Optimizacija poreza na dobit

master's thesis

• Title (english): Optimization of income tax
• Author: Marija Berišić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Predmet ovog diplomskog rada je objasniti pojam porezne optimizacije odnosno porezne uštede na primjeru poreza na dobit, te ukazati na ispravno korištenje poreznih propisa i računovodstvenih i na taj način ostvariti legalno smanjenje poreznog opterećenja.
Shodno tome prikazati ćemo kako ispravno korištenje računovodstvenih politika i poreznih propisa omogućava poreznim obveznicima brojne mogućnosti kao što su korištenje poreznih olakšica, oslobođenje i sukladno tome ostvarivanje poreznih ušteda.
U ovom radu objasniti ćemo neke od osnovnih pojmova kao što su pojam poreza na dobit, navesti tko su obveznici poreza na dobit, kako se utvrđuje porezna osnovica te sam pojam porezne optimizacije kako bi što jasnije shvatili procese tijekom sastavljanja porezne osnovice i konačno obveze. S obzirom da porezni propisi dobit ili gubitak iskazan u računovodstvu ne priznaju kao poreznu obvezu već samo kao polaznu obvezu, u nastavku će biti objašnjeno kako je prilagoditi odnosno korigirati za stavke stalnih i privremenih razlika. Zatim ćemo ukazati na najznačajnije računovodstvene politike koje predstavljaju temelj poslovanja svake poslovne organizacije i njihov utjecaj na poreznu osnovicu. Biti će obrađene olakšice, poticaji i oslobođenja čijim se ispravnim korištenjem ostvaruju značajne porezne uštede. Konačno, prikazati ćemo na primjeru kako zaista izgleda utvrđivanje porezne obveze te učinak korištenja navedenih instrumenata za ostvarivanje poreznih ušteda.

Abstract (english)

The topic of this thesis is to elaborate the term of tax optimisation, that is tax savings on the example of tax on profit and to show an accurate usage of tax regulations as well as accounting reguations and in this way legally achieve a decrease in taxes.
In accordance with this we will show how correct usage of accounting policies and tax regulations enables taxpayers to have numerous possibilities such as tax credits, liberation and thus achieve tax savings.
In this thesis we will explain some basic terms such as profit tax, list who the taxpayers are, how the tax basis is determined as well as the very term of tax optimisation in order to more clearly understand processes during the creation of the tax basis and the final obligation/requirement. Since tax regulations do not accept profit or loss displayed in accounting as a tax obligation but only as a starting obligation, we will also explain how to adjust or correct permanent or temporary differences. Further on, we will show the most significant accounting policies which represent the basis of management of every business organisation and their influence on the tax basis.We will elaborate tax credits, incentives and liberation through which significant tax savings are made. Finally, an example will illustrate how exactly determining tax obligations looks like and the effect of using the mentioned instruments as to achieve tax savings.

• Keywords: porez na dobit; porezna osnovica; porezna stopa; porezna optimizacija; računovodstvene politike; porezni prihodi; porezni rashodi; porezne olakšice; potpore i oslobođenja; izračun porezne osnovice
• Keywords (english): profit tax; tax basis; tax rate; tax optimisation; accounting policies; tax profits; tax expenses; tax credits; supports and liberations; estimation of tax basis
• Language: croatian
• URN:NBN: urn:nbn:hr:148:924455
• 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: 2016-11-22 17:31:40