Računovodstveni vs. porezni gubitak s primjerima u praksi

master's thesis

• Title (english): Accounting vs. tax loss with examples in practice
• Author: Karlo Horvat
• 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: 2023-07-05, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Rad sadrži definirana obilježja računovodstvenog i poreznog sustava na prostoru Republike Hrvatske. Također, definirana su obilježja računovodstvenog i poreznog gubitka u Republici Hrvatskoj, način na koji se ta dva gubitka sukobljavaju i strateške prednosti poreznog gubitka za ulagače istovjetne djelatnosti. Nadalje u radu prikazan je slučaj računovodstvenog i poreznog gubitka s konkretnim primjerima iz praksa trgovačkih društva. Te naposljetku rad govori o zaštiti i suzbijanju zakonite utaje poreza temeljenoj na prijenosu poreznog gubitka, usklađivanje pravne regulative sa računovodstvenom praksom i daje objašnjenje kako internu reviziju koristi kao prevenciju za kršenje zakona. Cilj ovog rada je prikazati jasnu granicu dozvoljenih računovodstvenih operacija i zakonite utaje poreza, te značaj dodatne izmjene Zakona o porezu na dobit u suvremenim uvjetima poslovanja, gdje je naglasak na sprječavanju malverzacija fokusiranih na izbjegavanje plaćanja poreza na dobit. Za pisanje rada korištena je suvremena znanstvena literatura u obliku objavljenih knjiga ili članaka preuzetih iz stručnih i znanstvenih časopisa ili portala.

Abstract (english)

The work contains defined characteristics of the accounting and tax system in the Republic of Croatia. Also, the characteristics of accounting and tax loss in the Republic of Croatia, the way in which these two losses conflict and the strategic advantages of tax loss for investors of the same activity are defined. Furthermore, the paper presents the case of accounting and tax loss with concrete examples from the practices of commercial companies. Finally, the paper talks about the protection and suppression of legal tax evasion based on the transfer of tax losses, the harmonization of legal regulations with accounting practice and explains how internal audit is used as a prevention for breaking the law. The aim of this paper is to show a clear limit of permitted accounting operations and legal tax evasion, and the importance of additional changes to the Income Tax Act in modern business conditions, where the emphasis is on preventing fraud focused on avoiding income tax. Contemporary scientific literature in the form of published books or articles taken from professional and scientific journals or portals was used to write the paper.

• Keywords: računovodstveni gubitak; porezni gubitak; porez na dobit; financijski izvještaji; zakon Republike Hrvatske
• Keywords (english): accounting loss; tax loss; profit tax; financial statements; law of the Republic of Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:494633
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2023-07-05 12:08:09