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master's thesis
Porezni status udruga u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:759989
Grgat, Branimir
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Grgat, B. (2021). Porezni status udruga u Republici Hrvatskoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:759989

Grgat, Branimir. "Porezni status udruga u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:759989

Grgat, Branimir. "Porezni status udruga u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:759989

Grgat, B. (2021). 'Porezni status udruga u Republici Hrvatskoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:759989

Grgat B. Porezni status udruga u Republici Hrvatskoj [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:759989

B. Grgat, "Porezni status udruga u Republici Hrvatskoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:759989

Metadata
TitlePorezni status udruga u Republici Hrvatskoj
Title (english)Taxation of associations in the Republic of Croatia
AuthorBranimir Grgat
MentorVesna Vašiček (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2021-09-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Udruge u Republici Hrvatskoj predstavljaju oblik neprofitnih organizacija čije djelovanje nije usmjereno ostvarivanju profita nego ispunjavanju cilja koji je od javnog interesa, obično humanitarnog karaktera. Postojanje udruge nije određeno njenim pravnim statusom nego svrhom postojanja. Iako određene neprofitnim karakterom, nije im zabranjeno da dio svojih sredstava nabavljaju obavljanjem gospodarske djelatnosti ukoliko ne narušavaju načela tržišnog natjecanja. U slučaju obavljanja temeljne djelatnosti, poslovanje im je olakšano izuzetkom od obračuna i plaćanja nekih poreznih oblika iz kompliciranog i čestim izmjenama podložnog poreznog sustava Republike Hrvatske. Kada obavljaju djelatnost koja nije osnovna svrha postojanja udruge, kako bi se osigurala ravnopravnost s ostalim sudionicima tržišta, takvi izuzeci ne vrijede i udruga postaje obveznikom obračuna i plaćanja poreza na dodanu vrijednost i dobit. U ovom diplomskom radu prikazana su osnovna obilježja udruga te osnovna obilježja poreznog sustava Republike Hrvatske te je istražen tretman udruga i njihove neprofitne djelatnosti unutar tog poreznog sustava.
Abstract (english)
Associations in the Republic of Croatia are a form of non-profit organization whose activities are not aimed at making a profit but at fulfilling a goal that is of public interest, usually of a humanitarian nature. The existence of an association is not determined by its legal status, but by the purpose of its existence. Although determined by a non-profit character, they are not prohibited from procuring part of their funds by conducting economic activities, unless they distort the level playing field. In the case of performing the core business, they are facilitated by the exception to the calculating and paying of some tax forms that are part of the complicated tax system of the Republic of Croatia that is also subjected to the frequent changes. When performing an activity that is not the main purpose of the association existence, in order to ensure equality with other market participants, such exceptions do not apply, and the association becomes liable to calculating and paying value added tax and profit taxes.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:759989
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 on2021-09-28 10:31:12