Specifics of taxation in branch of turist accomodation

Ovim radom će biti predstavljen problematika PDV-a kao vrlo visokog poreza u Hrvatskoj u odnosu na ostale države koje su u EU. Porez na dodanu vrijednost jedan je od najučestalijih poreznih oblika. Njime se oporezuju različiti oblici dobara i usluga. U različito oporezivanje dobara i usluga također spada i oporezivanje usluga u turizmu. Svrha ovog rada je analizirati specifičnosti oporezivanja djelatnosti turističkog smještaja. Kroz rad će se analizirati specifičnosti pojedinih usluga u turizmu. Naglasak je na usluge smještaja, usluge prehrane i pića te usluge putničkih agencija.The aim of this paper is to introduce the issue of VAT (value-added tax) rates in Croatia as one of the highest by comparison with other member states of the EU (European Union). VAT is one of the most frequent type of tax. It is a type of tax assesed on the value added to goods and services. A variety of taxing goods and sevices also includes taxing tourisam services. The purpose of this paper is anlayzing specificity of taxing tourist accommodation activities. This paper analyzes specificity of individual services in tourisam. Main emphasis is laid on accommodation services, food and bevrage services and travel agency services