RAČUNOVODSTVENI I POREZNI TRETMAN DOHOTKA OD NAJAMNINE I ZAKUPNINE

master's thesis

• Title (english): ACCOUNTING AND TAX TRETAMENT OF RENTAL AND LEASHOLD INCOME
• Author: Emanuela Volarić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu analizira se porezni i računovodstveni tretman dohotka od najamnine i zakupnine. Dohohak od imovine i imovinskih prava obuhvaća četiri različite vrste prihoda te je svaki od njih prikazan na primjeru obračuna poreza na dohodak. Glavni fokus je na dohotku od najamnine i zakupnine. U radu su prikazane različitosti kod oporezivanja dohotka od najamnine i zakupnine kada se obračun radi na temelju poreznog rješenja te na temelju poslovnih knjiga. Također nam daje uvid u promjenu dohotka te porezne obveze pojedinca kada dolazi do promjene porezene stope na dohodak.

Abstract (english)

This thesis analyzes the tax and accounting treatment of rental and leashold income. Property income and ovnership rights includes four different types of income and each of them are presented on the example of income tax calculation. The main focus is on rental and leashold income. The thesis present differences in taxtation of rental income and leashold income when the calculation is made on the basis of tax solution and on basis of business books. It also gives us an insight into the change in income and the tax liability of an individual when there is a change in the income tax rate.

• Keywords: dohodak od imovine; dohodak od imovine i imovinskih prava; najamnina/zakupnina; obračun poreza
• Keywords (english): Income tax; property income and ownership rights; rent/leashold; tax calculation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:539247
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Finance; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Reformatted digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-13 09:38:51