master's thesis
POSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“

Mirna Batinić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePOSEBAN POSTUPAK OPOREZIVANJA TURISTIČKIH AGENCIJA – STUDIJA SLUČAJA „ORVAS d.o.o.“ : diplomski rad
AuthorMirna Batinić
Mentor(s)Željana Aljinović Barač (thesis advisor)
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.
Keywordstravel agency special taxation procedure law norms.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-05
Parallel 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.
Parallel keywords (Croatian)turistička agencija poseban postupak oporezivanja pravne norme
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:394133
CommitterIvana Gizdić