Problematika određivanja transfernih cijena i njihov utjecaj na profitabilnost centara odgovornosti

master's thesis

• Title (english): The issue of determining transfer prices and their impact on the profitability of responsibility centers
• Author: Kristijan Grdić
• Mentor: Mirjana Hladika (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Danimir Gulin (član povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-05-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Utjecajem globalizacije, internacionalizacije poslovanja i raznim akvizicijama poduzeća su proširila svoje poslovanje u druge države i porezne jurisdikcije. Upravo zbog navedenog, transferne cijene postale su bitan aspekt poslovanja svakog multinacionalnog poduzeća ali, i poreznih uprava koje žele oporezivati dobit koja se ostvaruje unutar njihovog teritorija. Radi aktualnosti i sve većeg značaja, tema diplomskog rada su transferne cijene, njihova uloga u ostvarenju rezultata poduzeća, metode izračuna ali i zakonski okvir koji regulira njihovo utvrđivanje. U radu je stavljen poseban naglasak na Smjernice Organizacije za ekonomsku suradnju i razvoj koje postavljaju temelj za usklade i uključivanje transfernih cijena u lokalne zakonske okvire svake zemlje članice ali i onih koje to nisu. U radu su analizirane metode izračuna transfernih cijena na primjeru hrvatskog poduzeća koje posluje i ima nekoliko centara odgovornosti unutar različitih poreznih jurisdikcija. Temeljem primjera primjene različitih metoda pokazuje se njihov utjecaj na profitabilnost centara odgovornosti, ukupnu profitabilnost kompanije ali i rizike koji se pojavljuju.

Abstract (english)

Due to the influence of globalization, internationalization of business and various acquisitions, companies have expanded their operations to other countries and tax jurisdictions. Because of all the above, transfer prices have become an important aspect of the business of every multinational company, as well as of the Tax Administrations that want to tax the profits made within their jurisdiction. Because of topicality and increasing importance, the topic of the master thesis is transfer prices, their role in achieving company results, calculation methods, but also the legal framework that regulates their determination. The paper places special emphasis on the Guidelines of the Organization for Economic Cooperation and Development, which lay the foundation for the harmonization and implementation of transfer prices in the local legal framework of each member country, as well as those that are not. The paper analyzes transfer price calculation methods on the example of a Croatian company that operates and has several centers of responsibility within different tax jurisdictions. Based on examples of the application of different methods, their impact on the profitability of the responsibility centers, the overall profitability of the company, and the risks that appear is shown.

• Keywords: transferne cijene; centri odgovornosti; metode određivanja transfernih cijena; OECD; profitni centri
• Keywords (english): transfer pricing; responsibility centers; transfer pricing methods; OECD; profit centers
• Language: croatian
• URN:NBN: urn:nbn:hr:148:461486
• 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: 2023-05-10 07:57:26