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master's thesis
Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:996879
Dobrica, Klara
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Dobrica, K. (2023). Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:996879

Dobrica, Klara. "Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:996879

Dobrica, Klara. "Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:996879

Dobrica, K. (2023). 'Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 12 January 2025, https://urn.nsk.hr/urn:nbn:hr:148:996879

Dobrica K. Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2025 January 12] Available at: https://urn.nsk.hr/urn:nbn:hr:148:996879

K. Dobrica, "Računovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:996879

Metadata
TitleRačunovodstveno i porezno motrište prednosti i nedostataka unošenja vozila za osobni prijevoz u dugotrajnu imovinu obrta
Title (english)Accounting and tax aspect of advantages and disadvantages of entering personal transport vehicles in long-term assets of crafts
AuthorKlara Dobrica
MentorAna Rep (mentor)
Committee memberNikolina Dečman (predsjednik povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2023-04-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrt je jedan od oblika obavljanja gospodarske djelatnosti čija je karakteristika obavljanje djelatnosti od strane fizičke osobe u svrhu ostvarivanja dohotka ili dobiti, ovisno o poreznom sustavu u kojem djeluje. Poslovanje obrtnika reguliraju zakoni, pravilnici i uredbe te su obrtnici obvezni voditi poslovne knjige ovisno o pripadnosti sustavu poreza na dohodak ili poreza na dobit. U suvremenom poslovanju, uz sve veću mobilnost resursa i poslovanja, gotovo je nemoguće obavljanje djelatnosti obrta bez prijevoznog sredstva, gdje se uz teretna vozila najviše ističu vozila za osobni prijevoz odnosno osobni automobili. Korištenjem osobnih automobila nastaju izdaci koji imaju različit računovodstveni i porezni tretman. S obzirom na porezni tretman izdataka koji nastaju korištenjem osobnih automobila, nije moguće dati jednoznačan odgovor na pitanje je li za obrtnika povoljnija opcija nabave vozila za osobni prijevoz i unošenja istog u dugotrajnu imovinu obrta ili korištenje privatnog automobila u službene svrhe. U radu se nastoji detaljno prikazati obje navedene alternative te usporediti i izdvojiti koja je alternativa u pojedinoj situaciji ekonomičnija za obrtnika.
Abstract (english)
A craft is one of the forms of performing an economic activity, the characteristic of which is the performance of activities by a physical person for the purpose of generating personal income or company profit, depending on the tax system. Laws, ordinances and regulations regulate the business of craftsmen, and they are obliged to keep business ledgers depending on whether they belong to the income tax or profit tax system. In modern business, with the ever-increasing mobility of resources and business activities, it is almost impossible to carry out business activities without a means of transport, where, along with trucks, personal motor vehicles stand out the most. The use of personal motor vehicles results in cash outflows that have a different position from the point of view of the accounting and tax regulations. With regard to the tax treatment of the use of a personal motor vehicle, it is not possible to give a clear answer to the question of whether it is a more economical option for a craftsman to purchase a personal motor vehicle and enter it in the long-term assets of the craft or to use a private motor vehicle for official purposes. This final thesis tries to present both alternatives in detail and to compare and distinguish which option is more economical for the craftsman in a particular situation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:996879
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2023-04-12 10:47:19