Porezni i računovodstveni aspekti poslovanja planinarskih društava

master's thesis

• Title (english): Tax and accounting aspects of mountaineering associations business activities
• Author: Mirjana Poljak
• Mentor: Vesna Vašiček (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Planinarska društva su neprofitne organizacije koje se najčešće osnivaju kao udruge. Postoje različiti načini na koje se računovodstvo planinarskih društava može ustrojiti – jednostavno ili dvojno knjigovodstvo. Neprofitne organizacije mogu biti u sustavu poreza na dobit ili u sustavu poreza na dodanu vrijednost ako obavljaju gospodarsku djelatnost. Svrha ovog rada je istražiti i prezentirati razliku između različitih načina ustrojavanja računovodstva planinarskih društava te objasniti specifičnosti poslovanja u različitim poreznim statusima. Navedeno je istraženo i prikazano kroz primjer planinarskog društva u sustavu jednostavnog knjigovodstva, koje nema obvezu plaćanja poreza na dobiti, ni poreza na dodanu vrijednost i planinarskog društva u sustavu dvojnog knjigovodstva koje obračunava i porez na dobit i porez na dodanu vrijednost.

Abstract (english)

Mountaineering societies are non-profit organizations that are most often formed as voluntary associations. There are different ways in which the accounting of mountaineering societies can be conducted – simple bookkeeping or double-entry bookkeeping. Non-profit organizations can be in the corporate tax system or in the value-added tax system if they conduct economic activity. The purpose of this paper is to explain the difference between distinct ways of organizing accounting and to explain business indifferent tax systems using the example of mountaineering societies and explain business specificities indifferent tax systems. This was researched through the example of a mountaineering society in a simple bookkeeping system, which is not obliged to pay corporate tax, nor value-added tax as well as a mountaineering society in the double bookkeeping system, which calculates both corporate tax and value-added tax.

• Keywords: Neprofitne organizacije; planinarska društva; gospodarska djelatnost; porez na dobit; porez na dodanu vrijednost; financijsko izvještavanje
• Keywords (english): Non-profit organizations; mountaineering societies; economic activity; corporate tax; value–added tax; financial reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:837664
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2022-09-26 15:06:29