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master's thesis
Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:650523
Breulj, Josip
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Breulj, J. (2024). Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:650523

Breulj, Josip. "Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:650523

Breulj, Josip. "Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:650523

Breulj, J. (2024). 'Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:650523

Breulj J. Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:650523

J. Breulj, "Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:650523

Metadata
TitleRačunovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća
Title (english)The accounting and tax impact of permanent and temporary differences on the profit determination of the company
AuthorJosip Breulj
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-07-02, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porez na dobit uz porez na dohodak spada u kategoriju izravnih (direktnih) poreznih oblika koji čini sastavni dio poslovanja gotovo svih pravnih osoba u Republici Hrvatskoj. Porezna osnovica se u računovodstvu određuje primjenom Međunarodnih i Hrvatskih standarda financijskog izvještavanja. Tako utvrđena osnovica poreza na dobit podliježe korekcijama koje su zakonski uvjetovane prema poreznim propisima, a rezultat su neusklađenosti između stavki koje determiniraju dobit u računovodstvene, i u porezne svrhe. Tako nastale razlike se kategoriziraju u stalne, odnosno one čiji je učinak na poreznu osnovicu stalan i ne ovisi o obračunskom razdoblju, i privremene razlike, čiji se učinak ukida nakon prvotne primjene, a u kategorijama financijskih izvještaja se evidentiraju kao odgođena porezna imovina i odgođene porezne obveze. Uzimajući u obzir da ove kategorije imaju veliki učinak na dobit poduzeća, od iznimne je važnosti upućenost i educiranost poduzetnika na pozitivne, ali i negativne aspekte stalnih i privremenih razlika. Cilj ovog rada je definirati što su, i na koji način stalne i privremene razlike mogu utjecati na poreznu osnovicu pri utvrđivanju dobiti poduzeća. Definiran je porezni obveznik i sve glavne odrednice poreza na dobit, a nakon obrađenog teoretskog koncepta, na sveobuhvatnom primjeru je prikazana prijava poreza preko Obrasca za prijavu poreza na dobit.
Abstract (english)
Profit tax, along with income tax, belongs to the category of direct tax forms, which is an integral part of the business of almost all legal entities in the Republic of Croatia. The tax base is determined in accounting by applying International and Croatian financial reporting standards. The profit tax base determined in this way is subject to corrections that are legally conditioned according to tax regulations, and are the result of inconsistencies between items that determine profit for accounting and tax purposes. The resulting differences are categorized into permanent, that is, those whose effect on the tax base is constant and does not depend on the accounting period, and temporary differences, whose effect is canceled after the initial application, and are recorded in the categories of financial statements as deferred tax assets and deferred tax liabilities . Taking into account that these categories have a great effect on the company's profit, it is extremely important for entrepreneurs to be knowledgeable and educated about the positive and negative aspects of permanent and temporary differences. The aim of this paper is to define what and how permanent and temporary differences can affect the tax base when determining the company's profit. The taxpayer and all the main determinants of income tax are defined, and after the theoretical concept has been worked out, a comprehensive example of the tax declaration using the Income Tax Declaration Form is presented.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:650523
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 students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-07-02 19:43:56