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Pregled bibliografske jedinice broj: 977621

Impact of Changes in VAT System on Tourist Sector Growth in Croatia


Cutvarić, Miljenka; Čevizović, Ivan; Remenarić, Branka
Impact of Changes in VAT System on Tourist Sector Growth in Croatia // International Accounting Scientific Conference: Current challenges and future Aspirations / GRIGOROI, Lilia et al. (ur.).
Moldova: Academy of Economic Studies of Moldova, 2012. str. 306-319 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Impact of Changes in VAT System on Tourist Sector Growth in Croatia

Autori
Cutvarić, Miljenka ; Čevizović, Ivan ; Remenarić, Branka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

ISBN
978-9975-75-619-8

Skup
International Accounting Scientific Conference: Current challenges and future Aspirations

Mjesto i datum
Chisinau, Moldova, 05-06.04.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
VAT, tourist sector services

Sažetak
The purpose of this research paper is to determine the impact of decreasing VAT rate on tourist sector services on the size and performance of the tourist sector activity. The important question is: is there any correlation between VAT rate and tourist sector growth? Also, we will try to determine did these changes in VAT system have any effect on structure of tourist. Especially this means to investigate changes in share of domestic and foreign tourist in total number of tourists. This will be done by observing the number of domestic and foreign tourist arrivals, before and after the change in VAT system. Finally, the purpose of this paper is to conclude whether or not reduced tax rate on tourist sector is justified or not.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Zagrebačka škola ekonomije i managementa, Zagreb