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undergraduate thesis
OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM
Završni rad
2018. urn:nbn:hr:124:946437
Titlić, Matea
University of Split
Faculty of economics Split

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Titlić, M. (2018). OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:946437

Titlić, Matea. "OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:946437

Titlić, Matea. "OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:946437

Titlić, M. (2018). 'OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 31 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:946437

Titlić M. OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2025 January 31] Available at: https://urn.nsk.hr/urn:nbn:hr:124:946437

M. Titlić, "OPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:946437

Metadata
TitleOPOREZIVANJE TURISTIČKIH USLUGA PDV-OM : Završni rad
AuthorMatea Titlić
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Turizam je najrazvijenija djelatnost u Hrvatskoj. Turizam kao i svaka druga djelatnost podliježe sustavu oporezivanja. Svaka zemlja pa tako i Hrvatska ima uređeni zakon o oporezivanju PDVom (Porez na dodanu vrijednost). Zakonom su određeni mjesto oporezivanja, predmet oporezivanja, porezni obveznik, porezna osnovica te visina poreznih stopa. Osnovna stopa poreza na dodanu vrijednost je 25%. U turizmu, primjenjuje se snižena stopa po stopi od 13% na:  usluge smještaja ili smještaja s doručkom, polupansiona ili punog pansiona u svim vrstama komercijalnih ugostiteljskih objekata i usluge agencijske provizije za naprijed navedene usluge, Stope PDV-a među najvećima su na Sredozemlju ali i u Europi. Takav položaj ima svoje prednosti i nedostatke.
Abstract (english)
Tourism is the most developed activity in Croatia. Tourism like other activities are subject to the taxation system. Every country, including Croatia, has a regulated VAT (Value-added tax) law. The law specifies the place of taxation, the subject of taxation, the taxpayer, the tax base and the tax rates. The basic rate of value added tax is 25%. In tourism, a discount rate of 13% applies to:  accommodation or accommodation services with breakfast, half board or full board in all types of commercial catering facilities and services of the agency's commission for the aforementioned services, VAT rates are among the largest in the Mediterranean and in Europe. This position has its advantages and disadvantages.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:946437
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
Access conditionsOpen access
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Created on2019-01-18 08:27:59