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master's thesis
Porezni menadžment ljekarne
2024. urn:nbn:hr:192:962758
Stjepanović, Klara
University of Rijeka
Faculty of Economics and Business

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Stjepanović, K. (2024). Porezni menadžment ljekarne (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:962758

Stjepanović, Klara. "Porezni menadžment ljekarne." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:962758

Stjepanović, Klara. "Porezni menadžment ljekarne." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:962758

Stjepanović, K. (2024). 'Porezni menadžment ljekarne', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:962758

Stjepanović K. Porezni menadžment ljekarne [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:192:962758

K. Stjepanović, "Porezni menadžment ljekarne", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:962758

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Metadata
TitlePorezni menadžment ljekarne
Title (english)Pharmacy tax management
AuthorKlara Stjepanović
MentorMaja Grdinić (mentor)
Committee memberMaja Grdinić (predsjednik povjerenstva)
Committee memberHelena Blažić Pečarić (član povjerenstva)
Committee memberSaša Drezgić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-07-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Diplomski rad „Porezni menadžment ljekarne“ analizira porez na dodanu vrijednost (PDV) u kontekstu ljekarničkog poslovanja na primjeru ljekarne u Republici Hrvatskoj, koja posjeduje 7 ljekarničkih jedinica. Usredotočenost je na specifičnostima primjene PDV-a u ljekarnama, s naglaskom na oporezivanje lijekova, medicinskih proizvoda, dječje hrane, magistralnih i galenskih proizvoda i ostalih proizvoda i usluga koje ljekarna pruža. Prikazani su zakonski okviri koji reguliraju PDV u ljekarnama. Kroz rad je komentiran utjecaj PDV-a na cijene lijekova i pristupačnost zdravstvenih usluga, uz razmatranje mogućih implikacija na pacijente i zdravstveni sustav. Također su analizirane stope PDV-a te je prikazana snižena stopa PDV-a na određeni asortiman ljekarne. Kroz primjere prakse i analizu relevantne literature, objašnjen je postupak prijave i plaćanja mjesečnog PDV-a u ljekarni. Zaključno, rad pruža dubinski uvid u analizu poreznog sustava, obveze plaćanja poreza te pregled zakonodavstva koje se primjenjuje u ljekarničkom sektoru.
Abstract (english)
The diploma thesis "Pharmacy Tax Management" analyzes the value-added tax (VAT) in the context of pharmacy business using the example of a pharmacy in the Republic of Croatia, which owns 7 pharmacy units. The focus is on the specifics of VAT application in pharmacies, emphasizing the taxation of medicines, medical products, baby food, compounded and galenic products, and other products and services provided by pharmacies. The legal frameworks regulating VAT in pharmacies are presented. The paper discusses the impact of VAT on drug prices and the accessibility of healthcare services, considering potential implications for patients and the healthcare system. VAT rates are also analyzed, including the reduced VAT rate applicable to certain pharmacy items. Through practical examples and analysis of relevant literature, the procedure for registering and paying monthly VAT in a pharmacy is explained. In conclusion, the thesis provides a thorough insight into tax system analysis, tax obligations, and an overview of the legislation applied in the pharmacy sector.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:962758
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni/a magistar/magistra ekonomije (sveučilišni/a magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-07-18 11:01:09