Računovodstveni i porezni tretman izvoza i stjecanja dobara i usluga unutar Europske unije

master's thesis

• Title (english): Accounting and tax treatment of export and acquisition of goods and services within the European Union
• Author: Barbara Puljić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Uvoz i izvoz robe i usluga su bitni aspekti globalne ekonomije, koji omogućuju međunarodnu trgovinu i razmjenu dobara te doprinose razvoju gospodarstva zemalja diljem svijeta. Uvoz predstavlja proces unošenja robe ili usluga iz jedne zemlje u drugu, dok izvoz označava proces prodaje i otpreme robe ili usluga iz jedne zemlje u druge zemlje. Oba procesa su međusobno povezana i imaju ključnu ulogu u rastu nacionalnih ekonomija.
Ulaskom Hrvatske u Europsku uniju (EU), otvorila su se nova područja poslovanja za hrvatska poduzeća. Proširenjem tržišta na cjelokupno europsko područje, hrvatske tvrtke su dobile priliku za stjecanje novih klijenata i partnera te povećanje uvoza i izvoza proizvoda i usluga. Međutim, s tim proširenjem dolazi i obveza poštivanja europskih pravila i regulativa, uključujući i direktive o porezu na dodanu vrijednost. Europska direktiva o PDV-u postavlja zajedničke smjernice za oporezivanje robe i usluga unutar EU kako bi se osigurala jednaka pravila igre za sve sudionike na tržištu. Hrvatska, kao članica EU, mora uskladiti svoje zakonodavstvo s ovim direktivama kako bi osigurala pravilno funkcioniranje tržišta i poštivanje poreznih propisa. Kroz usklađivanje s direktivama o PDV-u, hrvatska poduzeća osiguravaju da njihove poslovne aktivnosti budu u skladu s europskim standardima i pravilima, što olakšava stjecanje i izvoz dobara i usluga unutar Europske unije.
Usklađivanje s europskim propisima također pridonosi stvaranju povjerenja među trgovinskim partnerima te olakšava transakcije i poslovanje na europskom tržištu. Međutim, implementacija direktiva o PDV-u zahtijeva pažljivo praćenje i prilagodbu nacionalnih zakonodavstava kako bi se osigurala ispravna primjena poreznih pravila. Stoga, hrvatska poduzeća kontinuirano prate promjene u zakonodavstvu i prilagođavaju svoje poslovne prakse kako bi se osigurala usklađenost s europskim propisima.

Abstract (english)

Import and export of goods and services are essential aspects of the global economy, enabling international trade and exchange of goods, and contributing to the development of economies worldwide. Import represents the process of bringing goods or services from one country to another, while export denotes the process of selling and dispatching goods or services from one country to other countries. Both processes are interconnected and play a vital role in the growth of national economies.
With Croatia's accession to the European Union (EU), new business areas have opened up for Croatian companies. By expanding the market to the entire European area, Croatian companies have gained opportunities to acquire new clients and partners and increase the import and export of goods and services. However, with this expansion comes the obligation to comply with European rules and regulations, including directives on value-added tax (VAT). The European VAT directive sets common guidelines for taxing goods and services within the EU to ensure fair play for all market participants. Croatia, as an EU member, must harmonize its legislation with these directives to ensure the proper functioning of the market and compliance with tax regulations. By aligning with VAT directives, Croatian companies ensure that their business activities comply with European standards and rules, facilitating the acquisition and export of goods and services within the European Union.
Compliance with European regulations also contributes to building trust among trading partners and facilitates transactions and business operations in the European market. However, implementing VAT directives requires careful monitoring and adjustment of national legislation to ensure proper application of tax rules. Therefore, Croatian companies continuously monitor legislative changes and adapt their business practices to ensure compliance with European regulations.

• Keywords: porez; EU; usluge; dobra; trostrani posao
• Keywords (english): tax; EU; services; goods; triangulation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:200317
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-07-09 21:25:54