Pregled bibliografske jedinice broj: 977621
Impact of Changes in VAT System on Tourist Sector Growth in Croatia
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.).
Kišinjev: Academy of Economic Studies of Moldova, 2012. str. 306-319 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 977621 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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
Kišinjev, Moldavija, 05.04.2012. - 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
