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Scientific paper - Original scientific paper
TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL
In: International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings. / Buljan Barbača, Domagoja; Miletić, Marko (Ed.). Split: University of Split, University Department of Professional Studies, 2022. pp. 22-33. urn:nbn:hr:227:150473
Mrčela, Ante; Zovko Marić, Silvana; Piplica, Damir

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Mrčela, A., Zovko Marić, S. & Piplica, D. (2022). TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL. In D. Buljan Barbača, (Ed.), M. Miletić, (Ed.), International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings (pp. 22-33). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:150473

Mrčela, Ante, et al. "TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL." International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings, edited by Domagoja Buljan Barbača, edited by Marko Miletić, University of Split, University Department of Professional Studies, 2022, pp. 22-33. https://urn.nsk.hr/urn:nbn:hr:227:150473

Mrčela, Ante, Silvana Zovko Marić and Damir Piplica. "TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL." In International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings, 22-33. Split: University of Split, University Department of Professional Studies, 2022. Accessed 2025 March 03. https://urn.nsk.hr/urn:nbn:hr:227:150473

Mrčela, A., Zovko Marić, S. and Piplica, D. (2022) 'TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL', in Buljan Barbača, D. (ed.), Miletić, M. (ed.), International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings, University of Split, University Department of Professional Studies, Split, pp. 22-33. Available at: https://urn.nsk.hr/urn:nbn:hr:227:150473 (Accessed 03 March 2025)

Mrčela A, Zovko Marić S, Piplica D. TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL. In: D. Buljan Barbača, ed., M. Miletić, ed. International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings. Split: University of Split, University Department of Professional Studies; 2022. Pp. 22-33. [cited 2025 March 03] Available at: https://urn.nsk.hr/urn:nbn:hr:227:150473

A. Mrčela, S. Zovko Marić and D. Piplica, "TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL", International Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings, D. Buljan Barbača and M. Miletić, Eds. Split: University of Split, University Department of Professional Studies, 2022. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:227:150473 [Accessed: 03 March 2025]

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Metadata
Title (english)TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL
AuthorAnte Mrčela
MBZ: 318435
AuthorSilvana Zovko Marić
AuthorDamir Piplica
EditorDomagoja Buljan Barbača
EditorMarko Miletić
Author's institutionUniversity of Split
University Department of Forensic Sciences
Author's institutionUniversity of Split
(University Department of Professional Studies)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Tax expense makes up a significant part of the company’s total costs, which are directly related to the company’s competitiveness on the market. Besides direct costs, tax burdens also create indirect costs because increasingly complex tax regulations demand specific and specialized knowledge as well as being familiar with them. Research of existing Croatian practice through appropriate case studies will confirm the thesis that tax planning and optimization are finding ways to reduce tax payments, and at the same time have a role in achieving tax savings through various opportunities for tax relief and other savings. The aim of the research is to show based on concrete case studies the application of the scientific approach in tax planning. The obtained results show that ignorance and misapplication of legal regulations can lead to significant expenses in the form of penalties for committing a tax offense or even a possible criminal offense. Therefore, entrepreneurs can achieve savings in paying taxes only if they correctly apply tax regulations through tax optimization and planning and at the same time, they can reduce the risk of reckless entry into the area of tax avoidance. It is, therefore, important to be well acquainted with the tax system and tax regulations, but also with the procedures and legal possibilities in the case of tax supervision, through which proper tax planning is controlled. VAT optimization is a complex process and involves the use of various methods, approaches, and strategies to achieve a useful result without ultimately looking like an attempt to avoid paying taxes. Knowledge of tax reliefs and exemptions enables efficient tax planning and facilitates the company’s management to make optimal business decisions. Tax revenues make up a significant part of state budget revenues, which makes the controlling in this area of tax planning and optimization frequent, thorough and comprehensive.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleInternational Scientific and Professional Conference Contemporary issues in economy and technology, CIET 2022 : conference proceedings
Numberingpp. 22-33
ISBN978-953-7220-70-9
URN:NBNurn:nbn:hr:227:150473
Publication2022
ConferenceTitle: 5th international scientific and professional conference CIET 2022
Acronym: CIET 2022
Location: Valencia, Spain
Start date: 2022-06-16
End date: 2024-06-17
Assembly type: Lecture
Type of resourceText
PublisherUniversity of Split, University Department of Professional Studies
Publishing placeSplit
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2024-07-11 08:45:52