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undergraduate thesis
Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika
2022. urn:nbn:hr:198:888992
Bilić Kovačević, Tanja
University of Applied Sciences RRiF

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Bilić Kovačević, T. (2022). Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:888992

Bilić Kovačević, Tanja. "Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:888992

Bilić Kovačević, Tanja. "Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika." Undergraduate thesis, University of Applied Sciences RRiF, 2022. https://urn.nsk.hr/urn:nbn:hr:198:888992

Bilić Kovačević, T. (2022). 'Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika', Undergraduate thesis, University of Applied Sciences RRiF, accessed 10 December 2024, https://urn.nsk.hr/urn:nbn:hr:198:888992

Bilić Kovačević T. Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2022 [cited 2024 December 10] Available at: https://urn.nsk.hr/urn:nbn:hr:198:888992

T. Bilić Kovačević, "Utjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:198:888992

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Metadata
TitleUtjecaj troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika
Title (english)The Influence of Costs on the Profit Tax Base Micro and Small Entrepreneurs
AuthorTanja Bilić Kovačević
MentorJasna Vuk (mentor)
Committee memberAnte Vidović (predsjednik povjerenstva)
Committee memberAnja Božina (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2022-10-21, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Poduzetništvo karakterizira preuzimanje rizika ali i profitabilnost poslovanja. Svaki poduzetnik želi ostvariti što veći profit i pri tome platiti što manje poreza. Ostvareni troškovi smanjuju dobit, a time i porez na dobit. Neki troškovi su porezno nepriznati izdatci, te oni uvećavaju osnovicu poreza na dobit, a neki su pak porezno priznati izdaci, te oni umanjuju poreznu osnovicu. Rad se bavi utjecajem troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika. Cilj rada je teorijski odrediti troškove, pojasniti proces obračuna troškova i njihov utjecaj na osnovicu poreza na dobit, objasniti utjecaj troškova na financijski rezultat i osnovicu za obračun poreza na dobit te u konačnici pojasniti proces sastavljanja prijave poreza na dobit kod mikro i malih društava. Praktični se dio rada odnosi na sastavljanja Prijave poreza na dobit.
Abstract (english)
Entrepreneurship is characterized by risk-taking but also business profitability. Every entrepreneur wants to make as much profit as possible and at the same time pay as little tax as possible. The incurred costs reduce the profit, and thus the profit tax. Some expenses are tax-deductible expenses, and they increase the income tax base, and some are tax-deductible expenses, and they decrease the tax base. The paper deals with the impact of costs on the profit tax base of micro and small entrepreneurs. The aim of the paper is to theoretically determine costs, clarify the process of calculating costs and their impact on the income tax base, explain the impact of costs on the financial result and the basis for calculating income tax, and ultimately clarify the process of preparing the income tax return for micro and small companies. The practical part of the work refers to the preparation of the Income Tax Return.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:888992
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 on2022-10-21 17:51:37