the Ministry of Finance, and this is one of the reasons why VAT was chosen as the topic of this final work. The final work first presents the conceptual definition of VAT from the beginning of its application in the Republic of Croatia, and the tax system in the Republic of Croatia. The basic regulation governing VAT is the Law on VAT and the Ordinance on VAT. The concept of taxpayer, VAT rate, pre-tax as a basic element of VAT taxation and finally VAT refund are defined.
Keywords
Keywords (english)
Language	croatian
URN:NBN	urn:nbn:hr:262:911603
Study programme	Title: Professional study program in Management 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 resource	Text
File origin	Born digital
Access conditions	Access restricted to students and staff of home institution
Terms of use
Repository	repository.unisb.hr
Created on	2022-07-08 06:51:11