Specifičnost poreznog sustava i financijskog izvještavanja neprofitnih organizacija

master's thesis

• Title (english): Specificity of the tax system and financial reporting of non-profit organizations
• Author: Petra Špoljar
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (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: 2019-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Neprofitne organizacije su pravne osobe kojima prvenstveni cilj osnivanja i djelovanja nije ostvarivanje profita, već zadovoljavanje određenih općih i zajedničkih potreba. Propisima kojima je uređeno poslovanje neprofitnih organizacija definirano je kako neprofitne organizacije mogu obavljati djelatnosti kojima se ostvaruju ciljevi neprofitne organizacije koji su utvrđeni statutom, ali i da mogu obavljati gospodarsku djelatnost koja je predviđena statutom s tim da ju ne smiju obavljati radi stjecanja dobiti za svoje članove ili treće osobe. S obzirom da velik broj neprofitnih organizacija uz djelatnost zbog koje su osnovane obavljaju i različite gospodarske djelatnosti Zakonom o porezu na dodanu vrijednost i Zakonom o porezu na dobit propisan je posebni postupak oporezivanja neprofitnih organizacija. Također iz godine u godinu izdvaja se sve više i više sredstava za neprofitne organizacije pa su i veći zahtjevi vezani za transparentnost i odgovornost pri trošenju sredstava zbog čega su propisima definirani temelji za sustav financijskog izvještavanja prema kojima su obveznici financijskog izvještavanja sve neprofitne organizacije osim političkih stranaka dok je obveza financijskog izvještavanja uvjetovana načinom vođenja knjigovodstva pri čemu se sustav izvještavanja dijeli na financijsko izvještavanje u sustavu dvojnog knjigovodstva i financijsko izvještavanje u sustavu jednostavnog knjigovodstva.

Abstract (english)

Non-profit organization are legal persons whose primary purpose is not to make a profit, but to satisfy certain general and community needs. Regulations which governs the business of non-profit organization is defined as how non-profit organization can perform activities that achieve goals of a non-profit organization that are stipulated by the statute, but also may not perform for the profit for its members and third parties. Considering that a large number of non-profit organization except activities because of which they were founded are also operating various economic activities. With a Value added Tax Law and profit Tax Law a special procedure was prescribed for taxation of non-profit organization. Also year after year more and more funds are being secluded for non-profit organization, so there is more requests for transparency and responsibility when spending funds. Financial reporting system is defined with regulations according to which financial reporting entities are all non-profit organization except political parties. Obligation of financial reporting is defined by the way it has been leaded by bookkeeping and because of that reporting system has been divided into a financial reporting in the double-entry bookkeeping system and financial reporting in a single-entry bookkeeping system.

• Keywords: neprofitne organizacije; računovodstvo neprofitnih organizacija; porezni sustav neprofitnih organizacija; financijsko izvještavanje neprofitnih organizacija
• Keywords (english): non-profit organizations; non-profit accounting; tax system of non-profit organizations; financial reporting of non-profit organizations
• Language: croatian
• URN:NBN: urn:nbn:hr:148:760850
• 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: Open access
• Created on: 2019-09-23 10:44:09