| Sažetak | U poreznom sustavu Republike Hrvatske nalazimo različite vrsta poreza, a to su: porez na promet, ostali porezi na robu i usluge, porez na dohodak, porez na dobit, posebni porez na plaće i mirovine, porez na igre na sreću, porez na nekretnine, porez na zabavne igre, posebni porezi i trošarine, carinske pristojbe, porez na kuće za odmor, porez na nasljedstva, porez na darove, porez na plovila, porez na cestovna motorna vozila, porez na potrošnju, porez na korištenje javnih površina te jedan od najvažnijih poreza, porez na dodanu vrijednost. Poreze smatramo osnovnim fiskalnim instrumentom kada govorimo o prikupljanju javnih prihoda u svrhu podmirivanja javnih rashoda. Uz fiskalno značenje porezi imaju, ekonomsko i socijalno značenje. U ovom završnom radu analiziran je porez na dodanu vrijednost, točnije plaćanje poreza na dodanu vrijednost prema mjestu isporuke dobara i usluga prema hrvatskom zakonodavstvu. Ovim radom intencija je objasniti kako plaćanje poreza na dodanu vrijednost utječe na likvidnost organizacije. |
| Sažetak (engleski) | There are different types of taxes in the tax scheme of the Republic of Croatia, namely:transfer tax, other taxes on goods and services, income tax, corporate income (profit) tax, special taxes on salaries and pensions, tax on games of chance, real-estate tax, tax on amusement games, special taxes and excise duties, customs duties, taxes on vacation houses, inheritance tax, gift tax, tax on vessels, tax on road motor vehicles, consumption tax, tax on the use of public land and, one of the most important taxes, value added tax.Taxes are elemental fiscal instruments when it comes to collecting of public revenues for the purpose of settling public expenditures. In addition to fiscal importance, taxes also have economic and social significance.In this final thesis, an analysis of value added tax is given, namely, payment of value added tax according to the place of supply of goods and services under Croatian legislation.The intention of this paper is to explain how paying of value added tax affects the liquidity of an organization. |
