Porezni i financijski učinci stalnih i privremenih razlika

master's thesis

• Title (english): TAX AND FINANCIAL EFFECTS OF PERMANENT AND TEMPORARY DIFFERENCES
• Author: Draženka Pucko Božić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Utvrđivanje osnovice poreza na dobit i porezne obveze zahtijeva uzimanje u obzir računovodstveno utvrđene dobiti ili gubitka kao polazne veličine te stavaka koje povećavaju i smanjuju računovodstvenu osnovicu. Stavke koje korigiraju računovodstveno utvrđenu dobit ili gubitak mogu biti stalne i privremene razlike. Stalne razlike nastaju u jednom razdoblju i ne poništavaju se u budućim razdobljima, dok privremene razlike nastaju u jednom razdoblju, a neutraliziraju se u budućim poreznim razdobljima. Stalnim razlikama nastaju porezni i financijski učinci koji su isto tako stalni odnosno trajni a mogu biti povoljni ili nepovoljni. Porezni učinci privremenih razlika iskazani su u računovodstvu i u financijskim izvještajima kao bilančne stavke i elementi utvrđivanja rezultata poslovanja, odnosno kao odgođena porezna obveza i odgođena porezna imovina. Isto tako, privremenim razlikama nastaju financijski učinci iskazani u računovodstvu koji su privremeni, a mogu biti povoljni ili nepovoljni.

Abstract (english)

The assessment of the tax basis and tax liabilities requires determined profit or loss before taxes as the base value, and items that can increase or decrease accounting basis. This items that can change profit or loss before taxes can be permanent and temporary differences. Permanent differences are formed during the period covered by the accounts and cannot be transferred to the future periods. Temporary differences are formed during the periods covered by the accounts and are transferred to all the future periods. Permanent differences can cause tax and finance effects that are also permanent, and that can be both favourable and unfavourable. The tax effects of the temporary differences are reported in the accounting and in financial statements as the items of the balance sheet and the result of operating activities, or as deferred tax liabilities and deferred tax assets. Also, temporary differences can cause financial effects demonstrated in accounting that are temporary, and can be favorable or unfavorable for the company.

• Keywords: stalne razlike; privremene razlike; porez na dobit; odgođena porezna imovina; odgođena porezna obveza
• Keywords (english): permanent differences; temporary differences; income taxes; tax deffered assets; tax deffered liabilities
• Language: croatian
• URN:NBN: urn:nbn:hr:148:755806
• 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: 2016-10-20 09:44:59