Oporezivanje dobiti u Republici Hrvatskoj s naglaskom oporezivanja dobiti po novčanom načelu

master's thesis

• Title (english): Profit taxation in the Republic of Croatia with emphasis on profit taxation on a cash basis
• Author: Ivan Marić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (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

Tema ovog diplomskog rada jest porez na dobit u Republici Hrvatskoj, s posebnim osvrtom na porez na dobit prema novčanom načelu koji je u Republici Hrvatskoj na snazi od 1.1.2017. godine. Porez na dobit uveden je u prvoj fazi porezne reforme početkom 1994. godine dok su njegovu primjenu pratile česte zakonodavne promjene. Porez na dobit je oblik oporezivanja kojeg plaća porezni obveznik na ostvarenu dobit prilikom obavljanja gospodarske djelatnosti gdje je dobit razlika između prihoda i troškova. Kako bi se ostvarila dobit ti prihodi moraju biti veći od troškova koji nastaju na temelju ostvarivanja prihoda nastalih u obračunskom razdoblju. Zadnjom izmjenom Zakona poreza na dobit uvedene su dvije porezne stope a to su stope od 12% ukoliko su prihodi u poreznom razdoblju do 3.000.000,00 kuna, ili 18% ako su u poreznom razdoblju ostvareni prihodi jednaki ili veći od 3.000.000,01 kuna. U ovom radu teorijski su objašnjenje tri vrste poreza na dobit. Dakle porez na dobit prema računovodstvenom načelu, paušalno utvrđivanje porezne osnovice te utvrđivanje porezne osnovice prema novčanom načelu. Upravo će utvrđivanje porezne osnovice prema novčanom načelu biti i obrađeno kroz poreznu prijavu jednoga poduzeća.

Abstract (english)

The topic of this master’s thesis is Corporate Income Tax in the Republic of Croatia, with special reference to the Corporate Income Tax on Cash basis, which has been in force in the Republic of Croatia since 1.1.2017. Income tax was introduced in the first phase of tax reform in early 1994, and its implementation was accompanied by frequent governmental changes. Profit tax is a form of taxation paid by a taxpayer on profits made during business, where profit is the difference between income and expenses. To make a profit, these revenues must be greater than the costs that accrue based on revenue generated in the accounting period. The last amendment to the Corporate Income Tax Act introduced two tax rates, which are 12% if the income in the tax period is up to 3.000.000,00 HRK , or 18% if the income generated in the tax period is equal to or greater than 3.000.000,01 HRK. In this paper, three types of income taxes are theoretically explained. So, the tax on profit according to the accounting principle, the flat rate determination of the tax base and the determination of the tax base on the cash principle. It is precisely the determination of the tax base on a cash basis that will be processed through the tax return of one company.

• Keywords: porezi; porez na dobit; računovodstveno načelo; novčano načelo; porezna stopa; porezna prijava
• Keywords (english): taxes; income tax; accounting principle; monetary principle; tax rate; tax return.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:245344
• 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 11:43:26