Pregled bibliografske jedinice broj: 597070
Financial services and value added tax in Croatia
Financial services and value added tax in Croatia // Proceedings of 3rd International Conference ''Vallis Aurea'' focus on: Regional development / Branko Katalinic (ur.).
Požega : Beč: Veleučilište u Požegi ; DAAAM International Vienna, 2012. str. 0245-0249 (poster, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Financial services and value added tax in Croatia
Autori
Dražić Lutilsky, Ivana ; Broz Tominac, Sanja ; Šalata, Dario
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Proceedings of 3rd International Conference ''Vallis Aurea'' focus on: Regional development
/ Branko Katalinic - Požega : Beč : Veleučilište u Požegi ; DAAAM International Vienna, 2012, 0245-0249
ISBN
978-3-901509-78-0
Skup
3rd International Conference ''Vallis Aurea'' focus on: Regional development
Mjesto i datum
Požega, Hrvatska, 05.10.2012
Vrsta sudjelovanja
Poster
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
financial service; value added tax; tax exemption; Croatia
Sažetak
This paper presents value added tax treatment of financial services. We investigated status of financial services in VAT system in Croatia till 1st January 2010 and after 1st January 2010 in order to reveal changes. Results show that Croatia is still in adjustment process of its legislation (tax treatment of financial services) with the European Union provisions. Our paper thus provide description of problems in implementation of VAT on financial services as well as possible solutions towards greater legal safety and efficiency for entrepreneurs.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Zagreb