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master's thesis
FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH
Diplomski rad
2018. urn:nbn:hr:124:642585
Knez, Kristina
University of Split
Faculty of economics Split

Cite this document

Knez, K. (2018). FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:642585

Knez, Kristina. "FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:642585

Knez, Kristina. "FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:642585

Knez, K. (2018). 'FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:642585

Knez K. FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:642585

K. Knez, "FISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:642585

Metadata
TitleFISKALNI UČINCI UVOĐENJA DIFERENCIRANIH POREZNIH STOPA U SUSTAVU PDV-a BiH : Diplomski rad
AuthorKristina Knez
MentorNikša Nikolić (mentor)
MBZ: 115871
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U radu se istražuju i utvrđuju prednosti i nedostaci jednostopnog i višestopnog modela oporezivanja PDV-om u BiH. Kao glavni cilj istraživanja navodi se istaživanje fiskalnih učinaka uvođenja diferenciranih stopa PDV-a u BiH. Uprava za neizravno oporezivanje u BiH predstavlja državni aparat za naplatu i kontrolu neizravnih poreza. Mada postoje mnoge rasprave i ideje o uvođenju diferenciranih stopa unutar sustava PDV-a u BiH, jos uvijek je na snazi jednostopni model. Navode se također osnovne karakteristike sustava PDV-a u Hrvatskoj kao i zemljama EU. Kroz usporedbu sa sustavom oporezivanja PDV-om u zemljama EU, nastoji se doći do zaključka kakve bi učinke imao višestopni model u BiH. S obzirom da prihodi od PDV-a zauzimaju prvo mjesto u proračunskoj tablici BiH vrlo je jasno kako jednostopni model savršeno funkcionira u sustavu oporezivanja. Premda je nemoguće precizno definirati sve promjene ukoliko dođe do uvođenja diferenciranih stopa, putem istraživanja i ispitivanja došlo se do određenih zaključaka i rezultata. Utvrđeno je kako bi uvođenje diferenciranih stopa u sustav PDV-a BiH imao bi negativne fiskalne učinke.
Abstract (english)
The paper explores and identifies the advantages and disadvantages of a one-sided and multi-faceted tax model for VAT in BiH. The main objective of the research is to study the fiscal effects of introducing differentiated VAT rates in BiH. Indirect Taxation Authority in BiH is a state billing and control system for indirect taxes. Although there are many discussions and ideas about introducing differentiated rates within the VAT system in BiH, a one-sided model is still in place. The basic characteristics of the VAT system in Croatia and EU countries are also mentioned. By comparison with the VAT system in the EU countries, a conclusion is reached as to the effects of a multi-faceted model in BiH. VAT revenues take the first place in the BiH budget table, and it is very clear that the single-model model works perfectly in the taxation system. Although it is impossible to define precisely all changes if differentiated rates are introduced, research and testing lead to certain conclusions and results. The introduction of differentiated rates in the BiH VAT system would have negative fiscal effects.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:642585
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 on2018-11-28 12:29:08