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master's thesis
ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. urn:nbn:hr:145:121314
Stjepanović, Josip
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

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Stjepanović, J. (2021). ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:121314

Stjepanović, Josip. "ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:121314

Stjepanović, Josip. "ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:121314

Stjepanović, J. (2021). 'ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 02 December 2023, https://urn.nsk.hr/urn:nbn:hr:145:121314

Stjepanović J. ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2021 [cited 2023 December 02] Available at: https://urn.nsk.hr/urn:nbn:hr:145:121314

J. Stjepanović, "ULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:121314

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Metadata
TitleULOGA I ZNAČAJ POREZA NA DODANU VRIJEDNOST UPOREZNOM SUSTAVU : Diplomski rad
Title (english)THE ROLE AND IMPORTANCE OF VALUE ADDED TAX IN THE TAX SYSTEM : Graduate paper
AuthorJosip Stjepanović
MentorBranimir Marković (mentor)
Committee memberDomagoj Sajter (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dodanu vrijednost je porezni oblik koji ima značajnu ulogu u poreznom sustavu. Predstavlja oblik financijskog instrumenta kojim se prikupljaju javni prihodi za podmirenje javnih rashoda države. Porez na dodanu vrijednost postoji koliko i prve civilizacije, a pripada skupini poreza na promet. Zbog karakteristika jeftinoće, izdašnosti i stabilnosti prikupljanja javnih prihoda PDV u svojim poreznim sustavima primjenjuju sve članice EU-a. U radu je analiziran porez na dodanu vrijednost u Europskoj uniji s naglaskom na porez na dodanu vrijednost u Republici Hrvatskoj u razdoblju od 2010. do 2020. godine. Analizom je utvrđeno da najvišu stopu poreza na dodanu vrijednost u EU primjenjuje Mađarska, a Republika Hrvatska je na drugom mjestu sa stopom PDV-a od 25%. Porez na dodanu vrijednost u poreznom sustavu Republike Hrvatske ima iznimno veliku ulogu jer prema podatcima Ministarstva financija prihodi od poreza na dodanu vrijednost čine u prosjeku oko 60% ukupnih poreznih prihoda u posljednjih deset godina.
Abstract (english)
Value-added Tax is a type of tax which has a significant role in tax system. It is a type of financial instrument by which public revenue is collected to pay off public expenditure. Value-added tax belongs to the category of consumption taxes and is just as old as first civilizations. Due to the characteristics of cheapness, generosity and stability of the collection of public revenues, all EU member states apply VAT in their tax systems. The paper analyzes the value added tax in the European Union with an emphasis on the value added tax in the Republic of Croatia in the period from 2010 to 2020. The analysis shows that the highest rate of value added tax in the EU is applied by Hungary, and that the Republic of Croatia is in second place with a VAT rate of 25%. Value-added tax has a significant role in Croatian tax system, as Croatian Ministry of Finance has reported that such revenue makes 60% of state’s tax revenue in the last ten years.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:121314
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2022-04-20 06:08:49