Učinci stalnih i privremenih razlika pri obračunu poreza na dobit

master's thesis

• Title (english): Effects of permanent and temporary differences in the calculation of corporate income tax
• Author: Manda Klanjčić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Porez na dobit jedan je od suvremenih poreznih oblika kojim se oporezuje poslovni rezultat poduzeća ostvaren u jednoj poslovnoj godini. Utvrđivanje porezne osnovice polazi od računovodstvene dobiti dobivene primjenom Međunarodnih standarda financijskog izvještavanja i Hrvatskih standarda financijskog izvještavanja. Prilikom utvrđivanja obveze poreza na dobit, porezni obveznici su dužni pratiti i porezne propise koji nisu u potpunosti usklađeni s računovodstvenim standardima. Zbog neusklađenosti između računovodstvenih standarda i poreznih propisa nastaju razlike između računovodstvene dobiti i dobiti oporezive porezom. Nastale razlike dijele se na stalne razlike, tj. razlike čiji je učinak trajan te privremene čiji je učinak privremen i koji se evidentira kao odgođena porezna imovina ili odgođena porezna obveza. S obzirom da navedene razlike utječu na konačnu poreznu obvezu koja smanjuje neto dobit poduzeća, poreznim obveznicima je u interesu poznavati razlike i njihove učinke koji mogu biti povoljni i nepovoljni. Svrha ovog rada je definirati i objasniti stalne i privremene razlike između računovodstvene i oporezive dobiti te prikazati kako one utječu na konačni iznos porezne obveze. Osim razlika i njihovih učinka, navedena su i glavna obilježja poreza na dobit i način na koji se vrši prijava ostvarene porezne obveze. Nakon obrađenog teorijskog dijela, rad završava s primjerom prijave poreza na dobit počevši od utvrđivanja računovodstvene dobiti pa sve do ispunjavanja Obrasca za prijavu poreza na dobit.

Abstract (english)

Corporate income tax is one of the modern forms of taxation that taxes the business result of a company accomplished in one business year. The determination of the tax base is based on the accounting profit obtained by applying International Financial Reporting Standards and Croatian Financial Reporting Standards. When determining the income tax liability, taxpayers are also required to follow tax regulations that are not fully aligned with accounting standards. Due to the mismatch between accounting standards and tax regulations, differences arise between accounting profit and taxable profit. The resulting differences are divided into permanent differences, i.e. differences whose effect is permanent and temporary differences whose effect is temporary and which is recorded as a deferred tax asset or a deferred tax liability. Given that the mentioned differences affect the final tax liability, which reduces the net profit of the company, it is in the interest of taxpayers to know the differences and their effects, which can be favorable and unfavorable. The purpose of this paper is to define and explain permanent and temporary differences between accounting and taxable profit and to show how they affect the final amount of tax liability. In addition to the differences and their effects, the main characteristics of the income tax and the way in which the realized tax liability is reported are also listed. After the processed theoretical part, the work ends with an example of a profit tax return, starting with the determination of accounting profit and ending with the completion of the Profit Tax Return Form.

• Keywords: porez na dobit; stalne razlike; privremene razlike; odgođena porezna imovina; odgođena porezna obveza
• Keywords (english): corporate income tax; permanent differences; temporary differences; tax deferred assets; tax deferred liabilities
• Language: croatian
• URN:NBN: urn:nbn:hr:148:338630
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-27 18:46:03