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undergraduate thesis
Utjecaj turizma na javne prihode na primjeru RH
Završni rad
2018. urn:nbn:hr:124:636294
Brstilo, Petra
University of Split
Faculty of economics Split

Cite this document

Brstilo, P. (2018). Utjecaj turizma na javne prihode na primjeru RH : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:636294

Brstilo, Petra. "Utjecaj turizma na javne prihode na primjeru RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:636294

Brstilo, Petra. "Utjecaj turizma na javne prihode na primjeru RH : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2018. https://urn.nsk.hr/urn:nbn:hr:124:636294

Brstilo, P. (2018). 'Utjecaj turizma na javne prihode na primjeru RH : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 13 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:636294

Brstilo P. Utjecaj turizma na javne prihode na primjeru RH : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2018 [cited 2024 April 13] Available at: https://urn.nsk.hr/urn:nbn:hr:124:636294

P. Brstilo, "Utjecaj turizma na javne prihode na primjeru RH : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:124:636294

Metadata
TitleUtjecaj turizma na javne prihode na primjeru RH : Završni rad
AuthorPetra Brstilo
MentorLidija Petrić (mentor)
MBZ: 168146
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2018-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Trade and Tourism
Abstract
Porezi predstavljaju financijsku obvezu koju naplaćuje država bez trenutačne protuusluge kako bi s tim prikupljenim novcem kasnije mogla financirati javne rashode. Svatko je obavezan platiti onaj dio poreza koji mu zakon nalaže te će država zauzvrat naplaćeni iznos vratiti putem javnih usluga obrazovanja, zdravstvene zaštite, socijalne skrbi i slično. Rad se bavi tematikom poreza i načinom na koji ih država prikuplja. Porezni sustav Republike Hrvatske još je uvijek relativno mlad te je tokom godina prošao kroj brojne preinake te ga i danas određuju brojne porezne reforme. Turizam za Republiku Hrvatsku predstavlja jedan od najvažnijih izvora prihoda kojima se puni državni proračun. Upravo iz tog razloga turizam podliježe brojnim poreznim nametima koje možemo podijeliti na direktne i indirektne. Dva zasigurno najvažnija poreza u turzimu su PDV i boravišna pristojba. Porez na dodanu vrijednost jedna je od ključnih odrednica porezne politike u turizmu, te u Hrvatskoj iznosi 25%, dok se snižena stopa od 13% primjenjuje u ugostiteljstvu. Boravišna pristojba je prihod turističkih zajednica kojom se one koriste za izvršavanje svojih zadaća i za svoje poslovanje sukladno godišnjem programu rada i financijskom planu.
Abstract (english)
Financial liability is represented through taxes charged by a state without immediate contradictions so that the money collected can later finance public expenditures. Everyone is obliged to pay the part of the tax required by a law which is then refunded through public education, health care, social welfare services and the like. This work deals with tax issues and the way they are collected by a state. The tax system of the Republic of Croatia is still relatively young and has changed many times in the past and still determines many tax reforms. Tourism for the Republic of Croatia is one of the most important sources of revenue to fill the state budget. For this very reason tourism is subject to numerous tax provisions that we can be divided into direct and indirect. The two most important tourist taxes are VAT and tax residence. Value Added Tax is one of the key determinants of tax policy in tourism, and in Croatia it is 25% while the 13% rate is applied to catering. Tax residence is the income of tourist communities used to carry out their duties and for their business according to the annual work program and financial plan.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:636294
Study programmeTitle: Tourism
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2018-12-11 11:54:28