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master's thesis
POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“
diplomski rad
2016. urn:nbn:hr:124:394133
Batinić, Mirna
University of Split
Faculty of economics Split

Cite this document

Batinić, M. (2016). POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:394133

Batinić, Mirna. "POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:394133

Batinić, Mirna. "POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:394133

Batinić, M. (2016). 'POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 21 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:394133

Batinić M. POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 21] Available at: https://urn.nsk.hr/urn:nbn:hr:124:394133

M. Batinić, "POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:394133

Metadata
TitlePOSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad
AuthorMirna Batinić
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-05, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ulaskom Republike Hrvatske u Europsku Uniju došlo je do niz promjena u poslovanju turističkih agencija. Mnoge turističke agencije ne znaju kako obračunati PDV, te najčešće kada nisu sigurne koju stopu primijeniti, a ne žele biti u prekršaju, obično primijene veću stopu PDV-a, koja je povoljnija za državu, ali ne i za agencije. Ovaj rad ima za cilj ukazati na značenje poslovanja turističkih agencija i uz to prikazati način oporezivanja usluga koji su specifični za ovo područje. Velik je broj pravnih normi koje trebaju poznavati oni koji se bave poslovanjem turističke agencije. Poznavanje turističkog prava u Republici Hrvatskoj ali i u Europskoj uniji, neobično je važno i za poslovanje turističkih agencija. Na primjeru turističke agencije „Orvas“, prikazan je način poslovanja agencije, odnosno primjena posebnog postupka oporezivanja te utjecaj na financijski rezultat. U skladu sa Zakonima, ovakav postupak oporezivanja je utjecao pozitivno na rezultat te time prihvaćamo postavljenu hipotezu.
Abstract (english)
By Croatian accession to the European Union there have been series of changes in the business of travel agencies. Many tourist agencies do not know how to account for VAT, and generally when they are not sure which rate to apply and they do not want to violate the law, then they usually apply a higher rate of VAT, which is more favorable to the state, but not for agencies. The aim of this master's thesis was to point out the importance of business in the travel agencies and to show methods of taxation fot the services which are specific to this area of business. There is a large number of law norms for people in the business of who are working in travel agencies. Knowledge of tourism law in Croatia but also in the European Union, is extremely important for business in the travel agencies. On the example of travel agencies „Orvas“ is demonstrated a way of business for travel agencies and also the application of a special taxation procedure and the effect on the financial result. In accordance with the law, such a special procedure of taxation, have positive influence on the result and therefore this hypothesis have been accepted.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:394133
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 on2016-07-04 12:28:55