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master's thesis
Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:665263
Vuković, Ela
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Vuković, E. (2023). Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:665263

Vuković, Ela. "Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:665263

Vuković, Ela. "Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:665263

Vuković, E. (2023). 'Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:665263

Vuković E. Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:665263

E. Vuković, "Računovodstveni i porezni tretman neprofitnih organizacija-studija slučaja", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:665263

Metadata
TitleRačunovodstveni i porezni tretman neprofitnih organizacija-studija slučaja
Title (english)Accouting and tax treatment of non-profit organizations-case study
AuthorEla Vuković
MentorMartina Dragija Kostić (mentor)
Committee memberVesna Vašiček (član povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-09-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj diplomski rad bavi se i obrađuje računovodstveni i porezni tretman neprofitnih organizacija te primjenu teorijskog okvira na primjeru Hrvatske gorske službe spašavanja. Neprofitne organizacije važan su i neizostavan segment današnjeg demokratskog društva koje imaju za cilj koristiti zajednici, a u smislu promicanja opće dobrobiti s obzirom na to da njihov temeljni cilj ne podrazumijeva stvaranje profita. Obrađuje vrste neprofitnih organizacija koje mogu biti javne ili državne, odnosno privatne ili nedržavne, kao i način pribavljanja financijskih sredstava, odnosno financiranje neprofitnih organizacija. Isto tako, prikazuje i računovodstveni tretman neprofitnih organizacija u smislu vođenja poslovnih knjiga, sastavljanja financijskih izvještaja te načela priznavanja i mjerenja elemenata financijskih izvještaja. Diplomski rad obrađuje i porezni tretman neprofitnih organizacija u kojem navodi kojim poreznim oblicima podliježu neprofitne organizacije. Studija slučaja primijenjena je na Hrvatskoj gorskoj službi spašavanja kao nacionalnoj, stručnoj i dobrovoljnoj neprofitnoj organizaciji koja se bavi sprječavanjem nesreća putem edukacija i prevencija, kao i spašavanjem i pružanjem prve medicinske pomoći na nepristupačnim terenima i u izvanrednim okolnostima. Hrvatska gorska služba spašavanja od javnog je značaja za Republiku Hrvatsku i njezin je rad definiran Zakonom o sustavu civilne zaštite te Zakonom o Hrvatskoj gorskoj službi spašavanja. Diplomski rad prikazuje i financijske izvještaje Hrvatske gorske službe spašavanja za 2021. godinu, odnosno bilancu i izvještaj o prihodima i rashodima, a koji su sastavljeni u skladu sa Zakonom o financijskom poslovanju i računovodstvu neprofitnih organizacija te Pravilnikom o neprofitnom računovodstvu i računskom planu. Vidljivo je kako prevladava nefinancijska imovina u strukturi ukupne imovine odnosno aktive, kako obveze za rashode imaju znatno veći udio u ukupnoj pasivi od vlastitih izvora financiranja te kako prevladavaju nerecipročni prihodi, odnosno prihodi koji nisu posljedica izravne isporuke dobara i usluga.
Abstract (english)
The aim of this paper is to explain the characteristics of the accounting and tax treatment of non-profit organizations as well as the application of the theoretical framework, based on the example of the Croatian mountain rescue service (CMRS). Non-profit organizations are an important and growing segment of today's democratic society. As their primary aim is not based on making profit but on promoting the general welfare, they are of great benefit to the community. This paper is about the types of non-profit organizations which are divided into public (or state owned) and private (or non-state owned) and the ways of financing their activities by donations, gifts, membership fees, subsidies etc. It also deals with accounting obligations, accounting documents, books and financial statements as well as tax treatment of non-profit organizations. The study is based on the example of the Croatian mountain rescue service (CMRS), a national, voluntary, professional and humanitarian non-profit orgaization. The CMRS is dedicated to preventing accidents and providing rescue and first aid service in hardly accessible areas and in extraordinary circumstances. The CMRS performs services of national interest and its activities are defined by the Law on civil protection system and The Croatian mountain rescue service act, passed by the Croatian Parliament in 2006. Financial reports of the CMRS for the year 2021 are shown in the paper, i.e. the balance sheet, income statement etc. made in accordance with the Act on financial operations and accountancy of non-profit organizations and Regulation of non-profit accountancy and accounting plan. The reports show that in the structure of the total assets, non-financial assets prevail on the asset side of the balance sheet. On the liability side, expenses are much higher than their own source of finance. Non-reciprocal income prevails, i.e. income that is not realized by direct selling goods and services.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:665263
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2023-09-19 06:52:37