Razvoj i učinci implementacije poreza na digitalne usluge u odabranim zemljama

master's thesis

• Title (english): Evolution and effects of implementation of digital services tax in the selected countries
• Author: Domagoj Radovčić
• Mentor: Ivana Dražić Lutilsky (mentor); MBZ: 242861
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-06-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada je analizirati razvoj poreza na digitalne usluge te njegovu dosadašnju uporabu koristeći znanstvenu literaturu, relevantne zakonodavne okvire te publikacije Organizacije za ekonomsku suradnju i razvoj (nadalje: OECD). Nakon proučavanja teorijskog aspekta poreza na digitalne usluge rad se osvrće na primjere zemalja u kojima je implementiran neki oblik poreza na digitalne usluge te moguće načine implementacije istoga u Republici Hrvatskoj. Primarni zaključak ovog rada je kako je razvoj i implementacija poreza na digitalne usluge dugotrajan proces čiji će krajnji rezultat ovisiti ponajviše o multilateralnim naporima za suradnju među državama-članicama OECD-a.

Abstract (english)

The goal of this master thesis is to analyse digital services tax and its implementation by using scientific literature, relevant legislative frameworks and publications by Organisation for Economic Co-operation and Development (hereinafter: OECD). After studying the theoretical aspect of digital services tax, this thesis looks back on examples of countries which implemented some form of digital services tax as well as possible ways of implementation of digital services tax in Republic of Croatia. The primary conclusion of this thesis is that evolution and implementation of digital services tax is a long-term process the end result of which will depend mostly on multilateral efforts for cooperation between member-states of OECD.

• Keywords: porez; digitalne; usluge; Hrvatska; OECD
• Keywords (english): tax; digital; services; Croatia; OECD
• Language: croatian
• URN:NBN: urn:nbn:hr:148:553505
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-06-30 08:13:20