UČINAK MEHANIZMA PRIJENOSA POREZNE OBVEZE NA SPREČAVANJE POREZNIH PRIJEVARA U OKVIRU POREZA NA DODANU VRIJEDNOST EUROPSKE UNIJE

master's thesis

• Title (english): IMPACT OF THE REVERSE CHARGE MECHANISM ON PREVENTING TAX FRAUD IN THE VALUE ADDED TAX SYSTEM OF THE EUROPAN UNION
• Author: Juraj Pem
• Mentor: Nika Šimurina (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2022-07-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Ovaj se diplomski rad bavi analizom sustava poreza na dodanu vrijednost unutar Europske unije, njegove ranjivosti na porezne prijevare te mehanizam prjenosa porezne obveze na sprečavanje i smanjenje tih prijevara. Glavni cilj rada je dati uvid u funkcioniranje mehanizma prijenosa porezne obveze unutar sustava poreza na dodanu vrijednost Europske unije na sprečavanje poreznih prijevara, opisati nedostatke sustava te analizirati uspješnost implementiranih rješenja. Za potrebe istraživanja koriste se sekundarni izvori podataka. Rad zaključuje s tezom kako je trenutno implementirani sustav općeg prijenosa porezne obveze u državama članicama nedovoljan, pošto se on primjenjuje na različite sektore i različite države članice, te prijevare onemogućene u jednom sektoru ili državi članici mogu jednostavno prijeći u drugu u kojoj sustav nije implementiran. Također, rad zaključuje sa činjenicom da iako mehanizam prijenosa porezne obveze može eliminirati prijevare, posljedice njegove općenite implementacije na domaće B2B transakcije su transformacija PDV-a u porez na promet u maloprodaji koji ne sadrži svojstva sigurnosti plaćanja kao PDV, te se tako znatno povećava rizik utaje poreza i izbjegavanja plaćanja.

Abstract (english)

This Thesis deals with the analysis of the value added tax system within the European Union, its vulnerabilities to tax fraud schemes and the reverse charge mechanism as means of preventing and mitigating said frauds. The main purpose of the paper is to provide insight into the reverse charge mechanism within the VAT framework of the European Union and its effect on preventing tax fraud, as well as to describe the deficiencies of the system and analyze the success of the implemented solutions. The main sources for this research are secondary data and information. The Thesis concludes that the currently implemented general reverse charge system is not enough to stop fraud, as it is unevenly implemented between sectors and Member States, and therefore fraud eliminated in one sector or Member State can simply move on to another where the system is not implemented. Also, the Thesis concludes that the reverse charge mechanism is able to eliminate tax fraud, however the consequence of its general and wide implementation on domestic B2B transactions is the transformation of VAT into a retail sales tax which does not contain the same characteristics of security as VAT, and therefore the risk of tax evasion and tax avoidance is increased significantly.

• Keywords: porezni sustav; prijenos porezne obveze; porezna prijevara; porez na dodanu vrijednost
• Keywords (english): tax system; reverse charge; tax fraud; value added tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:923271
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2022-07-11 09:27:25