Pregled bibliografske jedinice broj: 816185
Exemption of Financial Services in the VAT System
Exemption of Financial Services in the VAT System // Global business & economics review. Anthology, II (2011), 1; 318-328 (podatak o recenziji nije dostupan, članak, ostalo)
CROSBI ID: 816185 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Exemption of Financial Services in the VAT System
Autori
Šimurina, Nika ; Šimović, Danijela
Izvornik
Global business & economics review. Anthology (1553-1333) II
(2011), 1;
318-328
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, ostalo
Ključne riječi
VAT; financial services; tax exemptions; tax harmonization
Sažetak
Goal of this paper is to explore treatment of financial services in comparison to other services, because they have beneficial treatment, not only in Croatian VAT system, but also in most EU member countries. The reason for that can be found in fact that it is very difficult to conduct such taxation. Financial services are excluded from taxation because it is hard to identify added value, and because taxation of financial services may affect interest rates. The aim of this paper is to investigate methods and techniques of financial services exemption in Croatia and conduct a comparative analysis with other countries in the region (Serbia, Montenegro, Bosnia and Herzegovina and Slovenia) in order to establish weather specific financial institutions are taxed favorably.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
