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master's thesis
Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit
Završni rad
2019. urn:nbn:hr:124:009428
Ponoš, Joško
University of Split
Faculty of economics Split

Cite this document

Ponoš, J. (2019). Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:009428

Ponoš, Joško. "Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:009428

Ponoš, Joško. "Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:009428

Ponoš, J. (2019). 'Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 23 April 2024, https://urn.nsk.hr/urn:nbn:hr:124:009428

Ponoš J. Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 April 23] Available at: https://urn.nsk.hr/urn:nbn:hr:124:009428

J. Ponoš, "Analiza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:009428

Metadata
TitleAnaliza utjecaja troškova na poreznu osnovicu i obračun poreza na dobit : Završni rad
AuthorJoško Ponoš
MentorRenko Letnić (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porez na dobit je jedan od najznačajnijih poreza za svako poduzeće, ali na samu osnovicu za obračun poreza se može uvelike utjecati kroz troškove poslovanja poduzeća. Cilj rada je teorijski definirati sustav poreza na dobit te analizirati utjecaj troškova poslovanja poduzeća na osnovicu za obračun poreza na dobit i posljedično na obračun poreza na dobit. Cilj rada je i prikaz korištenja porezno priznatih rashoda, a sa svrhom smanjivanja osnovice za obračun poreza na dobit, iako se kao posljedica korištenja takvih rashoda povećavaju osnovice za obračun poreza u narednim godinama, svakako je vrlo bitna stavka vremenske vrijednosti novca prema kojoj je za poduzeće povoljnije ranije ostvariti uštede. Najznačajnije skupine troškova poduzeća su troškovi sirovina i materijala te troškovi zaposlenika, pritom je vidljivo da ove dvije skupine troškova značajno brže rastu u odnosu na prihode poduzeća što može u budućnosti dovesti do negativnog utjecaja na poslovanje poduzeća. Jedan od značajnijih troškova poduzeća je i trošak amortizacije, pritom je vidljivo da su u primjeni stope amortizacije niže od uobičajenih čime se utječe na smanjivanje ovog troška, a posljedično i prikazivanje dobiti većom što može dovesti do zabluda o poslovanju poduzeća.
Abstract (english)
Income tax is one of the most significant taxes for any business, but the tax base itself can be greatly influenced by the cost of doing business. The aim of the paper is to theoretically define the system of corporate income tax and to analyze the impact of operating expenses of the company on the basis for calculation of corporate income tax and consequently on the calculation of corporate income tax. The aim of this paper is to show the use of tax deductible expenses, and with the purpose of reducing the base for calculating corporate income tax, although as a consequence of using such expenditures increase the bases for calculating taxes in the coming years, it is certainly very important item of time value of money according to which the company it is better to save early. The most significant cost groups of an enterprise are the costs of raw materials and materials and the costs of employees, whereby it is evident that these two groups of costs increase significantly faster than the revenues of the company, which in the future may have a negative impact on the company's operations. One of the significant costs of the company is the cost of depreciation, whereby it is evident that the application of depreciation rates are lower than usual, thus reducing this cost and, consequently, presenting more profit, which can be misleading about the company.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:009428
Study programmeTitle: Management; specializations in: Project management, Financial and Tax management, Accounting and Revision
Course: Financial and Tax management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica ekonomije (stručni/a specijalist/ specijalistica ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-12-06 10:20:29