engleski

Impact of fiscalization at the height of calculated value added tax

Public revenues are funds (money) which states meet public needs in their ju-risdiction. Th e development of public revenue is related to the development of the state, a form of public- private planning and economic development.Th is article discusses the types of public revenues, and analyzes the impact of the legislation on Fiscalization traffi c cash reserves on the amount of value added tax. Furthermore, the paper carried analyzes for the fi rst nine months of three years of calculated value added tax on the Croatian territory. Th e analyses include the in-troduction of new rates of value added tax from 1 January, 2013. Also, the changes in the Law on Personal Income Tax are analysed, and its impact on the Ordinance of fl at taxation of self-employed and the impact of this on the level of reserves in the value added tax.

public revenues, taxes, fiscalization, The Republic of Croatia

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