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master's thesis
Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:245344
Marić, Ivan
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Marić, I. (2019). Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:245344

Marić, Ivan. "Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:245344

Marić, Ivan. "Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:245344

Marić, I. (2019). 'Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:245344

Marić I. Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:245344

I. Marić, "Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:245344

Metadata
TitleOporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu
Title (english)Profit taxation in the Republic of Croatia with emphasis on profit taxation on a cash basis
AuthorIvan Marić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMirjana Hladika (predsjednik povjerenstva)
Committee memberHrvoje Perčević (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Tema ovog diplomskog rada jest porez na dobit u Republici Hrvatskoj, s posebnim osvrtom na porez na dobit prema novčanom načelu koji je u Republici Hrvatskoj na snazi od 1.1.2017. godine. Porez na dobit uveden je u prvoj fazi porezne reforme početkom 1994. godine dok su njegovu primjenu pratile česte zakonodavne promjene. Porez na dobit je oblik oporezivanja kojeg plaća porezni obveznik na ostvarenu dobit prilikom obavljanja gospodarske djelatnosti gdje je dobit razlika između prihoda i troškova. Kako bi se ostvarila dobit ti prihodi moraju biti veći od troškova koji nastaju na temelju ostvarivanja prihoda nastalih u obračunskom razdoblju. Zadnjom izmjenom Zakona poreza na dobit uvedene su dvije porezne stope a to su stope od 12% ukoliko su prihodi u poreznom razdoblju do 3.000.000,00 kuna, ili 18% ako su u poreznom razdoblju ostvareni prihodi jednaki ili veći od 3.000.000,01 kuna. U ovom radu teorijski su objašnjenje tri vrste poreza na dobit. Dakle porez na dobit prema računovodstvenom načelu, paušalno utvrđivanje porezne osnovice te utvrđivanje porezne osnovice prema novčanom načelu. Upravo će utvrđivanje porezne osnovice prema novčanom načelu biti i obrađeno kroz poreznu prijavu jednoga poduzeća.
Abstract (english)
The topic of this master’s thesis is Corporate Income Tax in the Republic of Croatia, with special reference to the Corporate Income Tax on Cash basis, which has been in force in the Republic of Croatia since 1.1.2017. Income tax was introduced in the first phase of tax reform in early 1994, and its implementation was accompanied by frequent governmental changes. Profit tax is a form of taxation paid by a taxpayer on profits made during business, where profit is the difference between income and expenses. To make a profit, these revenues must be greater than the costs that accrue based on revenue generated in the accounting period. The last amendment to the Corporate Income Tax Act introduced two tax rates, which are 12% if the income in the tax period is up to 3.000.000,00 HRK , or 18% if the income generated in the tax period is equal to or greater than 3.000.000,01 HRK. In this paper, three types of income taxes are theoretically explained. So, the tax on profit according to the accounting principle, the flat rate determination of the tax base and the determination of the tax base on the cash principle. It is precisely the determination of the tax base on a cash basis that will be processed through the tax return of one company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:245344
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/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 on2019-09-26 11:43:26