Analysis and financial role of value added tax

Porez na dodanu vrijednost je relativno mlad porez, međutim i kao takav ima vrlo bitnu ulogu u poreznim sustavima suvremenih zemalja. Danas PDV predstavlja najizdašniji porezni prihod i temeljni stup proračuna država koje ga koriste. Stope PDV-a najčešće se upotrebljavaju kao element za opisivanje poreza na dodanu vrijednost. U ovom radu autor nastoji prikazati važnost PDV-a i njegove elemente u Republici Hrvatskoj, te također važnu ulogu koju PDV ima u državnom proračunu.Value added tax is a relatively young tax, but as such it has a very important role in the tax systems of modern countries. Today, VAT is the most expensive tax revenue and the basic pillar of the budget in countries that use it. VAT rates are most often used as an element for describing value added tax. In this paper, the author tries to show the importance of VAT and it's elements in Croatia, as well as the important role that VAT has in the state budget