The influence of value added tax accounting on business performance

Porezi su obvezna davanja koja bez izravne i trenutačne protuusluge država uzima od osoba i poduzeća da bi pomoću prikupljenog novaca financirala javne rashode. Govoreći o porezima važno je napomenuti da su porezi obvezna davanja i da za plaćene poreze nema trenutačne izravne protuusluge. Najčešća porezna podjela je na izravne i neizravne poreze. Izravni porezi su oni koje osobno uplaćuje porezni obveznik ili u ime poreznog obveznika uplaćuje njegov poslodavac. Primjeri takvog poreznog oblika su porez na dohodak koji plaćamo iz plaće, autorskog honorara ili obrta i porez na dobit koji plaćaju poduzeća. S druge strane, neizravni porezi ne terete onoga tko ih uplaćuje u državni proračun, već se najčešće porezna obveza prevaljuje na druge. Najpoznatiji neizravni porez je porez na dodanu vrijednost. Neizravne poreze karakterizira elastičnost, nesocijalnost, ugodnost pri plaćanju, izdašnost, prevaljivost te obvezatnost. Porez na dodanu vrijednost predstavlja svefazni porez na promet koji se obračunava u svakoj fazi proizvodno – prodajnog ciklusa, ali samo na iznos dodane vrijednosti koji se oblikovala u toj fazi, a ne na cjelokupnu vrijednost proizvodnje. PDV smatra jednim od najpoželjnijih oblika poreza koji ima, prije svega, široku poreznu bazu, stabilne prihode i jednostavan mehanizam određivanja i ubiranja poreza. Dok se neki od nedostataka poreza na dodanu vrijednost očituju se u složenim pravilima, osobito kod poreznih sustava koji primjenjuju više različitih stopa PDV-a i onih proizvoda koji su oslobođeni plaćanja PDV-a.Taxes are compulsory charges without a direct and immediate return service collected by the state from individuals and companies in order to use the collected money to fund public expenditures. When speaking of taxes, it is important to mention that taxes are compulsory charges and that there is no immediate direct return service for the paid taxes. Taxes are most commonly divided into direct and indirect taxes. Direct taxes are taxes paid by a taxpayer personally or by the taxpayer's employer in the name of the taxpayer. Examples of that form of tax are income taxes, which are paid from salaries, royalties or trades, and corporate taxes, which are paid by corporations. On the other side, indirect taxes do not burden the ones who pay them into the state budget. Rather, the tax liability is most often passed on to others. The most well-known form of indirect tax is the value-added tax. Indirect taxes are characterized by elasticity, non-sociality, convenience of payment, abundance, transferability and obligatoriness. Value-added tax is a comprehensive sales tax that is calculated at each stage of the production and sales cycle, but only for the value added at the specific stage, and not for the total production value. VAT is considered to be one of the most desirable tax forms, having, above all, a broad tax base, stable revenues and a simple mechanism for determining and collecting taxes. However, there are also some disadvantages of the value-added tax, and they are manifest in complex rules, especially in tax systems that use different VAT rates and products exempt from VAT