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PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH

Author

Listed:
  • Helena Blaži?

    (Ekonomski fakultet, Rijeka)

  • Mira Dimitri?

    (Ekonomski fakultet, Rijeka)

Abstract

Europska je unija za države ?lanice odobrila mogu?nost trajnog kori- štenja snižene stope PDV-a na niz radno intenzivnih i lokalno pružanih usluga, i to ve? koristi ve?ina zemalja ?lanica. U ovom se radu metodom telefonske ankete istražuju mogu?i pozitivni u?inci uvo?enja takve snižene stope na uzorku obrtnika za razli?ite relevantne djelatnosti. Ukupan je u?inak vrlo umjeren, te se razmatranje mogu?nosti snižene stope može preporu?iti samo za restorane, te eventualno gra?evinske usluge renoviranja i popravaka privatnih stanova. Rad završava razmatranjem ovih pitanja u uvjetima fiskalne konsolidacije.

Suggested Citation

  • Helena Blaži? & Mira Dimitri?, 2011. "PDV na radno intenzivne i lokalno pružene usluge u EU: mogu?nosti primjene u RH," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 1-20.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:1-20
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    More about this item

    Keywords

    PDV; snižena stopa; radno intenzivne i lokalno pružane usluge; EU; RH;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation

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