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Obveznici poreza na dodanu vrijednost u RH
Dubravka Pankretić (2017)
RRiF College of Financial Management
Cite this document

Pankretić, D. (2017). Obveznici poreza na dodanu vrijednost u RH (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:087122

Pankretić, Dubravka. "Obveznici poreza na dodanu vrijednost u RH." Undergraduate thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:087122

Pankretić, Dubravka. "Obveznici poreza na dodanu vrijednost u RH." Undergraduate thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:087122

Pankretić, D. (2017). 'Obveznici poreza na dodanu vrijednost u RH', Undergraduate thesis, RRiF College of Financial Management, accessed 26 February 2020, https://urn.nsk.hr/urn:nbn:hr:198:087122

Pankretić D. Obveznici poreza na dodanu vrijednost u RH [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2017 [cited 2020 February 26] Available at: https://urn.nsk.hr/urn:nbn:hr:198:087122

D. Pankretić, "Obveznici poreza na dodanu vrijednost u RH", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:198:087122

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Metadata
TitleObveznici poreza na dodanu vrijednost u RH
Title (english)Taxpayer in republic of croatia
AuthorDubravka Pankretić
MentorLjerka Markota (mentor)
Committee memberTamara Cirkveni Filipović (predsjednik povjerenstva)
Committee memberDolores Pušar Banović (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2017-07-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovom se radu obrađuje pojam i kategorija poreznih obveznika u Republici Hrvatskoj. Cilj ovog rada je definirati pojam i status obveznika poreza na dodanu vrijednost. U radu se pojašnjava razlika između redovitih i malih poreznih obveznika. Obrađuje se i način registracije poreznih obveznika kao i dodjela i važnost PDV identifikacijskog broja. Nadalje, ovim radom pojašnjava se i način izlaska poreznih obveznika iz sustava poreza na dodanu vrijednost i to zbog smanjenog prometa kao i zbog likvidacije djelatnosti. Od razdoblja ulaska u Europsku uniju,odnosno od 1. srpnja 2013., posebna važnost pridaje se sustavu za razmjenu informacija o PDV-u.
Abstract (english)
This paper deals with the term and category of taxpayer in Republic of Croatia. The main goal of this paper is to define the term and status of value added taxpayer. Also this paper defines the difference between regular and small taxpayers. The procedure for registration of taxpayers as well the assignment and importance of VAT identification number is also elaborated. Furthermore, this paper also elaborates the modalities that taxpayers can use for unregistering from VAT system due to the reasons of impaired turnover as well as liquidation of activity. Since becoming member of the European Union that is as of July 1 2013 special importance has been given to the VAT Information Exchange System (VIES).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:087122
Study programmeTitle: Accounting and Finance
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 conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-04-05 17:24:14