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undergraduate thesis
NAČELO ODREDIŠTA PDV-A
Split: University of Split, 2019. urn:nbn:hr:228:128732
Gavran, Marina
University of Split
University Department of Professional Studies

Cite this document

Gavran, M. (2019). NAČELO ODREDIŠTA PDV-A (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:128732

Gavran, Marina. "NAČELO ODREDIŠTA PDV-A." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:128732

Gavran, Marina. "NAČELO ODREDIŠTA PDV-A." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:128732

Gavran, M. (2019). 'NAČELO ODREDIŠTA PDV-A', Undergraduate thesis, University of Split, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:228:128732

Gavran M. NAČELO ODREDIŠTA PDV-A [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:228:128732

M. Gavran, "NAČELO ODREDIŠTA PDV-A", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:128732

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Metadata
TitleNAČELO ODREDIŠTA PDV-A
Title (english)THE PRINCIPLE OF DESTINATION OF THE VAT
AuthorMarina Gavran
MentorLuka Mladineo (mentor)
Committee memberJasenka Bubić (član povjerenstva)
Committee memberJelena Vidović (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dodanu vrijednost (PDV) jedan je od oblika poreza na promet. Porezom na promet podrazumijeva se oporezivanje prometa proizvoda i obavljanja usluga uz određenu naknadu. Smatra se jednim od najznačajnijih prihoda državnog proračuna kojeg porezni obveznik prikuplja od svojih kupaca te ga obračunava i zatim prosljeđuje u državni proračun. Kroz ovaj završni rad pobliže će se prikazati razvoj poreza na dodanu vrijednost u Republici Hrvatskoj i Europskoj uniji, definirati će se načelo odredišta poreza na dodanu vrijednost i pobliže će se upoznati s poreznom terminologijom.
Abstract (english)
Value added tax (VAT) is one of the forms of sales tax.Under the concept of turnover tax implies taxation of goods and provision of services for remuneration.The value added tax represents one of the most significant revenues of the state budget that the taxpayer collects from the customers, calculates it and proceeds to the state budget. Through this final work the development of value added tax in Republic of Croatia and the European Union will be shown, the principle of taxation will be defined and tax terminology will be thoroughly explained.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:128732
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryRepository of University Department of Professional Studies
Created on2019-10-28 11:19:45