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master's thesis
SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU
Završni rad
2017. urn:nbn:hr:124:430988
Bartok Hudina, Irena
University of Split
Faculty of economics Split

Cite this document

Bartok Hudina, I. (2017). SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:430988

Bartok Hudina, Irena. "SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:430988

Bartok Hudina, Irena. "SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad." Master's thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:430988

Bartok Hudina, I. (2017). 'SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad', Master's thesis, University of Split, Faculty of economics Split, accessed 19 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:430988

Bartok Hudina I. SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 November 19] Available at: https://urn.nsk.hr/urn:nbn:hr:124:430988

I. Bartok Hudina, "SPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:430988

Metadata
TitleSPECIFIČNOSTI POREZA NA DODANU VRIJEDNOST U PRORAČUNSKOM RAČUNOVODSTVU : Završni rad
AuthorIrena Bartok Hudina
MentorAndrijana Rogošić (mentor)
MBZ: 293496
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-01, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom završnom radu obrađena je tema Specifičnosti poreza na dodanu vrijednost u proračunskom računovodstvu. Proračunsko računovodstvo vrlo je specifično iz mnogo razloga, svakako je važno istaknuti primjenu modificiranog načela čija su najznačajnija obilježja priznavanje rashoda u trenutku nastanka, a priznavanje prihoda po gotovinskom načelu, ne iskazivanje rashoda amortizacije nefinancijske dugotrajne imovine, za donacije nefinancijske imovine priznavanje prihoda i rashoda kao i mnoge druge značajke. Zbog višegodišnjeg radnog iskustva u proračunskom korisniku na radnom mjestu glavnog knjigovođe na Fakultetu strojarstva i brodogradnje Sveučilišta u Zagrebu navedena tema nekako se sama nametnula i obuhvaća široki spektar primjera iz prakse što ju unatoč tome što podrazumijeva poreze i mnogo zakonskih propisa i regulativa čini zanimljivom. Česta su razmišljanja kako proračunski korisnici za svoje poslovanje crpe sredstva samo iz državnog proračuna i na teret poreznih obveznika što je jednim dijelom točno, ali Fakulteti općenito pa tako i Fakultet strojarstva i brodogradnje vrlo aktivno sudjeluju na tržištu obavljajući gospodarsku djelatnost i na taj način „unovčuju“ svoje znanje. Fakultet strojarstva i brodogradnje kao i većina drugih Fakulteta koji su zadovoljavali uvjete, u sustav poreza na dodanu vrijednost ušao je 2010. godine. S obzirom da Fakulteti uz oslobođenu djelatnost obavljaju i oporezivu djelatnost zakonodavac je propisao podjelu pretporeza po ulaznim računima. Iz tog razloga vrlo je važno prilikom evidentiranja ulaznog računa uvidjeti u koju se svrhu usluga ili roba nabavlja. Za oslobođenu djelatnost koju obavlja Fakultet nije dopušten odbitak pretporeza, dok je u slučaju evidentiranja rashoda koji se odnose isključivo na oporezivu djelatnost dopušten odbitak pretporeza u cijelom iznosu, a u slučaju kada se roba ili usluga koristi i za oporezivu i za neoporezivu djelatnost primjenjuje se stopa podjele.
Abstract (english)
The thesis of this final paper is The specifics of value added tax (VAT) at public sector accounting. Public sector accounting is specific for many reasons, but the most important difference to mention is the application of modified principle whose main characteristics are recording expenditure at the moment of their occurrence, and recording income according to the cash-basis accounting principle. Some other characteristics are not recording the expenditure of amortization of fixed assets, while recording the income and expenditure of fixed assets for donations. Since I have been working in a public institution for many years as Head Bookkeeper at the Faculty of Mechanical Engineering and Naval Architecture, University of Zagreb, the abovementioned thesis came by itself and covers a wide range of practical examples, which can be found interesting despite the fact that they come from the field of taxes and legal regulations. It is generally perceived that public institutions are primarily state-funded and live at the expense of the taxpayers, which is partly true. However, the Faculty of Mechanical Engineering and Naval Architecture, as well as other faculties in Croatia, actively participate in the economy and thus profit from their knowledge and expertise. The Faculty of Mechanical Engineering and Naval Architecture, along with other faculties in Croatia which fulfilled the legal requirements, became a part of the VAT system in year 2010. Since some faculty activities are tax-exempt, while others are taxable, pre-tax division of invoices is legally regulated. That is why it is necessary to determine the purpose of services or goods acquired. The tax-exempt faculty activities are not tax-deductible, whereas in case of taxable activities the tax is fully deductible. In cases when services or goods are used for both tax-exempt and taxable activities, pre-tax division principle is applied.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:430988
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 on2017-03-06 12:53:04