prikaz prve stranice dokumenta RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ
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graduate thesis
RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ
2024. urn:nbn:hr:198:077408
Bilić Kovačević, Tanja
University of Applied Sciences RRiF

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Bilić Kovačević, T. (2024). RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ (Graduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:077408

Bilić Kovačević, Tanja. "RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:077408

Bilić Kovačević, Tanja. "RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ." Graduate thesis, University of Applied Sciences RRiF, 2024. https://urn.nsk.hr/urn:nbn:hr:198:077408

Bilić Kovačević, T. (2024). 'RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ', Graduate thesis, University of Applied Sciences RRiF, accessed 15 February 2025, https://urn.nsk.hr/urn:nbn:hr:198:077408

Bilić Kovačević T. RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ [Graduate thesis]. Zagreb: University of Applied Sciences RRiF; 2024 [cited 2025 February 15] Available at: https://urn.nsk.hr/urn:nbn:hr:198:077408

T. Bilić Kovačević, "RAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ", Graduate thesis, University of Applied Sciences RRiF, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:198:077408

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Metadata
TitleRAČUNOVODSTVENI I POREZNI TRETMAN UVOZA I STJECANJA DOBARA U REPUBLICI HRVATSKOJ
Title (english)ACCOUNTING AND TAX TREATMENT OF IMPORT AND AQUISITION OF GOOD IN CROATIA
AuthorTanja Bilić Kovačević
MentorĐurđica Jurić (mentor)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2024-12-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Zakonska regulativa koja uređuje stjecanje i uvoz dobara u RH, te prava i obveza stjecatelja odnosno uvoznika donosi pojedine direktive vezane uz evidenciju poslovnih događaja. Iz istog proizlaze upute kako se vodi računovodstveno i porezno evidentiranje poslovnih događaja. Definiran je porezni obveznik, mjesto oporezivanja kod nabave dobara i utvrđen način obračuna porezne osnovice. Tijekom ovog rada, na konkretnim primjerima nabavnog procesa stjecanja i uvoza dobara iz EU i trećih zemalja na područje RH opisani su i definirani procesi nabave dobara od narudžbe do knjiženja u glavnu knjigu. Analizira se zastupljenost stjecanja dobara iz EU i uvoza dobara na odabranom uzorku tuzemnih poduzetnika – poreznih obveznika, njihova struktura i zastupljenost obveze prema inozemnom dobavljaču u ukupnim tekućim obvezama u odabranom razdoblju istraživanja kako bi se procijenio udio nabave robe iz inozemstva u odnosu na nabavu u tuzemstvu.
Abstract (english)
The legal regulations governing the acquisition and import of goods in the Republic of Croatia, as well as the rights and obligations of the acquirer or importer, introduce specific directives related to the recording of business events. From this, instructions arise on how to keep accounting and tax records of business events. The taxpayer is defined, as well as the place of taxation when purchasing goods and the established method of calculating the tax base. During this work, specific examples of the procurement process for acquiring and importing goods from the EU and third countries into the territory of the Republic of Croatia are described and defined, from the order to the posting in the general ledger. The prevalence of the acquisition of goods from the EU and the import of goods will be analyzed on a selected sample of domestic enterprises - taxpayers, their structure, and the prevalence of obligations to foreign suppliers in total current liabilities in the selected research period to estimate the
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:077408
Study programmeTitle: Corporate Finance
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra korporativnih financija (magistar/magistra korporativnih financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-14 11:17:44