RAČUNOVODSTVENI I POREZNI TRETMAN USLUGA CESTOVNOG PRIJEVOZA ROBE

master's thesis

• Title (english): ACCOUNTING AND TAX TREATMENT OF TRANSPORTATION OF GOODS BY ROAD
• Author: Petra Drobac
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Mirjana Hladika (predsjednik povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Promet, kao jedna od važnijih djelatnosti svakog društva, ključan je čimbenik uspjeha jedinstvenog tržišta s obzirom da se njime postižu dva temeljna cilja europske integracije. Cilj prometne politike Europske unije je osigurati slobodan i efikasan prijevoz ljudi, roba i usluga na ekonomičan i siguran način za društvo i okoliš. Cestovni prijevoz robe zasniva se na slobodi tržišnog natjecanja kao osnovnom načelu, a za njegovo sigurno odvijanje potrebni su vozač, vozilo i cesta kao osnovni čimbenici. Ulaskom Hrvatske u Europsku uniju, Hrvatska se morala obvezati kako će primjenjivati uredbe, direktive i smjernice pravne stečevine Europske unije koja dovodi do velike promjene uvjeta trgovanja sa drugim zemljama članicama, ali isto tako i dovodi do promjene čitavog sustava poreza na dodanu vrijednost. Porez na dodanu vrijednost najizdašniji je porezni oblik u RH i kao takav ima središnje značenje u funkcioniranju jedinstvenog tržišta. Za ispravan porezni tretman usluga jako je značajan porezni status primatelja usluge, odnosno obavljali se usluga poreznim obveznicima ili osobama koje nisu obveznici kao i određivanje samog mjesta oporezivanja usluga. Porezna i računovodstvena evidencija usluga prijevoza specifične su u odnosu na neke druge djelatnosti, a kroz rad će biti prikazani njihovi aspekti na djelatnost cestovnog prijevoza te kako se na praktičnom primjeru tretiraju takve usluge.

Abstract (english)

Transport, as one of the more important activities of every society, is a key factor in the success of the single market, given that it achieves two fundamental goals of European integration. The aim of the European Union’s transport policy is to ensure the free and efficient transport of people, goods and services in an economical and safe way for society and the environment. Road transport of goods is based on freedom of competition as a basic principle, and for it to be done in a safe manner driver, vehicle and road as basic factors are required. With Croatia’s accession to the European Union, Croatia had to commit itself to implementing regulations, directives and guidelines of the acquis communautaire, which leads to a major change in terms of trade with other member states, but also changes the entire value added tax system. Value added tax is the most generous form of taxation in the Republic of Croatia and as such is of central importance in the functioning of the single market. For the correct tax treatment of services, the tax status of the recipient of the service is very important, i.e. whether the service is provided to taxpayers or non-taxpayers, as well as determining the place of taxation of services. Tax and accounting records of transport services are specific in relation to some other activities, and the paper will present their aspects on the road transport activity, and how such services are treated on a practical example.

• Keywords: promet; cestovni prijevoz; porez na dodanu vrijednost; porezni obveznik; Europska unija
• Keywords (english): transport; road transport; value added tax; taxpayer; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:401476
• 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 authenticated users
• Created on: 2022-10-09 11:08:56