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graduate thesis
Procjena osnovice poreza na dobit
2023. urn:nbn:hr:132:489687
Caput, Mihaela
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Caput, M. (2023). Procjena osnovice poreza na dobit (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:489687

Caput, Mihaela. "Procjena osnovice poreza na dobit." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:489687

Caput, Mihaela. "Procjena osnovice poreza na dobit." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2023. https://urn.nsk.hr/urn:nbn:hr:132:489687

Caput, M. (2023). 'Procjena osnovice poreza na dobit', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 January 2025, https://urn.nsk.hr/urn:nbn:hr:132:489687

Caput M. Procjena osnovice poreza na dobit [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2023 [cited 2025 January 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:489687

M. Caput, "Procjena osnovice poreza na dobit", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:132:489687

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Metadata
TitleProcjena osnovice poreza na dobit
Title (english)Assessment the base of corporate income tax
AuthorMihaela Caput
MentorRenata Perić (mentor)
Committee memberMario Vinković (predsjednik povjerenstva)
Committee memberAleksandra Vasilj (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2023-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Poreznu osnovicu čini dobit koja se utvrđuje prema računovodstvenim propisima kao razlika prihoda i rashoda i to prije obračuna poreza na dobit. Porezna osnovica se uvećava i umanjuje prema zakonskim odredbama. Osnovica poreznog obveznika rezidenta je dobit ostvarena u tuzemstvu i inozemstvu, a nerezidenta je isključivo dobit ostvarena u tuzemstvu. Ukoliko pozvani poduzetnik ne podnese prijavu poreza na dobit, pokrenuti će se postupak prikupljanja činjenica bitnih za procjenu porezne osnovice prema podacima dostupnima Poreznoj upravi. U svrhu boljeg shvaćanja pojma procjene osnovice poreza na dobit i njegove uloge u svim poslovnim procesima koje provodi Porezna uprava, potrebno je definirati sljedeće: pojam i postupak utvrđivanja porezne osnovice poreza na dobit, važnost utvrđivanja dohotka od kapitala te utvrđivanje činjenica bitnih za oporezivanje koje se uzimaju u obzir pri donošenju privremenog rješenja od strane Porezne uprave.
Abstract (english)
The tax base is made up of profit, which is determined according to accounting regulations as the difference between income and expenses, before calculating income tax. The tax base is increased and decreased according to legal provisions. The basis of a resident taxpayer is the profit realized in the country and abroad, and for a non-resident it is exclusively the profit realized in the country. If the invited entrepreneur does not submit a profit tax return, the procedure of collecting facts essential for the assessment of the tax base will be initiated according to the data available to the Tax Administration. In order to better understand the concept of the assessment of the corporate income tax base and its role in all business processes carried out by the Tax Administration, it is necessary to define the following: the concept and procedure of determining the tax base of corporate income tax, the importance of determining income from capital and the determination of facts important for taxation are taken into account when making a temporary decision by the Tax Administration.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:489687
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-02-01 12:42:08