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master's thesis
Porezni i računovodstveni aspekti poslovanja planinarskih društava
Zagreb: University of Zagreb, Faculty of Economics and Business, 2022. urn:nbn:hr:148:837664
Poljak, Mirjana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Poljak, M. (2022). Porezni i računovodstveni aspekti poslovanja planinarskih društava (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:837664

Poljak, Mirjana. "Porezni i računovodstveni aspekti poslovanja planinarskih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:837664

Poljak, Mirjana. "Porezni i računovodstveni aspekti poslovanja planinarskih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2022. https://urn.nsk.hr/urn:nbn:hr:148:837664

Poljak, M. (2022). 'Porezni i računovodstveni aspekti poslovanja planinarskih društava', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:837664

Poljak M. Porezni i računovodstveni aspekti poslovanja planinarskih društava [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2022 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:837664

M. Poljak, "Porezni i računovodstveni aspekti poslovanja planinarskih društava", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:148:837664

Metadata
TitlePorezni i računovodstveni aspekti poslovanja planinarskih društava
Title (english)Tax and accounting aspects of mountaineering associations business activities
AuthorMirjana Poljak
MentorVesna Vašiček (mentor)
Committee memberMartina Dragija Kostić (predsjednik povjerenstva)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2022-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Planinarska društva su neprofitne organizacije koje se najčešće osnivaju kao udruge. Postoje različiti načini na koje se računovodstvo planinarskih društava može ustrojiti – jednostavno ili dvojno knjigovodstvo. Neprofitne organizacije mogu biti u sustavu poreza na dobit ili u sustavu poreza na dodanu vrijednost ako obavljaju gospodarsku djelatnost. Svrha ovog rada je istražiti i prezentirati razliku između različitih načina ustrojavanja računovodstva planinarskih društava te objasniti specifičnosti poslovanja u različitim poreznim statusima. Navedeno je istraženo i prikazano kroz primjer planinarskog društva u sustavu jednostavnog knjigovodstva, koje nema obvezu plaćanja poreza na dobiti, ni poreza na dodanu vrijednost i planinarskog društva u sustavu dvojnog knjigovodstva koje obračunava i porez na dobit i porez na dodanu vrijednost.
Abstract (english)
Mountaineering societies are non-profit organizations that are most often formed as voluntary associations. There are different ways in which the accounting of mountaineering societies can be conducted – simple bookkeeping or double-entry bookkeeping. Non-profit organizations can be in the corporate tax system or in the value-added tax system if they conduct economic activity. The purpose of this paper is to explain the difference between distinct ways of organizing accounting and to explain business indifferent tax systems using the example of mountaineering societies and explain business specificities indifferent tax systems. This was researched through the example of a mountaineering society in a simple bookkeeping system, which is not obliged to pay corporate tax, nor value-added tax as well as a mountaineering society in the double bookkeeping system, which calculates both corporate tax and value-added tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:837664
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-09-26 15:06:29