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master's thesis
Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga
Diplomski rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. urn:nbn:hr:145:470968
Balatinac, Marina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

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Balatinac, M. (2019). Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:470968

Balatinac, Marina. "Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:470968

Balatinac, Marina. "Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:470968

Balatinac, M. (2019). 'Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 09 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:470968

Balatinac M. Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 November 09] Available at: https://urn.nsk.hr/urn:nbn:hr:145:470968

M. Balatinac, "Računovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:470968

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TitleRačunovodstveni i porezni tretman transakcija uvoza i izvoza dobara i usluga : Diplomski rad
Title (english)Accounting and tax treatment of imports and exports of goods and services : Graduate paper
AuthorMarina Balatinac
MentorIvo Mijoč (mentor)
Committee memberDubravka Pekanov Starčević (predsjednik povjerenstva)
Committee memberIvo Mijoč (član povjerenstva)
Committee memberMartina Briš Alić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Osnovna pitanja koja se nameću pravnim osobama prilikom stjecanja i isporuke dobara i usluga je na koji način se utvrđuje porezna osnovica prilikom stjecanja dobara iz Europske unije, kada nastaje obveza obračunavanja PDV-a te smije li se priznati i u kojim slučajevima pretporez prilikom stjecanja dobara i usluga. Stoga će u ovom radu biti teorijski i praktično objašnjeni slučajevi kod stjecanja i isporuke dobara i usluga. U drugom poglavlju daje se pregled razvoja jedinstvenog sustava oporezivanja u cilju stvaranja unutarnjeg tržišta u Europskoj uniji čija je članica i Republika Hrvatska. Treće poglavlje objašnjava porezni tretman usluga te u praktičnom djelu njihovo evidentiranje u poreznim i računovodstvenim evidencijama. Isporuka i stjecanje dobara iz Europske unije te uvoz i izvoz u treće zemlje objašnjeni su četvrtom i petom poglavlju. Također svaka od situacija koja se pojavljuje u razmjeni roba objašnjena je praktičnim primjerom radi lakšeg razumijevanja.
Abstract (english)
The key questions asked by legal entities in the process of acquiring and delivering goods and services are how the tax base is determined in the process of acquiring goods from the European Union; when the obligation of VAT calculation arises, and whether and in what cases pretax can be recognized in the process of acquiring and delivering goods and services. This paper provides theoretical and practical explanation of cases of acquiring and delivering goods and services. The second chapter provides an overview of development of a unique tax system aimed at creation of internal market in the European Union, including the Republic of Croatia, also a member. The third chapter explains tax treatment of services and, in the practical part, its recording in tax and accounting records. Delivery and acquiring of goods and services from the European Union and import and export to third countries are explained in the fourth and fifth chapter. In addition, each of the situations arising in exchange of goods is supported with a practical example to provide for easier understanding.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:470968
Study programmeTitle: Business economy; specializations in: Management
Course: Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsOpen access
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2021-03-10 11:22:52