Pregledni rad

THE ISSUE OF DETERMINING THE NUMBER AND THE RATE OF THE VAT

Sonja Cindori orcid.org/0000-0002-0134-9285 ; Pravni fakultet, Sveučilište u Zagrebu
Lana Pogačić orcid.org/0000-0001-5069-3085

Sažetak

This paper analyzes the main questions related to the implementation of the VAT, the question of its height and issues regarding the number of different rates. Furthermore, the arguments pro and contra flat VAT rate, as well as different rates are set forth. Also, data regarding the number and height of the VAT rates in the EU countries and the official attitude of the EU towards this issue has been explained. In the final part, the review of the Croatian solution related to the VAT rates has been elaborated and certain changes in the Croatian VAT Law in the process of the EU accession have been foreseen.

Ključne riječi

tax; added value; rate; regression; expenditure

Hrčak ID:

62314

URI

https://hrcak.srce.hr/62314

Datum izdavanja:

17.12.2010.

Podaci na drugim jezicima: hrvatski

Posjeta: 5.424 *