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undergraduate thesis
PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o.
Završni rad
2018. urn:nbn:hr:124:050857
Jurić, Marina
University of Split
Faculty of economics Split

Cite this document

Jurić, M. (2018). PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:050857

Jurić, Marina. "PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:050857

Jurić, Marina. "PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:050857

Jurić, M. (2018). 'PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 20 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:050857

Jurić M. PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 November 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:050857

M. Jurić, "PRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:050857

Metadata
TitlePRIJAVA PDV-a NA PRIMJERU PODUZEĆA USORA GRADNJA d.o.o. : Završni rad
AuthorMarina Jurić
MentorIvana Perica (mentor)
MBZ: 304384
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porez na dodanu vrijednost (PDV) je suvremeni oblik oporezivanje potrošnje i njegovo širenje je započelo 50-ih godina 20. stoljeća. Do danas se proširio na oko 60 zemalja svijeta. Opća smjernica Europske unije je minimalno ograničenje osnovne stope na najmanje 15%. Porez na dodanu vrijednost jest porez koji najviše pogađa poslovni i neposlovni dio našeg društva, sve pravne i fizičke osobe na izravan ili neizravan način. Ovaj svefazni neizravni porez nejednako djeluje na porezne obveznike i na one koji to nisu, a koji ga plaćaju kod kupnje dobara i korištenja usluga kao krajnji potrošači. Predmet oporezivanja predstavljaju: isporuka dobara u tuzemstvu uz naknadu koju obavi porezni obveznik koji djeluje kao takav, stjecanje dobara unutar Europske unije koje u tuzemstvu obavi uz naknadu, obavljanje usluga u tuzemstvu uz naknadu koje obavi porezni obveznik koji djeluje kao takav i uvoz dobara. Porezni obveznik je svaka osoba koja samostalno obavlja bilo koju gospodarsku djelatnost bez obzira na svrhu i rezultat obavljanja te djelatnost. Porez na dodanu vrijednost obračunava se po stopi od 25%, dok postoje i snižene stope obračunavanja PDV-a od 13% i 5% na isporuku određenih dobara i usluga.
Abstract (english)
Value Added Tax (VAT) is a modern form of taxation of consumption and its expansion began in the 1950s. It has spread to around 60 countries around the world. The general guideline of the European Union is the minimum limit of the base rate to at least 15%. VAT is the tax that most affects the business and the unconnected part of our society, all legal and natural persons in a direct or indirect way. This surplus indirect tax has an uneven effect on taxpayers and those who do not, who pay it when purchasing goods and using services as end-consumers. The subject of taxation is represented by: the supply of goods in the country, with the tax paid by a taxpayer acting as such, the acquisition of goods within the European Union that are carried out in the country for reimbursement, the provision of services in the country, with the fee paid by the taxpayer acting as such and the import of goods. A taxpayer is any person who independently carries out any economic activity irrespective of the purpose and the result of carrying out that activity. Value added tax is calculated at a rate of 25%, while there is a reduced VAT rate of 13% and 5% on the delivery of certain goods and services. Also, there is a part of goods and services that are exempt from paying value added tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:050857
Study programmeTitle: Small Enterprise Management
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
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Created on2018-12-03 10:01:13