Računovodstveni i porezni tretman građevinske djelatnosti - studija slučaja

master's thesis

• Title (english): Accounting and tax treatment of construction activity - case study
• Author: Tea Kunkić
• Mentor: Martina Dragija Kostić (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Utjecaj građevinske djelatnosti na hrvatsko gospodarstvo sve je snažniji stoga se ta djelatnost
smatra pokazateljem oporavka gospodarstva. Diplomskim radom želi se prikazati kretanje ove
djelatnosti kroz dvije faze koje su zadesile cjelokupnu industriju, a najviše pozornosti pridaje
se prikazu specifičnostima računovodstvenog i poreznog tretmana i praćenja građevinske
djelatnosti. Kroz računovodstvene i zakonske propise prikazuju se specifičnosti financijskog
izvještavanja, vođenja poslovnih knjiga i poreznog tretmana s obzirom na računovodstvenu
klasifikaciju poduzetnika. Ključni ciljevi rada su kroz studiju slučaja prikazati računovodstveni
i porezni tretman građevinske djelatnosti na primjeru poslovanja mikro poduzetnika. Analizira
se poduzetnikovo poslovanje s naglaskom na specifičnosti ove djelatnosti kao što su tuzemni
prijenos porezne obveze i prikaz obračunskih situacija koje poduzetnik ispostavlja. Također,
prikazuju se poduzetnikova porezna prava na odbitak pretporeza i nastanak porezne obveze.
Kroz računovodstveni tretman prikazuju se poslovne knjige i financijski izvještaji koje je
poduzetnik dužan koristiti kao mikro poduzetnik i obveznik poreza na dobitak.

Abstract (english)

The impact of construction activity on the Croatian economy is becoming increasingly
significant, making it an indicator of economic recovery. This thesis aims to present the
development of this sector through two phases that have affected the entire industry, with
particular attention given to the specifics of accounting, taxation treatment and monitoring of
construction activity. The paper highlights the accounting and legal regulations concerning the
financial reporting, bookkeeping, and taxation treatment based on the accounting classification
of entrepreneurs. The key objectives of this work are to illustrate the accounting and tax
treatment of construction activities through a case study, using the example of a microentrepreneur's business. The entrepreneur's business operations are analyzed, with a focus on
the specific characteristics of this industry, such as domestic transfer of tax liability and the
presentation of accounting situations that the entrepreneur prepares. Additionally, the
entrepreneur's tax rights for deductible input tax and the emergence of tax liability are
presented. Through the accounting treatment, the business records and financial statements that
the entrepreneur must use as a micro-entrepreneur and a corporate income tax payer are also
depicted.

• Keywords: građevinska djelatnost; porezni obveznik; tuzemni prijenos porezne obveze; odbitak pretporeza; obveza
• Keywords (english): construction activity; taxpayer; domestic transfer of tax liability; tax deduction; liability
• Language: croatian
• URN:NBN: urn:nbn:hr:148:405138
• 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: Open access
• Created on: 2023-09-18 18:14:44