Naslov
Cash Principle of determining the Tax in Croatia,
(Cash Principle of determining the Tax in Croatia)

Autori
Roška, Vlasta

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

Izvornik
Book of Proceedings, 22nd International Scientific Conference on Economic and Social Development - "Legal Challenges of Modern World" / Radic, Zeljko ; Roncevic, Ante ; Yongqiang, Li - Split : Varazdin Development and Entrepreneurship Agency, University North, Croatia Faculty of Management University of Warsaw, Poland, 2017, 700-709

Skup
22nd International Scientific Conference on Economic and Social Development - "Legal Challenges of Modern World"

Mjesto i datum
Split, Hrvatska, 29.06.2017. - 30.06.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accrual basis, cash basis, corporate income tax, value added tax

Sažetak
Since Croatia joined the EU in 2013, the first tax topic was the abolition of payment of value added tax on cash basis for taxpayers on income. The abolition of VAT payment under the cash basis was justify of alignment with the EU Directives and EU requirements. However, from 1.1.2015. when this privilege should be abolished, instead of abolishing, cash principle has spread to the taxpayers on the corporate income tax. Since 2015, all taxpayers with a turnover up to HRK 3, 000, 000.00 can choose the payment of value added tax according to cash basis and since 2017, all taxpayer can choose the payment of corporate income tax according to the cash basis. The main aim of this paper is to examine how the taxpayers choose the payments model of VAT and CIT and whether they use the advantage of the cash basis model due to general lack of liquidity. The working hypothesis has set to confirm the aim of this paper: the complexity of obtaining data needed for the tax model according to cash-basis are the main obstacle to the use of the cash model of a bigger number of taxpayers. The working hypothesis is confirmed.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA