Računovodstveni i porezni tretman neprofitnih organizacija u Republici Hrvatskoj na primjeru crkve i vjerskih institucija

master's thesis

• Title (english): Accounting and tax treatment of nonprofit organizations in the Republic of Croatia on the example of church and religious communities
• Author: Mihaela Maleković
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ana Ježovita (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: 2024-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Neprofitne organizacije su dobrovoljna udruženja fizičkih ili pravnih osoba u Republici Hrvatskoj koja se osnivaju kako bi ostvarile društvene korisne i socijalno prihvatljive ciljeve, a ne kako bi ostvarili profit te na taj način sudjelovali u tržišnom natjecanju. Ciljevi neprofitnih organizacija mogu biti: religiozni, kulturni, obrazovni, socijalni, politički i sl.
U radu je definirano poslovanje neprofitnih organizacija sa računovodstvenog i poreznog aspekta.
Ključni cilj rada jest jasnije i jednostavnije prikazati djelovanje neprofitnih organizacija te kroz praktične primjere vjerskih zajednica i institucija definirati zakone o poreznom plaćanju odnosno ne plaćanju. Na temelju praktičnih primjera, definiraju se i analiziraju razlozi osnivanja i djelovanja Crkve i vjerskih zajednica u kojem se detaljnije definiraju oslobođenja poreza na dodanu vrijednost te drugih oporezivanja.

Abstract (english)

Non – profit organizations are voluntary associations of natural or legal entities in the Republic of Croatia that are established to achieve socially useful and socially acceptable goals, not to make a profit and thereby participate in market competition. The goals of non – profit organizations can be. Religious, cultural, educational, social, political, etc.
The paper defines the operation of non – profit organizations form the accounting and tax aspects.
The key goal of the paper is to present the activities of non – profit organizations more clearly and simply, and through practical examples of religious communities and institutions, to define laws on tax payment and non – payment. Based on practical examples, the reasons for the establishment and operation of the Church and religious communities are defined and analyzed, in which exemptions from value added tax and other taxation are defined in more detail.

• Keywords: neprofitna organizacija; dvojno knjigovodstvo; jednostavno knjigovodstvo; vjerske zajednice; porez
• Keywords (english): non – profit organization; double – entry bookkeeping; simple bookkeeping; religious communities; tax.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:445227
• 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: 2024-09-19 15:15:59