| Abstract | Fiskalna struktura u Republici Hrvatskoj prilagoĎena je fiskalnom sustavu Europske unije. Hrvatski su porezni obveznici uglavnom opterećeniji fiskalnim davanjima u usporedbi s drugim europskim zemljama. Konkretno, Republika Hrvatska u usporedbi sa zemljama Mediterana ima najvišu stopu fiskalnih nameta iz domene ugostiteljstva što u konačnici rezultira smanjenom cjenovnom konkurentnošću. Naime, ovim završnim radom ekspliciraju se i prikazuju fiskalni nameti u Republici Hrvatskoj. Uz teoretski dio rada koji obuhvaća pojašnjenje pojmova, prikazana je financijska analiza fizičkih i pravnih osoba fiskalnim nametima koji podrazumijevaju trošarine i posebne poreze. Dakle, zbog boljeg razumijevanja rada objašnjeni su pojmovi vezani uz fiskalni sustav Republike Hrvatske koji podrazumijeva drţavne, ţupanijske, gradske i općinske poreze, doprinose te trošarine. Ujedno, problematika istraţivanja sukladno fundamentalnom cilju završnog rada nailazi na visoko oporezivanje ugostiteljstva u Republici Hrvatskoj što kao posljedicu ostavlja umanjeni broj investicija i smanjeni broj zaposlenih. Kroz studiju slučaja prikazano je fiskalno opterećenje u ugostiteljskom objektu Trapez d.o.o. koje ukazuje da ¼ ukupnih prihoda ovog ugostiteljstva odlazi na fiskalne namete. Neovisno o tome što ugostiteljski objekt dio davanja namiri kroz povrat poreza, dok prireze i trošarine prebaci na kupce povećanjem cijena, neupitno ostaje činjenica da stopa od 25 % iz domene ugostiteljstva ugroţava konkurentnost i odrţivo poduzetništvo ugostiteljstva u Republici Hrvatskoj. |
| Abstract (english) | The fiscal structure in the Republic of Croatia is adapted to the fiscal system of the European Union. Croatian taxpayers are generally more burdened with fiscal levies than other European countries. In particular, the Republic of Croatia has the highest rate of fiscal levies in the hospitality industry compared to the Mediterranean countries, which ultimately results in reduced price competitiveness. Namely, this final paper explains and presents fiscal levies in the Republic of Croatia. In addition to the theoretical part of the paper, which covers the clarification of terms, a financial analysis of natural and legal persons by fiscal levies, which includes excise duties and special taxes, is presented. Therefore, for the sake of better understanding of the work, the terms related to the fiscal system of the Republic of Croatia are explained, which includes state, county, city and municipal taxes, contributions and excise duties. At the same time, the problem of research, in accordance with the fundamental goal of the final paper, is high taxation of the hospitality industry in the Republic of Croatia, which results in a reduced number of investments and a reduced number of employees. The case study shows the fiscal burden at the Trapez Hospitality d.o.o. indicating that ¼ of this hospitality industry's total revenue goes to fiscal levies. Regardless of the fact that the catering facility pays part of the tax refund, while it cuts the excise duties and excise taxes on the customers by increasing the prices, the fact remains that the 25% rate from the hospitality domain threatens the competitiveness and sustainable business of the hospitality industry in the Republic of Croatia. |
