Modeli olakšica, oslobođenja i poticaja kod obveznika poreza na dobit u Republici Hrvatskoj

postgraduate specialist thesis

• Title (english): Models of benefits, exemptions and incentives for corporate tax payers in the Republic of Croatia
• Author: Đurđica Pešut
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vladimir Čavrak (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-01-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom specijalističkom radu analizira se ukupnost poreznog sustava Republike Hrvatske sa posebnim naglaskom na zakonodavni okvir poreza na dobit te modele olakšica, oslobođenja i poticaja kod obveznika poreza na dobit. Iako primjena olakšica, oslobođenja i poticaja kod poreza na dobit utječe na smanjenje iskazanih prihoda od poreza na dobit u državnom proračunu isti su ugrađeni u porezni sustav zbog privlačenja stranih investicija i postizanja što veće konkurentnosti. Cilj je u radu upravo i dokazivanje da li su iste dovoljan „okidač” za privlačenje kapitala ili smo još uvijek nesigurno tržište zbog niza drugih čimbenika koji na to utječu. Kroz praktične primjere u radu, pružiti će se uvid u sve propisane olakšice, oslobođenja i poticaje s aspekta onih koji utječu na smanjenje porezne osnovice te one koji utječu na smanjenje porezne obveze. Korištenjem poreznih olakšica, oslobođenja i poticaja poreznim obveznicima omogućava se da na zakonit način utječu na porezne izdatke, ali ipak zakonodavni okvir jasno je postavio granicu dopuštenog od nedopuštenog te etičnost u ponašanju uprave kod sastavljanja porezne prijave. Dakle, kako porezni obveznici u svome poslovanju moraju postupati pažnjom dobrog gospodarstvenika isto tako moraju se ponašati i kod prezentiranja svojih financijskih izvješća koje dostavljaju u Poreznu upravu. U radu se ukazuje i na ulogu Porezne uprave i njezin zadatak na kontrolirano praćenje i uvođenje fiskalne discipline te provođenje nadzornih aktivnosti kojima se sankcioniraju utvrđene nepravilnosti i sprečavaju porezne utaje (posebno vezane uz „friziranje” poslovnog rezultata zbog neispravnog korištenja i iskazivanja olakšica, oslobođenja i poticaja u sustavu poreza na dobit).

Abstract (english)

This master thesis analyses the totality of the tax system of the Republic of Croatia with special emphasis on the legislative framework for corporate tax, and the models of benefits, exemptions and incentives for corporate taxpayers. Although the benefits, exemptions and incentives for corporate tax have impact on the reduction of reported corporate tax in the state budget, they are incorporated in the tax system with the purpose of attracting foreign investments and achieving competitiveness. The objective of the paper is to prove whether these are enough to trigger the attraction of capital or whether we are still an unstable market because of a series of other factors affecting this. Insight into all the stipulated benefits, exemptions and incentives will be presented through practical examples, from the perspective of those affecting the reduction of the taxable amount and those affecting the reduction of tax liability. The use of tax benefits, exemptions and incentives enables the taxpayers to legally influence the tax expenditures, but nevertheless, the legislative framework has set clear distinctions of what is allowed and what is not, as well as for ethical behaviour of management boards when compiling the tax returns. Consequently, in the same way that the taxpayers are obliged to act with the care of a good businessman in their business operations, the same is required from them when submitting the financial reports to the Tax Administration. The paper also presents the role of the Tax Administration and its task of controlled monitoring and the implementation of fiscal discipline and conducting audit whereby established irregularities are sanctioned and tax evasions prevented (especially in relation to tampering with the business results, due to the incorrect use and declaration of benefits, exemptions and incentives in the corporate tax system).

• Keywords: porezni sustav; porez na dobit; olakšice; oslobođenja; i poticaji; porezna prijava; privlačenje investicija; konkurentnost; Porezna uprava; nadzorna aktivnost
• Keywords (english): tax system; corporate tax; benefits; exemptions; incentives; tax return; attracting investments; competitiveness; Tax Administration; audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:467315
• Study programme: Title: /; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: specijalist/specijalistica računovodstva i poreza (specijalist/specijalistica računovodstva i poreza)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-02-08 19:16:14