Snižene stope poreza na dodanu vrijednost

undergraduate thesis

• Title (english): Reduced value-added tax rates
• Author: Nives Gračanin
• Mentor: Dajana Barbić (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Ovaj rad istražuje ulogu i utjecaj sniženih stopa poreza na dodanu vrijednost (PDV) u poreznom
sustavu Republike Hrvatske. Porez na dodanu vrijednost jedan je od ključnih izvora prihoda za
državni proračun, a njegove snižene stope koriste se kao alat za poticanje potrošnje i
olakšavanje pristupa osnovnim dobrima i uslugama. Rad pruža pregled teorijskih aspekata
PDV-a, povijesni razvoj, te ekonomske učinke primjene različitih stopa PDV-a. Posebna pažnja
posvećena je analizi primjene sniženih stopa PDV-a od 5% i 13% u Hrvatskoj, te komparativnoj
analizi obzirom na druge zemlje Unije.
Teorijski dio odnosi se na ključne pojmove i načela poreznog sustava, uključujući razliku
između direktnih i indirektnih poreza te načela pravednosti i učinkovitosti. Razmatrani su i
povijesni razvoj te ekonomski učinci PDV-a, uključujući njegov utjecaj na potrošnju,
zaposlenost i ukupnu gospodarsku aktivnost.
Empirijski dio rada analizira primjenu sniženih stopa PDV-a u Hrvatskoj, s posebnim
naglaskom na stope od 5% i 13%, primjenjive na određene osnovne proizvode i usluge.
Usporedba sa sniženim stopama PDV-a u drugim zemljama Europske unije omogućuje
sagledavanje širih implikacija i različitih pristupa u primjeni ovog poreznog instrumenta.
Kroz detaljnu analizu učinaka sniženih stopa PDV-a na gospodarstvo, rad identificira pozitivne
i negativne aspekte njihove primjene. Pozitivni učinci uključuju poticanje potrošnje i
olakšavanje pristupa osnovnim dobrima, dok negativni uključuju smanjenje proračunskih
prihoda i moguće distorzije na tržištu.
Zaključno, rad pruža sveobuhvatan pregled uloge sniženih stopa PDV-a u poreznom sustavu
Hrvatske i Europske unije te procjenjuje njihove ekonomske učinke. Rezultati istraživanja
mogu poslužiti kao osnovica za daljnje promišljanje i optimizaciju porezne politike s ciljem
postizanja ravnoteže između fiskalne stabilnosti i socijalne pravednosti.

Abstract (english)

This undergraduate thesis explores the role and impact of reduced value-added tax (VAT) rates
within the tax system of the Republic of Croatia. The value-added tax is one of the key sources
of revenue for the state budget, and its reduced rates are used as a tool to stimulate consumption
and facilitate access to essential goods and services. The thesis presents an overview of the
theoretical foundations of VAT, examines its historical development, and analyzes the economic
effects of implementing various VAT rates. Special attention is given to the analysis of the
application of reduced VAT rates of 5% and 13% in Croatia, along with a comparative analysis
with other EU countries.
The theoretical section covers key concepts and fundamentals of taxation, including the
distinction between direct and indirect taxes, as well as considerations of fairness and efficiency.
The historical development and economic impacts of VAT are also examined, including its
effects on consumption, employment, and overall economic activity.
The empirical part of the thesis analyzes the application of reduced VAT rates in Croatia, with
a specific focus on the 5% and 13% rates applicable to certain basic goods and services. A
comparison with reduced VAT rates in other European Union countries allows for a broader
understanding of the implications and various approaches to the application of this tax
instrument.
Through a detailed analysis of the effects of reduced VAT rates on the economy, the thesis
identifies both positive and negative aspects of their application. Positive effects include the
stimulation of consumption and easier access to basic goods, while negative effects include a
reduction in budget revenues and potential market distortions.
In conclusion, the thesis provides a comprehensive overview of the role of reduced VAT rates
in the tax system of Croatia and the European Union, and assesses their economic impacts. The
research results can serve as a basis for further reflection and optimization of tax policy, with
the aim of achieving a balance between fiscal stability and social equity.

• Keywords: porez na dodanu vrijednost; snižene stope poreza na dodanu vrijednost; Europska unija; fiskalna politika; ekonomski učinci
• Keywords (english): value-added tax; reduced value-added tax rates; European Union; fiscal policy; economic effects
• Language: croatian
• URN:NBN: urn:nbn:hr:148:049902
• Study programme: Title: /; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-09-24 19:36:57