Oporezivanje ugostiteljske djelatnosti porezom na dodanu vrijednost

master's thesis

• Title (english): Value added tax in food and beverage activities sector
• Author: Matea Zeko
• Mentor: Dajana Barbić (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2020-09-16, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Glavni cilj diplomskog rada je prikazati važnost poreza na dodanu vrijednost i njegov utjecaj
na turizam. U radu se pratiti povijesni razvoj poreza na dodanu vrijednost; razdoblje, prije
nego što je Hrvatska pristupila Europskoj uniji pa sve do danas. Naglasak je na glavnim
karakteristikama poreza na dodanu vrijednost te njegovoj važnosti i značenju za državni
proračun. Fokus rada je također na samoj ugostiteljskoj djelatnosti i kategorizaciji
ugostiteljskih objekata, s obzirom na činjenicu da ugostiteljska djelatnost ima veliko značenje
za turizam, i predstavlja važnu granu gospodarstva Hrvatske. Prilikom provedbe analize,
uspoređuju se stope poreza na dodanu vrijednost i rang koji zemlja zauzima prema kriteriju
konkurentnosti u turizmu, cjenovne konkurentnosti i poslovnog okruženja. U zaključku je
donesena konačna odluka o utjecaju porez na dodanu vrijednost na konkurentnost turizma.

Abstract (english)

The aim of this graduate thesis is to outline importance of value added tax and it's impact on
tourism. The paper follows historical development value addded tax, in a period before
Croatia joined European union untill today. There is an accent on main characteristics value
added tax and it's importance and significance on state budget. The focus is put on food and
beverage service activities sector and on categorization of hotels and restaurants, considering
the fact that food and beverage service activities sector has a great impact on tourism and
represents important economic branch in Croatia. During the analysis, we will compare rate of
value added tax and rang which country takes according to competitiveness in tourism, price
competition and business environment. At the end we will make a decision does value added
tax affects on tourism competitiveness.

• Keywords: porez na dodanu vrijednost; turizam; ugostiteljska djelatnost; hotelijerstvo; cjenovna konkurentnost; konkurentnost turizma; konkurentnost poslovnog okruženja
• Keywords (english): value added tax; tourism; food and beverage service activities sector; hospitality; price competitiveness; tourism competitiveness; business environment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:596757
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Finance; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-17 12:38:57