Računovodstveni i porezni tretman investicijskih fondova u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of investment funds in the Republic of Croatia
• Author: Ivan Balen
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Sanja Broz Tominac (predsjednik povjerenstva)
• Committee member: Vesna Vašiček (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Investicijski fondovi nositelji su aktivnosti i jedni od važnijih sudionika i pokretača financijskog tržišta u svijetu, dok u Hrvatskoj bilježe značajnu ekspanziju i postaju sve važniji akteri tržišta kapitala s ukupnom neto imovinom vrijednosti 24,2 milijarde HRK u lipnju 2019. godine. U ovom će radu biti prikazane temeljne karakteristike i vrste investicijskih fondova u Hrvatskoj, analizirat će se uloga najvažnijih institucija vezanih uz njihov rad te će biti definirane prednosti i nedostaci ove vrste ulaganja, odnosno strategije i ograničenja ulaganja u investicijske fondove. U drugom dijelu rada naglasak će biti stavljen na računovodstveni tretman UCITS i AIF investicijskih fondova te specifičnosti njihova financijskog izvještavanja i zakona koji se odnose na njihovo poslovanje. Na kraju rada bit će obrađen porezni aspekt investicijskih fondova, odnosno porezni tretman ulaganja u iste.

Abstract (english)

Investment funds are one of the main initiators and participants in financial markets throughout the world. In Croatia, the funds are recording significant expansion and are becoming increasingly more important in the financial market with total net assets worth HRK 24,2 billion in June 2019. This paper will, firstly, outline the basic characteristics and types of investment funds in Croatia, secondly, analyze the role of the most important institutions related to their work, and finally, identify the advantages and disadvantages of this type of investment alongside the strategies and limitations of investing. In the second part, the paper will emphasize the accounting treatment of UCITS and AIF mutual funds and the specifics of their financial reporting and the laws relating to their operations. At the end of the paper, the tax treatment of investment funds will be defined.

• Keywords: investicijski fond; društvo za upravljanje; UCITS; AIF; HANFA; depozitar; neto imovina fonda; MSFI; MRS; porez
• Keywords (english): investment fund; management company; UCITS; AIF; HANFA; deposit bank; net asset value; IFRS; IAS; tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:019964
• 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: 2019-09-26 11:34:30