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master's thesis
Porez na dodanu vrijednost i značaj u finaciranju javnih potreba
2018. urn:nbn:hr:128:793593
Pribanić, Davorka
Karlovac University of Applied Sciences
Business Department

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Pribanić, D. (2018). Porez na dodanu vrijednost i značaj u finaciranju javnih potreba (Master's thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:793593

Pribanić, Davorka. "Porez na dodanu vrijednost i značaj u finaciranju javnih potreba." Master's thesis, Karlovac University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:128:793593

Pribanić, Davorka. "Porez na dodanu vrijednost i značaj u finaciranju javnih potreba." Master's thesis, Karlovac University of Applied Sciences, 2018. https://urn.nsk.hr/urn:nbn:hr:128:793593

Pribanić, D. (2018). 'Porez na dodanu vrijednost i značaj u finaciranju javnih potreba', Master's thesis, Karlovac University of Applied Sciences, accessed 08 January 2025, https://urn.nsk.hr/urn:nbn:hr:128:793593

Pribanić D. Porez na dodanu vrijednost i značaj u finaciranju javnih potreba [Master's thesis]. Karlovac: Karlovac University of Applied Sciences; 2018 [cited 2025 January 08] Available at: https://urn.nsk.hr/urn:nbn:hr:128:793593

D. Pribanić, "Porez na dodanu vrijednost i značaj u finaciranju javnih potreba", Master's thesis, Karlovac University of Applied Sciences, Karlovac, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:128:793593

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Metadata
TitlePorez na dodanu vrijednost i značaj u finaciranju javnih potreba
AuthorDavorka Pribanić
MentorŽeljko Martišković (mentor)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2018-09-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U završnom radu obrađen je porez na dodanu vrijednost, najizdašniji javni prihod u Republici Hrvatskoj kojim se oporezuje isporuka dobara i usluga i koji zahvaća sve slojeve stanovništva. Opisane su osnovne funkcije javnih financija te vrste i izvori javnih prihoda, porezi te vrste i njihova osnovna obilježja. Prikazan je i porezni sustav Republike Hrvatske, odnosno porezi kojima se oporezuju izvori prihoda i imovine, građana i poduzetnika. Porez na dodanu vrijednost prikazan je kroz njegovo pojmovno određenje i oblike te kroz povijesni razvoj i zakonsku osnovu za primjenu u Republici Hrvatskoj, uz naglasak na najvažnije promjene koje su se dogodile nakon 01. srpnja 2013.g. Utjecaj i značaj poreza na dodanu vrijednost u financiranju javnih potreba prikazan je kroz analizu prikupljenih prihoda od PDV-a u razdoblju od 2008. do 2017.g., s posebnim osvrtom na 1998.g.
Abstract (english)
In the final study, the value added tax was processed, the most prominent public income in the Republic of Croatia for taxing the supply of goods and services and affecting all sections of the population. We described the basic functions of public finances, the types and sources of public revenues, taxes, types and their basic characteristics. The tax system of the Republic of Croatia also presented, through the taxes that tax the sources of income and assets, citizens and entrepreneurs. Value added tax presented through its conceptual design and form, and through historical development and legal basis for application in the Republic of Croatia, with emphasis on the most important changes that took place after 1 July 2013. The impact and significance of the value added tax on financing public needs has shown through the analysis of collected VAT revenues for the period from 2008 to 2017, with special reference to 1998.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:793593
Study programmeTitle: Business Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica poslovnog upravljanja (stručni/a specijalist/specijalistica poslovnog upravljanja)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-12-17 09:06:32