Model of Taxation of Small and Medium Enterprises (SMES) in Vat System Based on Cash Accounting Concept

Autori članka: 
Dinka Antić
Godina izdavanja članka: 
2013
Broj u godini: 
1
Apstrak članka: 

Model of Taxation of Small and Medium Enterprises (SMES) in Vat System Based on Cash Accounting Concept

Summary: Standard model of VAT includes a calculation of VAT liability on a basis of issued invoices. Since 1 January 2013, aiming at simplification of tax administering, reduction of tax compliance costs and improvement of liquidity of small and medium enterprises (SMEs), the European Union has applied a cash accounting concept for VAT purpose. Taking into account the initiatives on introduction of cash accounting in the VAT system in Bosnia and Herzegovina, as a measure for combating with the global economic and financial crisis, the goal of the article is to present benefits and drawbacks of the apllication of cash accounting concept in VAT system, based on analysis of the EU legal framework and experiences of the member states, indicating possible alternative solutions.
Keywords: value added tax, cash accounting

Ključne riječi: porez na dodanu vrijednost, gotovinsko računovodstvo

Rezime: Standardni model PDV-a podrazumijeva obračun PDV-a na osnovu izdatih faktura. U cilju pojednostavljenja administriranja porezima, smanjenja troškova poštivanja PDV propisa i poboljšanja likvidnosti malih i srednjih preduzeća Evropska unija od 1. januara 2013.godine primjenjuje koncept gotovinskog računovodstva za obračun PDV-a. Imajući u vidu inicijative za uvođenje gotovinskog računovodstva u sistem PDV-a Bosne i Hercegovine, kao mjere u borbi protiv globalne ekonomske i finansijske krize, rad ima za cilj da, na temelju analize pravnog okvira EU i iskustava članica, predstavi prednosti i nedostatke primjene koncepta gotovinskog računovodstva u sistemu PDV-a i ukaže moguća alternativna rješenja.
Ključne riječi: porez na dodanu vrijednost, gotovinsko računovodstvo