Posebni postupci oporezivanja u sustavu poreza na dodanu vrijednost

undergraduate thesis

• Title (english): Special taxation procedures in the value added tax system
• Author: Božica Vražić
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Nema države bez poreza i oni postoje još od razdoblja prije Krista. Zanimljivo je da su porezni sustavi unikatni i ne postoje dva ista porezna sustava. Porezni sustav Republike Hrvatske je još u razvoju i relativno mlad, ali i moderan sustav usklađen sa smjernicama i propisima Europske unije i sustavima drugih država članica. Najvažniji porezni oblici su porez na dobit, porez na dohodak i porez na dodanu vrijednost. Porezi su izrazito važni prihodi državnog proračuna. Na vrhu poreznih prihoda nalazi se porez na dodanu vrijednost. Porez na dodanu vrijednost je jedan od oblika poreza na promet, točnije neto svefazni porez na promet kojim se oporezuje dodana vrijednosti u svakoj fazi prodaje i proizvodnje. Hrvatski sustav poreza na dodanu vrijednost usklađen je s Direktivom 2006/112/EZ i uređen je Zakonom i Pravilnikom o porezu na dodanu vrijednost. Na području Europske unije uspostavljen je jedinstveni sustav oporezivanja PDV-om i primjenjuje se načelo odredišta. Svrha posebnih postupaka oporezivanja u sustavu PDV-a je pojednostavljenje obračuna poreza na dodanu vrijednost za točno određene isporuke dobara ili obavljanje usluga. Primjena posebnih postupaka većinom nije obveza, nego služi kako bi olakšala poreznim obveznicima. U radu su objašnjeni svi posebni postupci.

Abstract (english)

There is no country without taxes and they exist since the period before Christ. It is interesting that tax systems are unique and there are no two same tax systems. The tax system of the Republic of Croatia is still in development and relatively young, but also a modern system harmonized with the guidelines and regulations of the European Union and the systems of other member states. Taxes are extremely important revenues of the state budget. The most important tax forms are profit tax, income tax and value added tax. On top of the tax revenue is the value added tax. Value added tax is one form of sales tax, more precisely a net all-stage sales tax that taxes added value at each stage of sales and production. The Croatian value added tax system is harmonized with Directive 2006/112/EC and is governed by the Law and Ordinance on value added tax. In the territory of the European Union, a unique VAT taxation system has been established and the destination principle is applied. The purpose of special taxation procedures in the VAT system is to simplify the calculation of value added tax for precisely specified deliveries of goods or performance of services. The application of special procedures is mostly not an obligation, but serves to make it easier for taxpayers. All special procedures are explained in the paper.

• Keywords: porezi; porezni sustav Republike Hrvatske; porez na dodanu vrijednost; posebni postupci oporezivanja u sustavu PDV-a; mali porezni obveznik; putničke agencije; investicijsko zlato
• Keywords (english): taxes; tax system of the Republic of Croatia; value added tax; special taxation procedures in the VAT system; small taxpayer; travel agencies; investment gold
• Language: croatian
• URN:NBN: urn:nbn:hr:199:734252
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-18 12:58:36