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master's thesis
OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA
Završni rad
2020. urn:nbn:hr:124:073431
Kljenak, Filip
University of Split
Faculty of economics Split

Cite this document

Kljenak, F. (2020). OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:073431

Kljenak, Filip. "OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:073431

Kljenak, Filip. "OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:073431

Kljenak, F. (2020). 'OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:073431

Kljenak F. OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:124:073431

F. Kljenak, "OPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:073431

Metadata
TitleOPOREZIVANJE USLUGA SMJEŠTAJA PRODANIH PUTEM ¨ONLINE¨ PUTNIČKIH AGENCIJA : Završni rad
AuthorFilip Kljenak
MentorŠime Jozipović (mentor)
MBZ: 383123
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Organization and Management
Abstract
Četiri su ključna poreza kroz koje se oporezuje usluga smještaja prodana putem online putničkih agencija. Porez na dodanu vrijednost, porez na dohodak, prirez porezu na dohodak i porez na dobit. Sva četiri poreza su različitog oblika i zasnivaju se na različitim temeljima. Ulaskom Hrvatske u Europsku uniju provedene su zakonske i praktične promijene radi usklađenja sa zajedničkim europskim tržištem. Turizma je značajno napredovao posljednjih godina, dijelom i zbog razvoja online platforma koje su otvorile nove kanale prodaje putem interneta. Rastom dolazaka i noćenja, raste i utjecaj ovog sektora na fiskalne prihode države koji se generiraju iz poreza. Airbnb i Booking.com su trenutno dva najznačajnija igrača na tržištu prodaje smještajnih kapaciteta, preko kojih se oglašavanju fizičke osobe i pravne osobe. Postupak oporezivanja je različit za obveznike po osnovi dohotka i PDV-a. Paušalno dohodovni sustav je u praksi značajno jednostavniji od sustava poreza na dodanu vrijednost i poreza na dobit u trgovačkim društvima. Regulative i postupci oporezivanja su značajno napredovali posljednjih godina, međutim postoji prostor za napredak i efikasnije ubiranje poreza iz ove branše.
Abstract (english)
There are four key taxes through which accommodation services are taxed, sold through online travel agencies. Value added tax, income tax, surtax, and profit tax. All four taxes have a different form and are based on a different concept. With the accession of Croatia to the European Union, were made legal and practical changes in order to harmonize domestical market with the common European market. Tourism has made significant progress in recent years, in part due to the development of online platforms that have opened up new online sales channels. With the growth of arrivals and overnight stays, the impact of this sector on the fiscal revenues that are generated from taxes is also growing. Airbnb and Booking.com are currently the two most important players in the market for the sale of accommodation facilities, through which individuals and legal entities advertise accommodations. The taxation procedure is different for taxpayers based on income and VAT. The flat-rate income system is in practice significantly simpler than the system of value added tax and corporate income tax. Tax regulations and procedures have advanced much in recent years, but there is space for improvement and more efficient tax collection in this industry.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:073431
Study programmeTitle: GRADUATE PROFESSIONAL PROGRAMME IN MANAGEMENT; specializations in: Project management, Financial and tax management, Accounting and revision, Tax management, Accounitng
Course: Financial and tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica ekonomije (stručni/a specijalist/specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-09-28 12:58:23