Računovodstveni i porezni utjecaj stalnih i privremenih razlika na utvrđivanje dobiti poduzeća

master's thesis

• Title (english): The accounting and tax impact of permanent and temporary differences on the profit determination of the company
• Author: Josip Breulj
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-07-02, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Porez na dobit uz porez na dohodak spada u kategoriju izravnih (direktnih) poreznih oblika koji čini sastavni dio poslovanja gotovo svih pravnih osoba u Republici Hrvatskoj. Porezna osnovica se u računovodstvu određuje primjenom Međunarodnih i Hrvatskih standarda financijskog izvještavanja. Tako utvrđena osnovica poreza na dobit podliježe korekcijama koje su zakonski uvjetovane prema poreznim propisima, a rezultat su neusklađenosti između stavki koje determiniraju dobit u računovodstvene, i u porezne svrhe. Tako nastale razlike se kategoriziraju u stalne, odnosno one čiji je učinak na poreznu osnovicu stalan i ne ovisi o obračunskom razdoblju, i privremene razlike, čiji se učinak ukida nakon prvotne primjene, a u kategorijama financijskih izvještaja se evidentiraju kao odgođena porezna imovina i odgođene porezne obveze. Uzimajući u obzir da ove kategorije imaju veliki učinak na dobit poduzeća, od iznimne je važnosti upućenost i educiranost poduzetnika na pozitivne, ali i negativne aspekte stalnih i privremenih razlika. Cilj ovog rada je definirati što su, i na koji način stalne i privremene razlike mogu utjecati na poreznu osnovicu pri utvrđivanju dobiti poduzeća. Definiran je porezni obveznik i sve glavne odrednice poreza na dobit, a nakon obrađenog teoretskog koncepta, na sveobuhvatnom primjeru je prikazana prijava poreza preko Obrasca za prijavu poreza na dobit.

Abstract (english)

Profit tax, along with income tax, belongs to the category of direct tax forms, which is an integral part of the business of almost all legal entities in the Republic of Croatia. The tax base is determined in accounting by applying International and Croatian financial reporting standards. The profit tax base determined in this way is subject to corrections that are legally conditioned according to tax regulations, and are the result of inconsistencies between items that determine profit for accounting and tax purposes. The resulting differences are categorized into permanent, that is, those whose effect on the tax base is constant and does not depend on the accounting period, and temporary differences, whose effect is canceled after the initial application, and are recorded in the categories of financial statements as deferred tax assets and deferred tax liabilities . Taking into account that these categories have a great effect on the company's profit, it is extremely important for entrepreneurs to be knowledgeable and educated about the positive and negative aspects of permanent and temporary differences. The aim of this paper is to define what and how permanent and temporary differences can affect the tax base when determining the company's profit. The taxpayer and all the main determinants of income tax are defined, and after the theoretical concept has been worked out, a comprehensive example of the tax declaration using the Income Tax Declaration Form is presented.

• Keywords: porez na dobit; stalne razlike; privremene razlike; odgođena porezna imovina; odgođene porezne obveze
• Keywords (english): profit tax; permanent differences; temporary differences; deferred tax assets; deferred tax liabilities
• Language: croatian
• URN:NBN: urn:nbn:hr:148:650523
• 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: Access restricted to students and staff of home institution
• Created on: 2024-07-02 19:43:56