VALUE ADDED TAX IN THE REPUBLIC OF CROATIA

Proračunski prihodi su namijenjeni za podmirenje javnih izdataka predviđenih proračunom. U skladu sa Ustavom RH svi su obavezni participirati u skladu sa svojim mogućnostima u podmirenju proračunom predviđenih javnih izdataka. U strukturi proračunski prihoda RH PDV čini preko 55 % ukupnih prihoda državnog proračuna, prema podacima MF PU, te je to jedan od razloga zbog kojeg je upravo PDV odabran kao tema ovog rada. U radu je najprije prezentirano pojmovno određenje PDV-a od početka njegove primjene u RH, te porezni sustav u RH. Temeljni propis kojim je uređen PDV je Zakon o PDV-u i Pravilnikom o PDV-u. Definiran je pojam poreznog obveznika, stope PDV-a, pretporeza kao temeljnog elementa oporezivanja PDV-om i na kraju povrat PDV-a.Budget revenues are intended to cover public expenditures provided with the budget. In accordance with the Constitution of the Republic of Croatia, everyone is obliged to participate in meeting the budget expenditures in accordance with their capabilities. In the structure of budget revenues of the Republic of Croatia, VAT accounts for over 55% of total state budget revenues, according to the Ministry of Finance, and this is one of the reasons why VAT was chosen as the topic of this final work. The final work first presents the conceptual definition of VAT from the beginning of its application in the Republic of Croatia, and the tax system in the Republic of Croatia. The basic regulation governing VAT is the Law on VAT and the Ordinance on VAT. The concept of taxpayer, VAT rate, pre-tax as a basic element of VAT taxation and finally VAT refund are defined