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undergraduate thesis
POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O.
završni rad
2020. urn:nbn:hr:124:636047
Radinković, Anamarija
University of Split
Faculty of economics Split

Cite this document

Radinković, A. (2020). POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:636047

Radinković, Anamarija. "POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:636047

Radinković, Anamarija. "POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:636047

Radinković, A. (2020). 'POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 09 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:636047

Radinković A. POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2025 January 09] Available at: https://urn.nsk.hr/urn:nbn:hr:124:636047

A. Radinković, "POREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:636047

Metadata
TitlePOREZ NA DOBIT NA PRIMJERU PODUZEĆA KULE BIOGRAD D.O.O. : završni rad
AuthorAnamarija Radinković
MentorIvica Pervan (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Ovim završnim radom definiran je porez na dobit koji spada u izravne poreze te ga plaćaju poduzeća na ostvarenu dobit u određenom razdoblju. Utvrđivanje i prijava poreza na dobit za 2019. godinu prikazana je na primjeru poduzeća Kule Biograd d.o.o. Prilikom utvrđivanja porezne osnovice polazna stavka je razlika prihoda i rashoda koja se iz računa dobiti i gubitka upisuje u Obrazac PD te se povećava i smanjuje za određene stavke propisane Zakonom. Također, visina porezne obveze ovisi i o korištenim olakšicama, oslobođenjima i poticajima. Prikazano je i poslovanje poduzeća, no određene stavke Obrasca PD nisu mogle biti prikazane na primjeru jer poduzeće nema stavki smanjenja dobiti te ne može koristiti porezne olakšice, oslobođenja i poticaje.
Abstract (english)
This final paper defined the profit tax which belongs to direct tax and it is paid by companies on the realized profit in a certain period. Determination and profit tax report for 2019 is shown on the example of the company Kule Biograd d.o.o. When determining the tax base, the starting item is the difference between income and expanses, which is entered from the profit and loss account in the PD Form and is increased and decreased by items prescribed by law. Also, the amount of tax liability depends on the reliefs, exemptions and incentives used. The business of the company is aslo shown, but certain items of the PD Form couldn't be shown on the example because the company doesn't have items of profit reducation and can't use relifes, exemptions and incentives.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:636047
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-09-15 12:28:03