Utjecaj, značenje i način primjene prijenosa porezne obveze prilikom obavljanja građevinskih usluga

master's thesis

• Author: Mihael Krajinović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Građevinarstvo je jedna od najstarijih djelatnosti. U Hrvatskoj 2019. godine građevinska djelatnost činila je 4,6% ukupnog bruto društvenog proizvoda.
Nakon dugotrajne gospodarske krize koja je počela 2008. naznake oporavka građevinske aktivnosti u Hrvatskoj pojavile su se u 2015., a u 2018. bila je zabilježena najviša stopa rasta opsega građevinskih radova od 2008., ali pod dominantnim utjecajem rasta u visokogradnji koji nije bio dovoljno poduprt kretanjima u niskogradnji.
Na građevinske usluge u Republici Hrvatskoj primjenjuje se opća stopa poreza na dodanu vrijednost. Opća stopa poreza na dodanu vrijednost u Hrvatskoj od 1. ožujka 2012. iznosi 25%.
Od 1. srpnja 2013. godine Zakon o porezu na dodanu vrijednost propisuje prijenos porezne obveze u slučaju obavljanja građevinskih radova između dva porezna obveznika u Republici Hrvatskoj.

Abstract (english)

Construction is one of the oldest activities. In Croatia in 2019, construction accounted for 4.6% of total gross domestic product.
After the protracted economic crisis that began in 2008, indications of a recovery in construction activity in Croatia appeared in 2015, and in 2018 the highest growth rate of construction work since 2008 was recorded, but under the dominant influence of growth in building construction that was not sufficiently supported trends in civil engineering.
The general value added tax rate applies to construction services in the Republic of Croatia. The general VAT rate in Croatia as of 1 March 2012 is 25%.
As of 1 July 2013, the Value Added Tax Act prescribes the transfer of tax liability in the case of construction works between two taxpayers in the Republic of Croatia.

• Keywords: PDV u graditeljstvu; prijenos porezne obveze; porezi; porez na dodanu vrijednost; oporezivanje građevinskih usluga
• Keywords (english): VAT in construction; transfer of tax liability; taxes; value added tax; taxation of construction services
• Language: croatian
• URN:NBN: urn:nbn:hr:148:622338
• 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: Access restricted to authenticated users
• Created on: 2021-07-13 08:34:55