Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca

master's thesis

• Title (english): Legal responsibility and the role of accounting offices in the prevention of tax evasion and anti-money laundering
• Author: Paula Keserović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član 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: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Ovaj diplomski rad se bavi analizom uloge vanjskih knjigovođa u prevenciji poreznih prijevara i sprječavanju pranja novca i, s tim u svezi, potrebom zakonskog reguliranja računovodstvene djelatnosti. Najveći dio poduzetnika u Republici Hrvatskoj, posebno kad je riječ o mikro, malim i srednjim poduzetnicima, povjeravaju knjigovodstvene poslove vanjskim knjigovođama, koji mogu biti registrirani kao samostalno obavljanje djelatnosti, kao jednostavno društvo s ograničenom odgovornošću ili kao društvo s ograničenom odgovornošću. Osnovna dva razloga za takve poslovne odluke su:

- visoka stručnost vanjskih knjigovođa zahvaljujući znanju i iskustvu stečenim obavljanjem knjigovodstvenih poslova za klijente koji su registrirani za obavljanje različitih djelatnosti i

- niže naknade za knjigovodstvene usluge u odnosu na plaće i druge troškove osoba koje bi obavljali knjigovodstvene poslove kao zaposlenici poduzetnika.

S druge strane, trenutno ne postoji zakonska regulativa koja se odnosi na poslovanja vanjskih knjigovođa, a koja bi bila adekvatna značaju i ulozi te posebno odgovornosti koju knjigovođe imaju u svim poduzetničkim aktivnostima.

Abstract (english)

This final thesis deals with the analysis of the role of external accountants in the prevention of tax fraud and money laundering and, in this connection, the need for legal regulation of accounting activities. The majority of entrepreneurs in the Republic of Croatia, especially when it comes to micro, small and medium-sized entrepreneurs, entrust accounting work to external accountants, who can be registered as self-employed, as a simple limited liability company or as a limited liability company. The two main reasons for such business decisions are:

high expertise of external accountants thanks to the knowledge and experience gained by performing bookkeeping for clients who are registered to perform various activities and

lover fees for bookkeeping services compared to salaries and other expenses of persons who would perform bookkeeping duties as employees of entrepreneurs.

On the other hand, there is currently no legal regulation that refers to the operations of external accountants, which would be adequate to the importance and role and especially the responsibility that accountants have in all entrepreneurial activities.

• Keywords: vanjske knjigovođe; eksternalizacija; porezna evazija; pranje novca
• Language: croatian
• URN:NBN: urn:nbn:hr:148:556292
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-07-01 20:57:11