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undergraduate thesis
PDV - Porez na dodanu vrijednost
Stručni završni rad
2019. urn:nbn:hr:129:904694
Birkić, Ante
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

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Birkić, A. (2019). PDV - 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:129:904694

Birkić, Ante. "PDV - Porez na dodanu vrijednost : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:904694

Birkić, Ante. "PDV - Porez na dodanu vrijednost : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2019. https://urn.nsk.hr/urn:nbn:hr:129:904694

Birkić, A. (2019). 'PDV - 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:129:904694

Birkić A. PDV - Porez na dodanu vrijednost : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2019 [cited 2024 November 11] Available at: https://urn.nsk.hr/urn:nbn:hr:129:904694

A. Birkić, "PDV - Porez na dodanu vrijednost : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:129:904694

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Metadata
TitlePDV - Porez na dodanu vrijednost : Stručni završni rad
Title (english)VAT - Value Added tax
AuthorAnte Birkić
MentorPavao Ivić (mentor)
Committee memberSlavko Šimundić (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2019-10-15, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dodanu vrijednost (PDV) je jedan od oblika poreza na promet. Pod porezom na promet podrazumijeva se oporezivanje prometa proizvoda i obavljanja usluga uz naknadu. Oporezivanje prometa proizvoda i obavljanja usluga može se provoditi primjenom većeg broja oblika poreza na promet. Porez na promet dijelimo na opći porez na promet te na pojedinačne poreze na promet (trošarine ili akcize). Oporezivanje prometa općim porezom na promet može se obavljati primjenom različitih oblika općeg poreza na promet. Hrvatska je nakon pozitivnih iskustava zemalja članica Europske unije i prije samog ulaska zakonom propisala porez na dodanu vrijednost te ga nakon ulaska u Uniju samo još unaprijedila i uskladila sa zakonima Unije.
Abstract (english)
Value Added Tax (VAT) is one of the forms of sales tax. Under the sales tax, the taxation of the turnover of the product and the provision of the services is subject to a fee. Taxation of product turnover and provision of services can be carried out by applying a larger number of sales tax forms. The turnover tax is divided into the general sales tax and individual sales taxes (excise duty or excise duty). Taxation of turnover with general sales tax may be effected by applying different forms of general sales tax. Croatia has, after the positive experience of the EU member states and before the entry into force of the law, set a value added tax law, which, after joining the Union, has only improved and harmonized with EU law.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:904694
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 on2022-05-02 13:25:49