Impact of Changes in VAT System on Tourist Sector Growth in Croatia

Cevizivic, Ivan; Remenaric, Branka; Cutvaric, Miljenka

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dc.contributor.author	Cevizivic, Ivan
dc.contributor.author	Remenaric, Branka
dc.contributor.author	Cutvaric, Miljenka
dc.date.accessioned	2021-11-24T08:46:45Z
dc.date.available	2021-11-24T08:46:45Z
dc.date.issued	2012-04
dc.identifier.isbn	978-9975-75-619-8
dc.identifier.uri	https://irek.ase.md:443/xmlui/handle/123456789/1370
dc.description	CEVIZOVIC, Ivan, REMENARIC, Branka, CUTVARIC, Miljenka. Impact of Changes in VAT System on Tourist Sector Growth in Croatia. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 306-309. ISBN 978-9975-75-619-8.	en_US
dc.description.abstract	The purpose of this research paper is to determine the impact of decreasing VAT rate on tourist sector services on the size and performance of the tourist sector activity. The important question is: is there any correlation between VAT rate and tourist sector growth? Also, we will try to determine did these changes in VAT system have any effect on structure of tourist. Especially this means to investigate changes in share of domestic and foreign tourist in total number of tourists. This will be done by observing the number of domestic and foreign tourist arrivals, before and after the change in VAT system. Finally, the purpose of this paper is to conclude whether or not reduced tax rate on tourist sector is justified or not. CZU: 336.226.322:338.48(439.24).	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	economia turismului	en_US
dc.subject	taxă pe valoarea adăugată	en_US
dc.subject	Croaţia	en_US
dc.title	Impact of Changes in VAT System on Tourist Sector Growth in Croatia	en_US
dc.type	Article	en_US