Naslov
Taxation of transport services with VAT

Autori
Mladineo, Luka Jukić-Bračulj Monika

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

Izvornik
CIET 2022 / Domagoja Buljan Barbača, Marko Miletić - Split : Sveučilišni odjel za stručne studije Sveučilišta u Splitu, 2022, 578-584

ISBN
978-953-7220-70-9

Skup
5th Conference Contemporary Issues in Economics and Technology (CIET 2022)

Mjesto i datum
Valencia, Španjolska, 16.06.2022. - 17.06.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
transport of goods, transport of services, value added tax, taxpayer

Sažetak
In today's globalized world, where the consumer mentality leads to economic growth worldwide, transport services are the ones that represent significant opportunities or obstacles for further development. This was best seen when the disruption in transport services in these times of crisis led to further delays in the production of certain products and even shortages of certain products. With regard to the above mentioned, it is clear how important transport services are, so their treatment within the tax system is a very interesting topic, especially within the value added tax system. In the first part of this paper transport services will be defined. Once different types of transport services have been defined, they will be treated within the value added tax system as a general sales tax. In this paper, special attention will be paid to the treatment of freight transport and passenger transport. The primary goal of this paper is to show the differences in value added taxation of transport of goods and passengers in both the Republic of Croatia and EU member states, as well as third countries that are not members of the European Union. The paper will also present the differences in value added taxation when services are provided between two taxpayers, but also in the case when they take place between a taxpayer and the final consumer.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA