Pregled bibliografske jedinice broj: 425046
VAT on Labour Intensive and other Locally Supplied Services in the EU: Possible Implementation of Privileged Treatment in Croatia
VAT on Labour Intensive and other Locally Supplied Services in the EU: Possible Implementation of Privileged Treatment in Croatia // 7th International Conference: Economic Integrations, Competition and Cooperation
Rijeka: University of Rijeka – Faculty of Economics, 2009. str. 1-15 (predavanje, nije recenziran, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 425046 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
VAT on Labour Intensive and other Locally Supplied Services in the EU: Possible Implementation of Privileged Treatment in Croatia
Autori
Dimitrić, Mira ; Blažić, Helena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
7th International Conference: Economic Integrations, Competition and Cooperation
/ - Rijeka : University of Rijeka – Faculty of Economics, 2009, 1-15
ISBN
978-953-6148-82-0
Skup
7th International Conference: Economic Integrations, Competition and Cooperation
Mjesto i datum
Opatija, Hrvatska, 02.04.2009. - 03.04.2009
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Nije recenziran
Ključne riječi
VAT; reduced rate; labour intensive services; locally supplied services; Croatia
Sažetak
The newest proposed EU tax directive extends the reduced VAT rates to the set of locally supplied services in the broader sense and makes them permanent. Besides the existing labour intensive services they should cover also restaurant and catering services, whole housing sector and some additional similar locally supplied services. The research tried to simulate the introduction of such a broader scope of the reduced VAT rate to Croatian small business applying the reduced rate not only to labour intensive and locally supplied services but also to the sectors that do not have the reduced VAT rate now and could introduce it based on the list of reduced rates in Annex III (mostly food production and agriculture and fishing). The pass through to prices is very moderate as well as other effects. The reduced VAT rate could be recommended for the restaurants only. Perhaps construction of housing and construction services related to housing and some other labour intensive services could be added to the list, but the further research is needed. Surprisingly, this is in line with the later decision of the EU Council, that accepted the proposed directive only partially, adding only restaurant services to the labour intensive (and locally supplied services) list.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
055-0000000-0861 - Financijska politika i financijsko-ekonomski okvir podrške SME (Vidučić, Ljiljana, MZOS ) ( CroRIS)
081-0000000-1264 - Strategija ekonomsko-socijalnih odnosa hrvatskog društva (Blažić, Helena, MZOS ) ( CroRIS)
081-0811272-1276 - Koncepti i metode troškovnog računovodstva u javnom sektoru Republike Hrvatske (Dimitrić, Mira, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Split,
Ekonomski fakultet, Rijeka
