Računovodstveni i porezni tretman u graditeljskoj djelatnosti

master's thesis

• Title (english): ACCOUNTING AND TAX TREATMENT IN THE CONSTRUCTION INDUSTRY
• Author: Lorena Dimitrijević
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Martina Dragija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-07-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Provedeno istraživanje za potrebe ovoga rada, temeljeno na detaljnom pregledu literature, posebice stručnih članaka i zakona, ukazuje na važnost računovodstvenih pravila i poreznih propisa u graditeljstvu u Republici Hrvatskoj. Sveobuhvatnom analizom sustava oporezivanja i računovodstvenog evidentiranja u graditeljstvu obuhvaćeni su porezni propisi i računovodstveni standardi koji određuju računovodstveno i porezno postupanje s aspekta izvođača radova s jedne strane i investitora s druge. U radu se opisuju pravila priznavanja i mjerenja prihoda i troškova izvođača radova, način evidentiranja nekretnina ovisno o namjeni te porezno postupanje kod prijenosa porezne obveze i porezni položaj već sagrađenih nekretnina.

Abstract (english)

The research carried out in this paper, based on detailed overview of literature, particularly of professional articles and respective laws, represents importance of accounting and tax regulations in the construction industry in Republic of Croatia. Overall analysis of the tax and accounting treatment in construction industry is comprehensively made while taking into tax regulations and accounting standards, which determine the accounting and tax treatment from the aspect of building contractor on the one hand and investor on the other. This thesis describes “income and expenses” rules of contractor`s recognition and measurement, accounting treatment for most types of real estates, depending their purposes, tax regulations on how to transfer tax liability from contractor to investor and tax positions of already built real estates.

• Keywords: izvođač radova; investitor; ugovor o izgradnji; prihodi; troškovi; porez na dodanu vrijednost
• Keywords (english): building contractor; investor; construction contract; income; expenditures; Value Added Tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:937024
• 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: 2016-11-29 14:50:57