THE ROLE AND IMPORTANCE OF VALUE ADDED TAX IN THE TAX SYSTEM : Graduate paper

Porez na dodanu vrijednost je porezni oblik koji ima značajnu ulogu u poreznom sustavu. Predstavlja oblik financijskog instrumenta kojim se prikupljaju javni prihodi za podmirenje javnih rashoda države. Porez na dodanu vrijednost postoji koliko i prve civilizacije, a pripada skupini poreza na promet. Zbog karakteristika jeftinoće, izdašnosti i stabilnosti prikupljanja javnih prihoda PDV u svojim poreznim sustavima primjenjuju sve članice EU-a. U radu je analiziran porez na dodanu vrijednost u Europskoj uniji s naglaskom na porez na dodanu vrijednost u Republici Hrvatskoj u razdoblju od 2010. do 2020. godine. Analizom je utvrđeno da najvišu stopu poreza na dodanu vrijednost u EU primjenjuje Mađarska, a Republika Hrvatska je na drugom mjestu sa stopom PDV-a od 25%. Porez na dodanu vrijednost u poreznom sustavu Republike Hrvatske ima iznimno veliku ulogu jer prema podatcima Ministarstva financija prihodi od poreza na dodanu vrijednost čine u prosjeku oko 60% ukupnih poreznih prihoda u posljednjih deset godina.Value-added Tax is a type of tax which has a significant role in tax system. It is a type of financial instrument by which public revenue is collected to pay off public expenditure. Value-added tax belongs to the category of consumption taxes and is just as old as first civilizations. Due to the characteristics of cheapness, generosity and stability of the collection of public revenues, all EU member states apply VAT in their tax systems. The paper analyzes the value added tax in the European Union with an emphasis on the value added tax in the Republic of Croatia in the period from 2010 to 2020. The analysis shows that the highest rate of value added tax in the EU is applied by Hungary, and that the Republic of Croatia is in second place with a VAT rate of 25%. Value-added tax has a significant role in Croatian tax system, as Croatian Ministry of Finance has reported that such revenue makes 60% of state’s tax revenue in the last ten years