The Role of Added-value Taxation in the Fiscal System of the Republic of Croatia

U završnom radu analiziran je PDV u fiskalnom sustavu, prikazan je fiskalni sustav, razvoj poreza na dodanu vrijednost kroz povijest, porezni sustav Republike Hrvatske, osnove PDV-a; predmet oporezivanja, tko je porezni obveznik, mjesto oporezivanja, kolika je porezna osnovica, koje su stope poreza, razdoblja oporezivanja i kada dolazi do oslobađanja od plaćanja poreza na dodanu vrijednost.This final paper is analyzing VAT in the fiscal system, along with a depiction of the fiscal system, the development of the value-added tax through history, the tax system of the Republic of Croatia and the basics of VAT; items of taxation, who is a taxpayer, places of taxation, how big are the tax bases and tax rates, periods of taxation and cases of exemptions from paying tax for the added value