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graduate thesis
POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA
Split: University of Split, 2023. urn:nbn:hr:228:831812
Čale, Anamaria
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Čale, A. (2023). POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA (Graduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:831812

Čale, Anamaria. "POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA." Graduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:831812

Čale, Anamaria. "POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA." Graduate thesis, University of Split, 2023. https://urn.nsk.hr/urn:nbn:hr:228:831812

Čale, A. (2023). 'POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA', Graduate thesis, University of Split, accessed 27 February 2025, https://urn.nsk.hr/urn:nbn:hr:228:831812

Čale A. POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA [Graduate thesis]. Split: University of Split; 2023 [cited 2025 February 27] Available at: https://urn.nsk.hr/urn:nbn:hr:228:831812

A. Čale, "POREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA", Graduate thesis, University of Split, Split, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:228:831812

Metadata
TitlePOREZ NA DOBIT PREMA NAČELU NASTANKA DOGAĐAJA
Title (english)PROFIT TAX ACCORDING TO THE PRINCIPLE OF THE OCCURRING OF EVENT
AuthorAnamaria Čale
MentorIvica Bašić (mentor)
Committee memberStjepan Laća (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2023-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Tema završnog rada je porez na dobit prema načelu nastanka događaja. Porez na dobit je oblik izravnog oporezivanja koji je reguliran Zakonom i Pravilnikom o porezu na dobit usklađenih sa Direktivama Europske unije. Kod primjene poreza na dobit su česte zakonodavne promjene. Računovodstvena dobit kao razlika prihoda i rashoda prije obračunavanja poreza na dobit se uvećava ili umanjuje prema odredbama Zakona o porezu na dobit iz čl. 5. st. 1. Za takvu poreznu osnovicu se podnosi Prijava poreza na dobit na Obrascu PD. Osim navedenih korekcija, svi porezni obveznici neovisno o izabranom načinu utvrđivanja poreza na dobit, na isti način primjenjuju odredbe Zakona o porezu na dobit. Prikazan je i praktični primjer obračuna poreza na dobit društva Felyma Jacht d.o.o. koje primjenjuje stopu od 10%.
Abstract (english)
The topic of the final paper is profit tax according to the principle of accrual of events. Profit tax is a form of direct taxation that is regulated by the Law and Ordinance on profit tax harmonized with the Directives of the European Union. There are frequent legislative changes in the application of profit tax. Accounting profit as the difference between income and expenses before calculating income tax is increased or decreased according to the provisions of the Law on Income Tax from Art. 5. paragraph 1. For such a tax base, a profit tax application is submitted on Form PD. Apart from the aforementioned corrections, all taxpayers, regardless of the chosen method of determining income tax, apply the provisions of the Income Tax Act in the same way. A practical example of calculating the profit tax of the company Felyma Jacht d.o.o. is also presented, which applies a rate of 10%.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:831812
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra računovodstva i financija (magistar/magistra računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-11-16 12:28:49