Upravljanje mehanizmom prijenosa porezne obveze

master's thesis

• Title: Upravljanje mehanizmom prijenosa porezne obveze : računovodstveni i porezni tretman
• Title (english): Managing reverse charge mechanism : accounting and tax treatment
• Author: Ivana Grgurinović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Mehanizam prijenosa porezne obveze prihvaćen je i implementiran Šestom direktivom u porezne sustave zemalja članica Europske unije, a predstavlja prijenos obveze obračuna poreza na dodanu vrijednost s prodavatelja na kupca. Nakon ulaska Republike Hrvatske u Europsku uniju, a samim time i usklade i koordiniranja hrvatskog zakonodavnog okvira poreza na dodanu vrijednost s onim iz Šeste direktive, mehanizam prijenosa porezne obveze je, ne samo prilikom inozemnih stjecanja i isporuka, implementiran i u određene tuzemne transakcije. U ovom radu analizirati će se računovodstveni i porezni tretman spomenutog mehanizma. Cilj rada je definirati teorijski i zakonodavni okvir mehanizma prijenosa porezne obveze koji će kasnije služiti kao podloga za interpretaciju konačnog efekta koji mehanizam ima na pojedine sudionike poreznog lanca. Prilikom izrade rada analizirani su prikupljeni sekundarni izvori podataka, stručne knjige stranih i domaćih autora, publikacije, znanstveni članci te internetski izvori relevantni za proučavanu temu. U prvom dijelu rada, naglasak je stavljen na analizu prijenosa porezne obveze (tzv. reverse charge) u transakcijama isporuka ili stjecanja dobara ili usluga u transakcijama sa zemljama članicama Europske unije uz definiranje iznimki ili posebnosti od temeljnih pravila u takvim transakcijama. U drugom dijelu rada, analizirana je primjena mehanizma prijenosa porezne obveze u transakcijama u tuzemstvu, a naglasak je stavljen na transakcije unutar građevinskog sektora na koje je obvezatna primjena mehanizma. U završnom dijelu, provodila se studija slučaja na poduzeću čija je primarna djelatnost građevinska, uspoređivali su se konkretni primjeri transakcija na koje je mehanizam bio primijenjen, a istraživanja krajnjeg učinka obvezne primjene mehanizma u transakcijama su imale neutralan učinak na novčani tijek poslovanja promatranog poduzeća.

Abstract (english)

The reverse charge mechanism was accepted and implemented by the Sixth Directive in the European Union's member states' tax system. It represents the transfer of the obligation to calculate VAT (value added tax) from the seller to the buyer. After the Republic of Croatia's entry into the European Union, and thus the harmonization and coordination of the Croatian legislative framework of VAT with that of the Sixth Directive, the reverse charge mechanism was, not only implemented during foreign transactions, but also implemented in certain domestic transactions. This thesis will analyze the accounting and tax treatment of the mentioned mechanism. The purpose of the paper is to define the theoretical and legislative framework of the reverse charge mechanism, which will later serve as a basis for the interpretation of the final effect that the mechanism has on individual participants of the tax chain. During the preparation of the work, the collected secondary data sources, professional books by foreign and domestic authors, publications, scientific articles and Internet sources relevant to the studied topic were analyzed. In the first part of the paper, emphasis is placed on the analysis of the transfer of tax liability regarding deliveries or purchases of goods or services in transactions with member states. Also, exceptions and peculiarities from the basic rules in such transactions were defined. The reverse charge mechanism in domestic transactions was analyzed in the second part of the paper in which emphasis was placed on transactions within the construction sector to which the application of the mechanism is mandatory. In the final part, a case study was conducted on a company whose primary activity is construction. Concrete examples of transactions to which the mechanism was applied were listed and compared. The research into the ultimate effect of the reverse charge mechanism applied in transactions had a neutral effect on the observed company’s cash flow.

• Keywords: mehanizam prijenosa porezne obveze; inozemna stjecanja/isporuke dobara i usluga; građevinski sektor; novčani tijek poduzeća
• Keywords (english): reverse charge mechanism; foreign purchase/delivery of goods and services; construction sector; cash flow
• Language: croatian
• URN:NBN: urn:nbn:hr:148:407996
• 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 authenticated users
• Created on: 2024-09-19 16:04:31