Harmonization of the Croatian system of the Value added tax with the European union acquis

Porez na dodanu vrijednost kao najizdašniji prihod državnog proračuna ima značajan utjecaj na gospodarstvo Republike Hrvatske. Promjene u sustavu oporezivanja PDV-om od ulaska Hrvatske u EU tiču se ne samo poduzetnika koji su zaduženi za njegovo ubiranje već i građana koji u konačnici snose porezni teret. Naime, u sklopu predpristupnih pregovora s EU pred Hrvatsku je stavljen izazov da uskladi hrvatski sustav poreza na dodanu vrijednost s pravnom stečevinom Europske unije. Cilj rada je analizirati stupanj usklađenosti hrvatskog zakonodavnog okvira za oporezivanje PDV-om s pravnom stečevinom EU te objasniti temelje funkcioniranja novog sustava PDV-a s naglaskom na promjenama. Ulaskom u Uniju, RH je postala dio jedinstvenog europskog tržišta čime je postala izložena tzv. kružnim prijevarama koje su karakteristične za područje EU. U radu se govori o raznim oblicima izbjegavanja poreza i porezne evazije, a s ozbirom na njihov značajan utjecaj na državne financije, posebna pozornost pridaje se upravo kružnim prijevarama. Osim toga, govori se i o mjerama za suzbijanje istih. Na kraju se mogu donijeti određeni zaključci o pozitivnim i negativnim učincima uključivanja Hrvatske na jedinstveno europsko tržište s aspekta prilagodbe hrvatskog sustava PDV-a zahtjevima Europske unije.Value-added tax, as the most abundant revenue of the state budget, has a significant impact on the Croatian economy. Changes in the system of VAT taxation are consequences of Croatian accession to the EU. Changes concern not only entrepreneurs who are responsible for its collection, but also citizens who ultimately bear the tax burden. As part of the pre-accession negotiations with the EU, on Croatia was placed challenge to harmonize the Croatian system of value added tax with the acquis communautaire. The aim of this paper is to analyze the degree of harmonization of the Croatian legal framework for the taxation of VAT with the EU acquis and to explain the foundations of new VAT system, with emphasis on the changes. By joining the EU, Croatia became part of the European single market and by that became exposed to circular frauds that are characteristic for the area of the EU. The paper discusses the various forms of tax avoidance and tax evasion. Special attention is given to the circular frauds because of their significant impact on public finances. Also, paper discusses measures how to combat tax evasion. Certain conclusions can be drown about Croatian involvement in the European single market. Harmonization of the Croatian system of the value added tax with the EU acquis has some advantages and disadvantages which are discussed in the paper