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undergraduate thesis
Oporezivanje porezom na dohodak
2018. urn:nbn:hr:198:330955
Ogulinac, Kristina
University of Applied Sciences RRiF

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Ogulinac, K. (2018). Oporezivanje porezom na dohodak (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:330955

Ogulinac, Kristina. "Oporezivanje porezom na dohodak." Undergraduate thesis, University of Applied Sciences RRiF, 2018. https://urn.nsk.hr/urn:nbn:hr:198:330955

Ogulinac, Kristina. "Oporezivanje porezom na dohodak." Undergraduate thesis, University of Applied Sciences RRiF, 2018. https://urn.nsk.hr/urn:nbn:hr:198:330955

Ogulinac, K. (2018). 'Oporezivanje porezom na dohodak', Undergraduate thesis, University of Applied Sciences RRiF, accessed 15 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:330955

Ogulinac K. Oporezivanje porezom na dohodak [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2018 [cited 2024 November 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:330955

K. Ogulinac, "Oporezivanje porezom na dohodak", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:198:330955

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Metadata
TitleOporezivanje porezom na dohodak
Title (english)PROFIT TAX
AuthorKristina Ogulinac
MentorLjerka Markota (mentor)
Committee memberIvica Voloder (predsjednik povjerenstva)
Committee memberTamara Cirkveni Filipović (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2018-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dobit spada u državne poreze, a plaćaju ga trgovačka društva i druge pravne i fizičke osobe koje trajno obavljaju samostalnu gospodarsku djelatnost radi ostvarivanja dobiti i drugih gospodarskih koristi, kao i drugi obveznici navedeni u čl. 2. Zakona o porezu na dobit. Za prihode do 3.000.000,00 kn stopa poreza na dobit iznosi 12%, a za prihode veće ili jednake 3.000.00,01 kn iznosi 18%. Svota poreza na dobit izračunava se kao postotak porezne osnovice koja se utvrđuje kao razlika prihoda i rashoda. Zakon o porezu na dobit propisuje koji porezni rashodi povećavaju ili smanjuju poreznu osnovicu, što u konačnici utječe na svotu poreza na dobit koju je obveznik dužan platiti. U radu se daje PD obrazac trgovačkog društva Omega software d.o.o. koje je prikazano u 10. poglavlju ovog rada, a koje je svoju poreznu osnovicu značajno smanjilo ulaganjima u izgradnju poslovne zgrade i zapošljavanjem većeg broja djelatnika.
Abstract (english)
Income tax is one of state taxes paid by companies and other legal entities and natural persons who permanently carry out independent economic activity for the purpose of obtaining profits and other economic benefits, as well as other payers referred to in Article 2 of the Profit Tax Act. For revenue up to HRK 3,000,000.00, the tax rate is 12%, and for revenues larger than or equal to 3,000.00,01 HRK the rate is 18%. The profit tax sum is calculated as a percentage of the tax base, which is defined as the difference between revenues and expeditures. The Income Tax Act regulates which tax expenses increase or decrease the tax base, which ultimately affects the amount of income tax that the payer has to pay. The company Omega software d.o.o., shown in Chapter 10 of this paper, has reduced its tax base significantly by investing in construction of a business building and employing a larger number of employees.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:330955
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-04-10 18:13:05