Fiskalni i nefiskalni učinci uvođenja poreza na dodanu vrijednost u Republici Hrvatskoj u razdoblju 1998. do danas

master's thesis

• Title (english): Fiscal and non-fiscal effects of the introduction of vat in the republic of croatia in the period from 1998 to the present
• Author: Mateja Jukić
• Mentor: Nika Šimurina (mentor)
• Committee member: Dajana Barbić (predsjednik 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: 2023-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porez na dodanu vrijednost jedan je od najznačajnijih i najčešće korištenih poreznih oblika u zemljama koje su ga uvele u svoj porezni sustav kao oblike oporezivanja opće potrošnje. Uvođenjem poreza na dodanu vrijednost u porezni sustav Republike Hrvatske 1998. godine smatra se kako je završila reforma poreznog sustava, a uveden je zbog reformiranja cjelokupnog hrvatskog poreznog sustava u skladu s novim političkim i gospodarskim okolnostima, fiskalnim zahtjevima te zbog potrebe usklađivanja poreznog sustava s poreznim sustavom Europske unije s ciljem postizanja što veće slobode kretanja proizvoda i usluga između zemalja. Izmjenama u sustavu poreza na dodanu vrijednost nositelji fiskalne politike utječu na ostvarivanje svojih ciljeva kao što su povećanje gospodarske aktivnosti, utjecaj na socijalne nejednakosti u društvu te na konkurentnost gospodarstva. Cilj rada je analizirati ostvarenje tih učinka od uvođenja PDV-a u porezni sustav Republike Hrvatske, njegov nastanak, razvoj, sadašnju situaciju te procjene razvoja u budućnosti. Radom se prikazuje veza između uvođenja poreza na dodanu vrijednost u porezni sustav zemlje te učinaka koji se time ostvaruju uz poseban naglasak na ekonomski rast, konkurentnost zemlje e društvenu preraspodjelu na primjeru Republike Hrvatske.

Abstract (english)

Value added tax is one of the most significant and most frequently used tax forms in countries that have introduced it into their tax system as a form of general consumption taxation. With the introduction of value added tax in the tax system of the Republic of Croatia in 1998, the reform of the tax system is considered to have ended, and it was introduced due to the reformation of the entire Croatian tax system in accordance with new political and economic circumstances, fiscal requirements and the need to harmonize the tax system with the tax system of the European Union with the aim of achieving greater freedom of movement of products and services between countries. Through changes in the value added tax system, fiscal policy holders influence the achievement of their goals, such as increasing economic activity, impacting social inequality in society and the competitiveness of the economy. The aim of the paper is to analyze the realization of these effects since the introduction of VAT in the tax system of the Republic of Croatia, its origin, development, current situation and future development estimates. The paper shows the connection between the introduction of value added tax in the country's tax system and the effects that are realized with a special emphasis on economic growth, the country's competitiveness and social redistribution on the example of the Republic of Croatia.

• Keywords: porez na dodanu vrijednost; fiskalni učinci; nefiskalni učinci; porezne reforme
• Keywords (english): value added tax; fiscal effects; non-fiscal effects; tax reforms
• Language: croatian
• URN:NBN: urn:nbn:hr:148:126413
• Study programme: Title: 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: 2023-09-21 19:37:56