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undergraduate thesis
Porez na dodanu vrijednost
Stručni završni rad
2021. urn:nbn:hr:129:752485
Pavin, Lijana
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Pavin, L. (2021). Porez na dodanu vrijednost : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:752485

Pavin, Lijana. "Porez na dodanu vrijednost : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:752485

Pavin, Lijana. "Porez na dodanu vrijednost : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2021. https://urn.nsk.hr/urn:nbn:hr:129:752485

Pavin, L. (2021). 'Porez na dodanu vrijednost : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 11 November 2024, https://urn.nsk.hr/urn:nbn:hr:129:752485

Pavin L. Porez na dodanu vrijednost : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2021 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:129:752485

L. Pavin, "Porez na dodanu vrijednost : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:129:752485

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Metadata
TitlePorez na dodanu vrijednost : Stručni završni rad
Title (english)Value added tax
AuthorLijana Pavin
MentorPavao Ivić (mentor)
Committee memberDario Lešić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2021-07-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezi su najvažniji izvor prikupljanja javnih prihoda. Sustav javnih prihoda je rezultat brojnih povijesnih, društvenih, ekonomskih, pravnih kao i političkih i drugih utjecaja. Ustavom, zakonima i brojnim drugim propisima država regulira stvaranje svojih prihoda kako bi iste mogla uložiti za financiranje javnih potreba odnosno rashode te iste države. Porez na dodanu vrijednost prva je uvela Francuska 1958. godine. Zatim je 1964. godine to učinila Finska. Njegovu primjenu brzo su prihvatile ostale zemlje Europske unije, tako da danas sve razvijene zemlje osim Australije i Sjedinjenih Američkih Država, oporezuju svoju potrošnju pomoću poreza na dodanu vrijednost. Takav oblik poreza također se uspješno širi u zemljama u razvoju i u zemljama u tranziciji.1 Porez na dodanu vrijednost predstavlja sve fazni porez na promet koji se obračunava u svakoj fazi proizvodno-prodajnog ciklusa, ali samo na iznos dodane vrijednosti koja se oblikovala u toj fazi, a ne na cjelokupnu vrijednost proizvodnje.
Abstract (english)
Taxes are the most important source of public revenue collection. The public revenue system is the result of many historical, social, economic, legal, political and other impacts. Governments regulate the creation of their revenues in order to invest in financing public needs or expenses. These revenues are regulated by the constitution, laws and a number of other regulations. The value-added tax was first introduced by France in 1958. Finland followed in 1964. Its application was quickly accepted by other European Union countries, so today all developed countries – except Australia and the United States of America – tax their consumption through value-added tax. This form of tax has also spread successfully in developing countries and in transition countries.2 The value-added tax is an all-phase turnover tax calculated at each stage of the production-sales cycle, but applied only to the added value amount formed at that stage, and not to the overall value of production.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:752485
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-07-06 10:40:41