Računovodstveni i porezni tretman građevinskih usluga i isporuke nekretnina

master's thesis

• Title (english): Accounting and tax treatment of construction services and supply af real estate
• Author: Luka Pandžić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-02-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Predmet ovog diplomskog rada je Računovodstveni i porezni tretman građevinskih usluga i isporuke nekretnina. Predstavlja zanimljivo područje istraživanja jer se između ostaloga bavi tematikom poreza na nekretnine, koji je uvijek aktualna tema u Republici Hrvatskoj zahvaljujući velikom broju vlasnika jedne ili više nekretnina.
Kroz rad su definirana pojmovna određenja, obilježja i vrste nekretnina i građevinskih usluga, te računovodstveni i porezni tretman istih, čiji je uvid dan kroz primjere iz prakse. Cilj rada je napraviti sistematičan i sveobuhvatan pregled međunarodnih standarda koji predstavljaju računovodstveni okvir za praćenje nekretnina i građevinskih usluga, te hrvatskih poreznih zakona koji uređuju sam građevinski sektor, a koji predstavljaju ključan element gospodarstva i ekonomije.
Posebna pozornost posvećena je odredbama međunarodnih odnosno nacionalnih standarda financijskog izvještavanja koji kontroliraju istaknutu problematiku i načine praktične primjene. Kvalitetan i istinit prikaz financijskih izvještaja moguće je postići samo uz pravilno evidentiranje i vrednovanje nekretnina i građevinskih usluga. Poslovanje subjekata u građevinskom sektoru ima veliku vrijednost i nerijetko može utjecati na financijski položaj i budućnost ne samo poduzeća, već i šireg društva, što se moglo primijetiti dolaskom gospodarske krize i krahom cijelog građevinskog sektora u Republici Hrvatskoj i posljedicama koje su ostavljene. Preduvjet za samo provođenje porezne politike je upravo razumijevanje računovodstvenih standarda i pravilno evidentiranje poslovnih događaja.
U prvom dijelu rada su detaljnije pojašnjeni relevantni međunarodni računovodstveni i standardi financijskog izvještavanja, dok je drugi dio rada orijentiran na porezne tretmane građevinskih usluga i nekretnina uz pojmovna određenja i vrste poreza relevantnih za tematiku.

Abstract (english)

The subject of this thesis is the accounting and tax treatment of construction services and supply of real estate. This subject is an interesting area of research because it, among other things, deals with the topic of real estate tax, which is always an interesting issue in Croatia thanks to a large number of owners of one or multiple assets.
The thesis mentions conceptual definitions, characteristics and different types of real estate and construction services, with their accounting and tax treatment and the insight through daily practices. The aim is to make a systematic and comprehensive overview of the international standards which represent the accounting framework to monitor real estate and construction services, as well as Croatian tax laws governing the construction sector, which represents a key element of the economy.
Special attention was paid to the provisions of the international and national financial reporting standards which control the prominent issues and practical application. Presentation of the high quality financial statements in a fair way can be achieved only with the proper recording and valuation of real estate and construction services. Business of the entities in the construction sector often has great financial value and can easily affect the financial position and the future of not only companies, but also the wider society, which has been proven by the recent economic crisis and the collapse of the entire construction sector in the Republic of Croatia. A prerequisite for the implementation of adequate tax policy is the understanding of accounting standards and the proper recording of business events.
In the first part of the thesis, relevant international accounting standards and financial reporting standards are explained in detail, while the second part of the thesis focused on the tax treatment of construction services and real estate with the conceptual definitions and taxes relevant for the topic.

• Keywords: građevinske usluge; isporuka nekretnina; prijenos porezne obveze; međunarodni računovodstveni standard 11; MRS 16; MRS 40; MSFI 5
• Keywords (english): construction services; supply of real estate; tax liability transfer; International Accounting Standard 11; IAS 16; IAS 40; IFRS 5
• Language: croatian
• URN:NBN: urn:nbn:hr:148:670881
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-24 12:51:38