Optimizacija poreznih opterećenja

master's thesis

• Title (english): Optimization of the tax burden
• Author: Antonijo Ereš
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Marko Primorac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Porezna optimizacija predstavlja kvalitetan način rukovođenja poduzećem koje se manifestira u smanjenju porezne osnovice na dobit i pravima pomoću kojih poduzeća mogu biti oslobođena plaćanja poreza na dodanu vrijednost odnosno prava na povrat pretporeza. Jedan od načina porezne optimizacije je reinvestiranje dobiti na kraju godine koje predstavlja način na koji trgovačko društvo umjesto plaćanja poreza na dobit i nakon toga posljedičnu isplatu članovima društva može tu istu cjelokupnu (neoporezivu) dobit reinvestirati za povećanje temljenog kapitala u iznosu koji mora biti jednak iznosu investicija u dugotrajnu imovinu. Idući način optimizacije su pasivna vremenska razgraničenja koja podrazumijevaju umanjenje osnovice poreza na dobit tako da se djelomično priznaju troškovi vezani za poslove koji traju više obračunskih razdoblja, i prihode koji se priznaju u idućem obračunskom razdoblju te na taj način smanje porezni teret tekućeg razdoblja. Sljedeći način optimizacije je korištenje ubrzanih amortizacijskih stopa kojim poduzeća mogu po razdobljima uvećati rashodovanje svoje imovine te na taj način umanjiti poreznu osnovicu na dobit bez novčanih izdataka i stoga se amorizaciju tretira kao nenovčani rashod. Vrijednosnim usklađenjima ili otpisom potraživanja od kupaca koji predstavljaju rashod (koji je prije bio evidentiran kao prihod) poduzeće može umanjiti poreznu osnovicu ukoliko nije bilo mogućnosti naplate od dužnika. Nadalje, optimizacijom zaliha koje protekom vremena gube na konkurentnosti radi smanjene kvalitete, oštećenja, isteka roka trajanja i sl. se može njihovim usklađenjem ili otpisom umanjiti porezna osnovica. Umanjenje porezne osnovice postiže se i rezerviranjima na način da se nekim troškovima vezanima za izdatke u idućim razdobljima procijeni iznos te na taj način ako su porezno priznati rashod uđu u tekuće razdoblje obračuna. Daljne mogućnosti smanjenja poreznog tereta poduzeća mogu imati ulaganjem u intelektualni kapital koja kasnije predstavljaju troškove obrazovanja i izobrazbe, te na taj način umanjuju poreznu osnovicu.
Na rezultat poslovanja poduzeća djeluje se i sustavom transfernih (internih) cijena između povezanih društava gdje dolazi do međukompanijskih transakcija kojima se može modelirati poslovna uspješnost profitnih centara.
U svrhu porezne optimizacije neke djelatnosti koje su po prirodi izvoznog karaktera ili koje obavljaju djelatnosti posredovanja u tuđe ime i za tuđi račun mogu biti oslobođene poreza na dodanu vrijednost (u daljnjem dijelu teksta PDV) . Nadalje, pravo na odbitak poreza je jedan od temeljnih elemenata u sustavu poreza na dodanu vrijednost. Sučeljavanjem PDV-a na
II
izlaznim i ulaznim računima i posljedično, smanjenjem osnovice obveze uplate ili povrata PDV-a sprječava se akumuliranje poreza te u konačnici poduzetnička potrošnja dobara i usluga nije preopterećena PDV-om.

Abstract (english)

Tax optimization represents high-quality method of company management, manifested in the reduction of the profit tax base and rights by which companies can be exempted from the value added tax payments, respectively right on refund of the tax prepayments. One of the methods of tax optimization is end of the year reinvestment of profits by which enterprise instead of paying profit tax and making consequential payouts to shareholders can reinvest complete (non-taxable) profits in order to increase share capital for the amount that have to be equal to the amount of investment in the fixed assets. The following optimization method is the use of the passive time accruals, which implies reduction of the profit tax base so expenses related to the activities lasting for several accounting periods are partially recognized and revenues recognized in the following accounting period, thus reducing tax burden of the current period. The next optimization method is the use of the accelerated depreciation rates, by which companies can increase retirements of their assets by periods, thus decreasing their profit tax base without making monetary expenses and hence depreciation is treated as a non-monetary expense. By making value adjustments or deduction of receivables from customers, which represent expenses (previously recorded as revenues), company can reduce its tax base if there was no possibility of collection from debtors. Furthermore, by optimization of inventory that by the time loses competitiveness through reduced quality, damage, expiry date etc., tax base can be reduced through adjustments or deductions. Tax base reduction can be achieved by book reserving, in a way to make estimations of the amounts of some costs related to future expenditures and thus if they are recognized as tax-deductible expenses by entering them to the current accounting period. Further option for reducing tax burden of companies may be investing in the intellectual capital that latter makes education and training costs, thus reducing the tax base.
On the company results can be acted upon the system of transfer (internal) prices between affiliated companies, where there are inter-company transactions that can model the business performance of the profit centers.
For the purpose of tax optimization some activities that are by nature of an export character or which accounts as the intermediation activities in someone else’s name and for the account of another may be exempt from the value added tax (thereinafter – VAT). Furthermore, the right to deduct tax is one of the fundamental elements in the value added tax system. By
IV
confronting the VAT in incoming and outgoing invoices and consequently by deducting the base for payment or return of the VAT, tax accumulation is avoided and ultimately entrepreneurial consumption of goods and services is not overload with VAT.

• Keywords: porezna osnovica; porezno priznati rashod; transferne cijene; pretporez
• Keywords (english): tax base; tax-deductible expenses; transfer prices; prepayment
• Language: croatian
• URN:NBN: urn:nbn:hr:148:856543
• 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: 2016-10-27 11:40:11