Izvorni znanstveni članak
https://doi.org/10.20867/thm.8.1-2.3
INFLUENCE OF THE SALES TAXES ON THE TOURISM
Dragan Roller
; Faculty of tourism and hospitality management, University of Rijeka, Opatija, Croatia
Sažetak
Beginnings of taxation in Republic of Croatia with the value added tax (VAT) means a change from "paid realization" system to "invoice realization" system for hotel and tourist enterprises. Some problems with solvency and non liquidity are encountered in hotel and tourism business. Higher investments and use of
higher amortization rates could be a way to reduce influence of the VAT. To achieve financial benefits it is necessary to change tax policy: reduce "from" salary and "on" salary contributions rates, to increase untaxable amount of income, to reduce the VAT rates for agriculture, food and tourism, increase tax allowances within the system of profit tax and income tax, etc. The other measures of fiscal policy are also necessary for development of tourism in Croatia.
Ključne riječi
fiscal policy; tax rates; taxation; value added tax (VAT); tax allowances; financial benefits; tourism
Hrčak ID:
181667
URI
Datum izdavanja:
30.12.2002.
Posjeta: 1.440 *