Stope poreza na dodanu vrijednost i njihova obilježja

undergraduate thesis

• Title (english): Value added tax rates and their characteristics
• Author: Dora Pavalić
• 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: 2024-10-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Tema ovog završnog rada su stope poreza na dodanu vrijednost i njihova obilježja. Porez na dodanu vrijednost jedan je od oblika poreza na promet, njime se oporezuje promet proizvoda i obavljanje usluga uz naknadu. Prihodi od poreza na dodanu vrijednost čine više od polovice svih poreznih prihoda Republike Hrvatske. Uz poreznu osnovicu, porezne stope predstavljaju drugu bitnu komponentu koja utječe na visinu poreznog opterećenja. Visina porezne stope utječe na količinu sredstava ubranih oporezivanjem od strane države, ali isto tako utječe na ekonomsku snagu poreznog obveznika koja će mu ostati na raspolaganju nakon oporezivanja. Porez na dodanu vrijednost obračunava se po stopi koja je na snazi u trenutku nastanka oporezivog događaja. U Republici Hrvatskoj u primjeni su dvije snižene stope poreza na dodanu vrijednost, a to su stope od 5% i 13%. Za isporuke svih dobara i usluga koje nisu obuhvaćene sniženim stopama od 5% i 13%, primjenjuje se standardna stopa od 25%. U Europskoj uniji postoje standardna pravila o porezu na dodanu vrijednost. no primjena tih pravila može se razlikovati među zemljama članicama Europske unije. Važno je naglasiti kako je Republika Hrvatska država s jednom od najviših stopa poreza na dodanu vrijednost u Europskoj uniji. Visinu standardne stope poreza na dodanu vrijednost od 25% dijelimo s Danskom i Švedskom, a jedina država članica Europske unije koja primjenjuje višu standardnu stopu poreza na dodanu vrijednost od naše jest Mađarska sa stopom poreza na dodanu vrijednost od 27%. Međutim, smatra se kako Republika Hrvatska posjeduje najlošiji životni standard ako ju uspoređujemo s tim državama članicama.

Abstract (english)

The topic of this final paper is value added tax rates and their characteristics. Value added tax is one of the forms of sales tax, it taxes the sale of products and the provision of services for a fee. Revenues from value added tax account for more than half of all tax revenues of the Republic of Croatia. In addition to the tax base, tax rates represent another important component that affects the amount of the tax burden. The amount of the tax rate affects the amount of funds collected by the state through taxation, but it also affects the economic power of the taxpayer that will remain at his disposal after taxation. Value added tax is calculated at the rate in force at the time of the occurrence of the taxable event. In the Republic of Croatia, two reduced rates of value added tax are applied, namely the rates of 5% and 13%. For supplies of all goods and services that are not covered by the reduced rates of 5% and 13%, the standard rate of 25% applies. In the European Union, there are standard rules on value added tax. however, the application of these rules may vary between the Member States of the European Union. It is important to emphasize that the Republic of Croatia is a country with one of the highest rates of value added tax in the European Union. We share the standard value added tax rate of 25% with Denmark and Sweden, and the only EU member state that applies a higher standard value added tax rate than ours is Hungary with a value added tax rate of 27%. However, it is considered that the Republic of Croatia has the worst standard of living if we compare it with these Member States.

• Keywords: Porez Oporezivanje Porezna osnovica Porez na dodanu vrijednost Potrošnja Standardna stopa Snižene stope
• Keywords (english): Tax Taxation Tax base Value added tax Consumption Standard rate Reduced rates
• Language: croatian
• URN:NBN: urn:nbn:hr:199:433287
• 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: 2024-10-10 11:35:12