Porezni status udruga u Republici Hrvatskoj

master's thesis

• Title (english): Taxation of associations in the Republic of Croatia
• Author: Branimir Grgat
• Mentor: Vesna Vašiček (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Udruge u Republici Hrvatskoj predstavljaju oblik neprofitnih organizacija čije djelovanje nije usmjereno ostvarivanju profita nego ispunjavanju cilja koji je od javnog interesa, obično humanitarnog karaktera. Postojanje udruge nije određeno njenim pravnim statusom nego svrhom postojanja. Iako određene neprofitnim karakterom, nije im zabranjeno da dio svojih sredstava nabavljaju obavljanjem gospodarske djelatnosti ukoliko ne narušavaju načela tržišnog natjecanja. U slučaju obavljanja temeljne djelatnosti, poslovanje im je olakšano izuzetkom od obračuna i plaćanja nekih poreznih oblika iz kompliciranog i čestim izmjenama podložnog poreznog sustava Republike Hrvatske. Kada obavljaju djelatnost koja nije osnovna svrha postojanja udruge, kako bi se osigurala ravnopravnost s ostalim sudionicima tržišta, takvi izuzeci ne vrijede i udruga postaje obveznikom obračuna i plaćanja poreza na dodanu vrijednost i dobit. U ovom diplomskom radu prikazana su osnovna obilježja udruga te osnovna obilježja poreznog sustava Republike Hrvatske te je istražen tretman udruga i njihove neprofitne djelatnosti unutar tog poreznog sustava.

Abstract (english)

Associations in the Republic of Croatia are a form of non-profit organization whose activities are not aimed at making a profit but at fulfilling a goal that is of public interest, usually of a humanitarian nature. The existence of an association is not determined by its legal status, but by the purpose of its existence. Although determined by a non-profit character, they are not prohibited from procuring part of their funds by conducting economic activities, unless they distort the level playing field. In the case of performing the core business, they are facilitated by the exception to the calculating and paying of some tax forms that are part of the complicated tax system of the Republic of Croatia that is also subjected to the frequent changes. When performing an activity that is not the main purpose of the association existence, in order to ensure equality with other market participants, such exceptions do not apply, and the association becomes liable to calculating and paying value added tax and profit taxes.

• Keywords: udruga; porez na dodanu vrijednost; porez na dobit; porezni sustav Republike Hrvatske
• Keywords (english): associations; value added tax; profits tax; tax system of the Republic of Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:759989
• 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: 2021-09-28 10:31:12