prikaz prve stranice dokumenta Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.
Access restricted to students and staff of home institution
master's thesis
Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.
2024. urn:nbn:hr:192:978445
Vuković, Petra
University of Rijeka
Faculty of Economics and Business

Cite this document

Vuković, P. (2024). Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o. (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:978445

Vuković, Petra. "Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:978445

Vuković, Petra. "Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:192:978445

Vuković, P. (2024). 'Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 11 December 2024, https://urn.nsk.hr/urn:nbn:hr:192:978445

Vuković P. Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o. [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2024 [cited 2024 December 11] Available at: https://urn.nsk.hr/urn:nbn:hr:192:978445

P. Vuković, "Analiza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:192:978445

Please login to the repository to save this object to your list.
Metadata
TitleAnaliza razlika između računovodstvene dobiti i porezne osnovice na primjeru Nanosell d.o.o.
Title (english)Differences between Financial Result in Accounting and Base for Financial Result Taxation - Nanosell d.o.o.
AuthorPetra Vuković
MentorJosip Čičak (mentor)
Committee memberJosip Čičak (predsjednik povjerenstva)
Committee memberAna Marija Sikirić Simčić (član povjerenstva)
Committee memberDario Maradin (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2024-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Računovodstvena dobit i porezna osnovica ključni su financijski pojmovi koji se često razlikuju zbog različitih računovodstvenih i poreznih pravila. Poduzeće Nanosell d.o.o. pokazuje da su razlike između računovodstvene dobiti i porezne osnovice rezultat porezno nepriznatih rashoda, poput troškova reprezentacije i dr. Ove razlike značajno utječu na poslovanje, povećavajući porezne obveze i smanjujući sredstva dostupna za investicije. Pregled relevantnih zakonskih okvira i računovodstvenih standarda, uz analizu financijskih izvještaja poduzeća, pruža uvid u mogućnosti optimizacije porezne osnovice. Poduzeće Nanosell d.o.o. posluje unutar zakonskog okvira Republike Hrvatske i podliježe pravilima o oporezivanju dobiti, koja uključuju specifične olakšice i stope poreza. U ovom kontekstu, razlike između računovodstvene dobiti, koja se izračunava prema računovodstvenim standardima, i porezne osnovice, definirane poreznim propisima, dovode do poreznih rizika i neusklađenosti. Detaljna analiza financijskih izvještaja, uključujući bilancu, račun dobiti i gubitka, te strukturu prihoda i rashoda, pokazuje kako poslovne aktivnosti utječu na poreznu obvezu.
Abstract (english)
Accounting profit and tax base are important financial concepts that often diverge due to different accounting and tax regulations. The case of Nanosell d.o.o. illustrates that these discrepancies arise primarily from non-tax-deductible expenses such as entertainment costs and similar items. These differences have a significant impact on the company’s operations, as they increase the tax liability and reduce the funds available for investment. By examining the relevant legal framework and accounting standards, and analyzing the company’s financial statements, possible strategies for optimizing the tax base can be identified. Nanosell d.o.o. operates within the Croatian legal framework and is subject to the Corporate Income Tax Act, which provides for specific tax reliefs and rates. In this context, the discrepancy between the accounting profit, determined according to the accounting standards and the tax base defined by the tax regulations, leads to tax risks and inconsistencies. A detailed analysis of the financial statements, including the balance sheet, the income statement, and the structure of income and expenses, shows how the company’s activities affect its tax obligations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:978445
Study programmeTitle: Business economics; specializations in: Finance, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance
Study programme type: university
Study level: graduate
Academic / professional title: sveučilišni/a magistar/magistra ekonomije (sveučilišni/a magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2024-12-10 13:43:15