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master's thesis
UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“
Diplomski rad
2017. urn:nbn:hr:124:605053
Banovac, Marijo
University of Split
Faculty of economics Split

Cite this document

Banovac, M. (2017). UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:605053

Banovac, Marijo. "UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:605053

Banovac, Marijo. "UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:605053

Banovac, M. (2017). 'UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 01 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:605053

Banovac M. UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 01] Available at: https://urn.nsk.hr/urn:nbn:hr:124:605053

M. Banovac, "UTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:605053

Metadata
TitleUTJECAJ PROMJENE STOPE PDV-A NA UNČIKOVITOST POSLOVANJA HOTELA „X“ : Diplomski rad
AuthorMarijo Banovac
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Ovim radomće biti predstavljena problematika PDV-a kao vrlo visokog poreza u Hrvatskoj te će biti analiziran njihov utjecaj na vrlo važne sektore Republike Hrvatske; turizam i ugostiteljstvo. Radom će biti predstavljene dosadašnje reforme sustava PDV-a u RH, te će biti napravljena usporedba sa sadašnjim sustavom, općenito gledajući. Tretman turističke djelatnosti u sustavu PDV-a također će biti dio rada. Dan će biti pregled dosadašnjeg tretmana PDV-a u sektoru turizma te će se paralelno usporediti sa sadašnjim sustavom PDV-a u ovoj gospodarskoj grani. Osim toga dio rada analizirati će se teorijski aspekti djelovanja pdv-a na turističku djelatnost te će se zasebno analizirati utjecaj pdv-a na sektor ugostiteljstva i sektor turizma. U empirijskom dijelu rada analizirati će se aspekti djelovanja na turističku djelatnost te empirijski utjecaji na ova dva sektora. Na primjeru hotela biti će prikazane analize učinkovitosti s obzirom na promjenu stopa PDV-a te će biti analiziran učinak porezne incidence u cijelom slučaju.
Abstract (english)
This paper will present the issues of VAT as very high taxes in Croatia and analyze their impact on the very important sectors of the Republic of Croatia; - tourism and hospitality. The work will present the current reforms of the VAT system in the Republic of Croatia, and comparisons will be made with today's system, generally speaking. The treatment of tourism activities in the VAT system will also be part of the work. It will be give an overview of the current VAT treatment in the tourism sector and will be parallelly compared to the current VAT system in this industry. In addition, a part of the work analyzes the theoretical aspects of VAT's performance on tourism activities and will in particular analyze the impact of VAT on the hospitality sector and the tourism sector. The empirical part of the paper analyzes the aspects of tourism activity and empirical influences in these two sectors. The example of hotel will show performance analyzes with regard to VAT change and the effect of the tax incidence will be analyzed in its entirety.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:605053
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-03-15 10:24:59