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undergraduate thesis
Porez na dodanu vrijednost
2022. urn:nbn:hr:170:213313
Norac-Kevo, Karla
University of Split
Faculty of Law

Cite this document

Norac Kevo, K. (2022). Porez na dodanu vrijednost (Undergraduate thesis). Split: University of Split, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:170:213313

Norac Kevo, Karla. "Porez na dodanu vrijednost." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:213313

Norac Kevo, Karla. "Porez na dodanu vrijednost." Undergraduate thesis, University of Split, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:170:213313

Norac Kevo, K. (2022). 'Porez na dodanu vrijednost', Undergraduate thesis, University of Split, Faculty of Law, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:170:213313

Norac Kevo K. Porez na dodanu vrijednost [Undergraduate thesis]. Split: University of Split, Faculty of Law; 2022 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:170:213313

K. Norac Kevo, "Porez na dodanu vrijednost", Undergraduate thesis, University of Split, Faculty of Law, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:170:213313

Metadata
TitlePorez na dodanu vrijednost
AuthorKarla Norac-Kevo
MentorZoran Šinković (mentor)
Committee memberMarija Boban (predsjednik povjerenstva)
Committee memberZoran Šinković (član povjerenstva)
Committee memberLucija Sokanović (član povjerenstva)
GranterUniversity of Split
Faculty of Law
Split
Defense date and country2022-05-16, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Porez na dodanu vrijednost (PDV) je suvremeni oblik oporezivanja potrošnje, njegovo širenje je započelo šezdesetih godina 20. stoljeća. Prvo ga je uvela Francuska 1958. godine, zatim Finska 1964. godine i ubrzo nakon toga se proširio na ostale zemlje Europske unije. PDV je svefazni porez na promet koji se obračunava u svakoj fazi proizvodno – prodajnog ciklusa, ali samo za iznos dodane vrijednosti. Opća stopa PDV-a u Hrvatskoj od 1. ožujka 2012.godine iznosi 25%, za određene proizvode i usluge primjenjuju se niže stope od 13% i 5%. Prihod je državnog proračuna Republike Hrvatske. Prema Zakonu o porezu na dodanu vrijednost, porezni obveznik je svaka osoba koja samostalno obavlja bilo koju gospodarsku djelatnost bez obzira na svrhu i rezultat obavljanja te djelatnosti. Gospodarska djelatnost je svaka djelatnost proizvođača, trgovca ili osoba koje obavljaju usluge, uključujući rudarske i poljoprivredne djelatnosti te djelatnosti slobodnih zanimanja. Njome se smatra i iskorištavanje materijalne i nematerijalne imovine u svrhu trajnog ostvarivanja prihoda. Poreznim obveznicima ne smatraju se tijela državne vlasti, tijela državne uprave, tijela i jedinice lokalne i područne samouprave, komore te druga tijela s javnim ovlastima.
Abstract (english)
Value added tax (VAT) is modern form of consumption taxation, its spread began in sixties of the 20th century. It was first introduced by France 1958. years, then Finland in 1964. and soon after it spread to other European Union countries. VAT is the all – phase sales tax which is calculated at each stage of the production – sales cycle, but only for the amount of value added. General VAT rate in Croatia since March 1, 2012. amounts 25% for certain products and services rates lower than 13% and 5%. Is the income of the state budget of the Republic of Croatia. According to the law on value added tax, the taxpayer is every person which independently performs any economic activity regardless of the purpose and result of performing that activity. Economic activity is any activity of a producer, the trader or the person providing the services, including mining and agricultural activities and professional activities. It is also considered the exploitation of tangible and intangible assets for the purpose of permanently generating income. Taxpayers are not considered to be public authorities state administration bodies, local and regional self – government bodies and units, chambers and other bodies with public authorities.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:170:213313
Study programmeTitle: Administrative Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsClosed access
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Created on2022-07-07 11:59:14