Porezni tretman stjecanja osobnih automobila iz Europske unije i uvoza iz trećih zemalja

professional thesis

• Title (english): Tax treatment of the acquisition of personal cars from the European union and imports from third countries
• Author: Kristina Vereš
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-11-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U poreznom sustavu Republike Hrvatske egzistira velik broj različitih poreznih prihoda. Možemo istaknuti da su najznačajniji prihodi od svih, porez na dodanu vrijednost zbog svoje jednostavnosti ubiranja i sigurnosti, te trošarine. U okviru trošarina najizdašniji je poseban porez na motorna vozila koji se plaća prilikom stjecanja osobnog automobila iz drugih država članica Europske unije, te prilikom uvoza iz trećih zemalja. Nastojat ćemo analizirati karakteristike i značaj poreznog i računovodstvenog položaja nabavljenih osobnih automobila. Računovodstveno evidentiranje i oporezivanje razlikuje se s obzirom na osobu stjecatelja, stječe li se osobni automobil za osobni prijevoz ili za obavljanje djelatnosti, te radi li se o novom ili rabljenom osobnom vozilu. Cilj ovog rada je analizirati i usporediti na koji način se vrši oporezivanje osobnih automobila, odnosno prikazati glavne razlike poreznog opterećenja uzevši u obzir prethodno navedene indikatore.

Abstract (english)

The tax system of the Republic of Croatia contains a large number of different tax revenues. We emphasize that the most significant income of all, VAT because of easy collection and security, and excise duty. Special tax on motor vehicles is the highest of excise duty, and is paid when acquiring a car from other EU Member States, and when they have been imported from third countries. We will try to analyze the characteristics and significance of the tax and accounting position of purchased cars. Accounting and taxation differs depending on the acquirer's person, whether a personal car is acquired for personal
transport or for the purpose of business, and whether it is a new or used car. The aim of this work paper is to analyze and compare how the taxation of cars is done, that is, to show the main differences in the tax burden, taking into account the above indicators.

• Keywords: PDV; poseban porez na motorna vozila; stjecanje iz Europske unije; uvoz iz trećih zemalja
• Keywords (english): VAT; special tax on motor vehichles; acquisition from EU; import from third countries
• Language: croatian
• URN:NBN: urn:nbn:hr:148:743506
• Study programme: Title: Accounting and Taxation; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/specijalistica računovodstva i poreza (sveučilišni/a specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-12-09 19:56:28