Oporezive transakcije u sustavu poreza na dodanu vrijednost

undergraduate thesis

• Title (english): Taxable transactions in the value added tax system
• Author: Ana Pavlaković
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (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: 2024-09-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U radu su objašnjene transackije koje su oporezive u sustavu poreza na dodanu vrijednost, njihova obilježja, pravila za obračun poreza na dodanu vrijednost te iznimke koje postoje uz pravila. U početnom dijelu rada objašnjeni su porezi kao jedan od prihoda države i u čitavom poreznom sustavu su najvažniji i najizdašniji javni prihod kojim se financiraju javni rashodi. Oporezive transakcije koje su objašnjene su isporuke dobara, obavljanje usluga, stjecanje dobara, trostrani posao i uvoz dobara. Kako bi se jasnije razumijelo kako se provodi oporezivanje u radu su naglašena načela prema kojima se dobra i usluge oporezuju, a to su načelo države podrijetla i načelo države odredišta. Obzirom da je oporezivanje usko vezano uz mjesto oporezivanja za svaku od navedenih oporezivih transakcija određeno je mjesto oporezivanja pa su tako navedeni i izuzeci koji postoje za određivanje mjesta obavljanja usluga. U zaključnom dijelu istaknuto je da su sve odredbe i cjelokupan sustav uređeni Zakonom o porezu na dodanu vrijednost i Pravilnikom o porezu na dodanu vrijednost koji su usklađeni sa Direktivama Europske unije.

Abstract (english)

This undergraduate thesis explains the transactions that are taxable in the value added tax system, their characteristics, the rules for calculating the value added tax and the exceptions that exist in addition to the rules. In the initial part of the undergraduate thesis, taxes are explained as one of the state's revenues and in the entire tax system they are the most important and generous public revenue that finances public expenditures. Taxable transactions that have been explained are supplies of goods, performance of services, acquisition of goods, tripartite business and import of goods. In order to better understand how taxation is carried out, the undergraduate thesis emphasizes the principles according to which goods and services are taxed, namely the principle of the country of origin and the principle of the country of destination. Given that taxation is closely related to the place of taxation, for each of the aforementioned taxable transactions, the place of taxation is determined, so the exceptions that exist for determining the place of performance of services are also specified. In the final part, it was pointed out that all provisions and the entire system are governed by the Value Added Tax Act and the Value Added Tax Ordinance, which are harmonized with the European Union Directives.

• Keywords: porez na dodanu vrijednost; oporezive transakcije; načela; isporuke dobara; obavljanje usluga; stjecanje dobara; uvoz dobara
• Keywords (english): value added tax; taxable transactions; principles; supply of goods; performance of services; acquisition of goods; import of goods
• Language: croatian
• URN:NBN: urn:nbn:hr:199:661077
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-10-02 12:10:13