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
Datum izdavanja:
17.12.2010.
Posjeta: 5.280 *