Analysis of the Value-added Tax in the Republic of Croatia and its importance for the state budget

Ovaj rad bavi se porezom na dodanu vrijednost u Republici Hrvatskoj. Porez na dodanu vrijednost zauzima važno mjesto u suvremenim poreznim sustavima, pa tako i u poreznom sustavu Republike Hrvatske. Također, ovaj porezni oblik najizdašniji je prihod u proračunu Republike Hrvatske. Analiza obuhvaća najvažnije karakteristike PDV-a, ali i cjelokupnog poreznog sustava Republike Hrvatske. Cilj ovoga rada je smjestiti PDV u porezni sustav, proći kroz njegova važna obilježja i promjene koje su nastale od uvođenja do danas te navesti promjene nastale uslijed harmonizacije poreznog sustava i sustava poreza na dodanu vrijednost nakon ulaska u Europsku uniju. Također, cilj je prikazati kretanje prihoda od PDV-a u odnosu na ukupne proračunske prihode, porezne prihode i BDP. Porezni sustav Republike Hrvatske mlad je porezni sustav, nastao nakon osamostaljenja države donošenjem Zakona o neposrednim porezima. Tim zakonom uređeno je osam poreznih oblika koji su mijenjani, nadopunjavani ili ukidani tijekom godina. Danas, porezni sustav Republike Hrvatske dijeli se na državne poreze, županijske poreze, gradske ili općinske poreze, zajedničke poreze, poreze na dobitke od igara na sreću i naknade na priređivanje igara na sreću te, naknade za priređivanje nagradnih igara. Većina prihoda državnog proračuna dolazi od potrošnih poreza. Porez na dodanu vrijednost u hrvatski porezni sustav uveden je 1998. godine po stopi od 22%. Uvođenje poreza na dodanu vrijednost smatra se kao okončanje izgradnje novog poreznog sustava Republike Hrvatske. Zakon o porezu na dodanu vrijednost sadrži važne elemente PDV-a, a to su porezni obveznik, predmet oporezivanja, porezna osnovica, stopa PDV-a, oslobođenja, pravo na odbitak pretporeza, mjesto oporezivanja te ostale elemente. Zbog ulaska Republike Hrvatske u Europsku uniju porezni sustav trebao je proći proces prilagodbe, odnosno harmonizacije s pravnom stečevinom Europske unije. Zbog toga je uveden i Zakon o fiskalizaciji u prometu gotovinom s ciljem boljeg praćenja naplate PDV-a. Odmah nakon uvođenja, porez na dodanu vrijednost zauzeo je vodeće mjesto u poreznim prihodima, a tako je i danas. Unatoč raznim izmjenama broja i visine stopa, oslobođenjima i ostalim elementima PDV-a taj porezni prihod zadržao je izdašnost što ukazuje na veliku važnost PDV-a za državni proračun.This paper deals with Value-added tax in the Republic of Croatia. Value-added tax holds down an important place in modern tax systems, including the tax system of the Republic of Croatia. Also, this tax form is the most profitable income in the Croatian state budget. The analysis covers the most important features of VAT, but also features of the entire tax system of the Republic of Croatia. The aim of this paper is to place VAT in the tax system, to go through its important features and changes that have occurred since its introduction until today, and to list the changes resulting from the harmonization of the tax system and the value-added tax system upon accession to the European Union. Also, the goal is to show the movement of VAT revenues in relation to total state budget revenues, tax revenues and GDP. Croatian tax system is a young system created after the independence. It is created by the adoption of Direct Taxes Law. That Law was regulating eight tax forms that have been amended, supplemented or repealed over the years. Today, the Croatian tax system is divided into state taxes, county taxes, city or municipal taxes, common taxes, taxes on gambling winnings and gambling fees, and fees on organizing prize games. Most of the state budget revenue comes from so-called spending taxes. The value-added tax was introduced into the Croatian tax system in 1998 at a rate of 22%. The introduction of value-added tax is considered as the completion of the construction of the new tax system of the Republic of Croatia. Value-added tax Law contains important elements of VAT, which are the taxpayer, the subject of taxation, the tax base, the rate of VAT, exemptions, the right to deduct tax, the place of taxation and other elements. Due to the accession of the Republic of Croatia to the European Union, the tax system had to undergo the process of adjustment with the acquis communautaire. For this reason, the Fiscalization in Cash Transactions Law was introduced to improve monitoring VAT collection. Immediately after its introduction, value-added tax has taken the lead place in tax revenue, and it still holds it today. Despite various changes in the number and amount of rates, exemptions and other elements of VAT, this tax revenue has remained abundant, indicating the great importance of VAT for the state budget