Pregled bibliografske jedinice broj: 994062
Implementation of a cash accounting scheme for VAT: EU experience
Implementation of a cash accounting scheme for VAT: EU experience // Newsletter : an occasional publication of the Institute of Public Finance, 16 (2014), 90; 1-8 doi:10.3326/nle.2014.90 (nije recenziran, popularan rad, ostalo)
CROSBI ID: 994062 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Implementation of a cash accounting scheme for VAT: EU experience
Autori
Kuliš, Danijela
Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 16
(2014), 90;
1-8
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo
Ključne riječi
Value added tax ; EU
Sažetak
The goal of this article is to describe the current arrangements for charging VAT upon the collection of receivables under the Croatian and the EU law. In some EU member States, this method of charging VAT has been in use for years now, but no longer than since 1995 (United Kingdom and Ireland). The European countries' experience shows that this scheme has both advantages and drawbacks, which may be useful in formulating a future Croatian VAT Act.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
