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master's thesis
Računovodstveni i porezni tretman prijevoznih sredstava
Pula: University of Pula, 2020. urn:nbn:hr:137:408670
Šelj, Sanja
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Institutional repository: Digital Repository Juraj Dobrila University of Pula

Cite this document

Šelj, S. (2020). Računovodstveni i porezni tretman prijevoznih sredstava (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:408670

Šelj, Sanja. "Računovodstveni i porezni tretman prijevoznih sredstava." Master's thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:408670

Šelj, Sanja. "Računovodstveni i porezni tretman prijevoznih sredstava." Master's thesis, University of Pula, 2020. https://urn.nsk.hr/urn:nbn:hr:137:408670

Šelj, S. (2020). 'Računovodstveni i porezni tretman prijevoznih sredstava', Master's thesis, University of Pula, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:408670

Šelj S. Računovodstveni i porezni tretman prijevoznih sredstava [Master's thesis]. Pula: University of Pula; 2020 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:137:408670

S. Šelj, "Računovodstveni i porezni tretman prijevoznih sredstava", Master's thesis, University of Pula, Pula, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:137:408670

Metadata
TitleRačunovodstveni i porezni tretman prijevoznih sredstava
Title (english)Acconunting and tax treatment of means of transport
AuthorSanja Šelj
MentorKsenija Černe (mentor)
Committee memberRobert Zenzerović (predsjednik povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
Committee memberTicijan Peruško (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2020-01-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Računovodstveni i porezni tretman prijevoznih sredstava jedna je od aktualnih problematika u računovodstvenoj profesiji. U Republici Hrvatskoj 1.1.2018. godine promijenio se način priznavanja prava na odbitak pretporeza pri nabavi i korištenju, ali i načinu priznavanja troškova korištenja ove imovine. Promjene koje su nastupile s predmetnim poreznim razdobljem donose rasterećenje u kontekstu poreza na dodanu vrijednosti, što implicira određene koristi poreznim obveznicima, odnosno stjecateljima i korisnicima ove imovine. Cilj rada je istražiti osnovne odredbe poreznog i računovodstvenog tretmana prijevoznih sredstava u Hrvatskoj. Svrha je potvrditi koristi koje promjene u poreznom sustavu donose, kao i eventualne nedostatke.
Abstract (english)
The accounting and tax treatment of means of transport is one of the current problems in the accounting profession. In the Republic of Croatia with the beginnig of the 2018 there have been evidenced some serious changes due the mentioned treatment. The main of them are the right of tax deduction on acquisition and usage, as well as the method of recognizing the costs of using these assets. The changes that have occurred with the mentioned tax period bring relief in the context of value added tax, which implies certain benefits for taxpayers, that is, the acquirers and users of these assets. The aim of this paper is to investigate the basic provisions of the tax and accounting treatment of vehicles in Croatia. The purpose is to confirm the benefits that the changes to the tax system add to, as well as the possible disadvantages.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:408670
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2020-12-07 09:57:25