Repository of the RRiF College of Financial Management
Not a member yet
404 research outputs found
Sort by
Procurement of Goods From the European Union from an Accounting and Tax Point of View
No full textPristupanje Hrvatske Europskoj uniji donijelo je brojne promjene u poreznom smislu. Pojavljuju se pojmovi stjecanja i isporuke koji podrazumijevaju poslovne transakcije vezane uz kupnju i prodaju robe unutar država članica. Poslovanje s trećim zemljama i dalje se naziva uvozom i izvozom. Od 1. srpnja 2013. godine stjecanje dobara prestaje biti u nadležnosti Carinske uprave. Porezna uprava preuzima na sebe obvezu izvršavanja provjera u vezi stjecanja dobara iz drugih država članica u Republici Hrvatskoj služeći se raspoloživom poslovnom dokumentacijom. Potreba usklađivanja sa europskim direktivama podrazumijeva i usklađivanje poreznih stopa u smislu određivanja minimalne stope poreza i slično. Tijekom ovog rada nastoji se analizirati porezni i računovodstveni okvir koji prati proces nabave dobara iz država članica Europske unije. Poduzetnik ili njegov ovlašteni zastupnik mora poštovati propise o Porezu na dodanu vrijednost kojima je: određen način utvrđivanja porezne osnovice kod stjecanja dobara i propisano vrijeme odnosno mjesto nastanka porezne obveze. Potrebno je utvrditi da li je poslovni partner evidentiran kao porezni obveznik u sustavu PDV-a, postoji li pravo na priznavanje pretporeza, nalazi li se prodavatelj ili kupac u VIES bazi, što je PDV identifikacijski broj i tko ga dodjeljuje, te udovoljiti brojnim drugim zahtjevima s poreznog i računovodstvenog motrišta.Croatia's accession to the European Union has brought large number of tax changes. Acquisitions and deliveries are emerging which imply business transactions related to the purchase and sale of goods within Member States. Doing business with third countries is still known as import and export. From 1 July 2013, the acquisition of goods ceases to be the responsibility of the customs administration. The Tax Administration assumes the obligation to carry out checks regarding the acquisition of goods from other member states in the Republic of Croatia using the available business documentation. The need to comply with European directives also implies the harmonization of tax rates in terms of setting a minimum tax rate and the like. In this paper, an effort is made to analyze the tax and accounting framework that accompanies the process of procuring goods from EU Member States. The entrepreneur or his authorized representative must comply with the rules on value added tax, which are: a certain way of determining the tax base when acquiring goods and the prescribed time or place of occurrence of the tax liability. It is necessary to determine whether the business partner is registered as a taxpayer in the VAT system, whether there is a right to recognize pre-tax, whether the seller or buyer is in the VIES database, which is the VAT identification number and who assigns it, and satisfy a number of other requirements from a tax and accounting point of view
The Influence of Costs on the Profit Tax Base Micro and Small Entrepreneurs
No full textPoduzetništvo karakterizira preuzimanje rizika ali i profitabilnost poslovanja. Svaki poduzetnik želi ostvariti što veći profit i pri tome platiti što manje poreza. Ostvareni troškovi smanjuju dobit, a time i porez na dobit. Neki troškovi su porezno nepriznati izdatci, te
oni uvećavaju osnovicu poreza na dobit, a neki su pak porezno priznati izdaci, te oni umanjuju poreznu osnovicu. Rad se bavi utjecajem troškova na osnovicu poreza na dobit kod mikro i malih poduzetnika. Cilj rada je teorijski odrediti troškove, pojasniti proces obračuna troškova i njihov utjecaj na osnovicu poreza na dobit, objasniti utjecaj troškova na financijski rezultat i osnovicu za
obračun poreza na dobit te u konačnici pojasniti proces sastavljanja prijave poreza na dobit kod mikro i malih društava. Praktični se dio rada odnosi na sastavljanja Prijave poreza na dobit.Entrepreneurship is characterized by risk-taking but also business profitability. Every entrepreneur wants to make as much profit as possible and at the same time pay as little tax as possible. The incurred costs reduce the profit, and thus the profit tax. Some expenses are tax-deductible expenses, and they increase the income tax base, and some are tax-deductible expenses, and they decrease the tax base. The paper deals with the impact of costs on the profit tax base of micro and small entrepreneurs. The aim of the paper is to theoretically determine costs, clarify the process of calculating costs and their impact on the income tax base, explain the impact of costs on the financial result and the basis for calculating income tax, and ultimately clarify the process of preparing the income tax return for micro and small companies. The practical part of the work refers to the preparation of the Income Tax Return
Internal Audit Phases
No full textInterna revizija predstavlja značajan segment revizijske djelatnosti čiji objekt jest cjelokupno poslovanje društva. Suvremena interna revizija doprinosi postizanju ciljeva organizacije, ona aktivno sudjeluje u samom korporativnom upravljanju ,te kao takva je neophodna i nužna u samom procesu poslovanja i kontrole rada organizacije s naglaskom na financijske izvještaje koji proizlaze iz takvog djelovanja, prati usklađenost sa zakonskim propisima, kodeksom i pravilima revizijskog odbora, učinkovitosti poslovnih operacija i zaštite imovine. U ovom radu obrađeni su osnovni pojmovi interne revizije, proces rada, faze rada, pojašnjenja o njenom djelovanju i utjecaju na cjelokupan rad i doprinos društvu kao internom korisniku.Internal audit is a significant segment of the audit activity whose object is the entire business of the company. Modern internal audit contributes to achieving the goals of the organization, it actively participates in corporate governance, and as such is necessary and necessary in the process of business and control of the organization with emphasis on financial statements arising from such activities, monitors compliance with legislation, code and audit committee rules, efficiency of business operations and protection of assets. This paper deals with the basic concepts of internal audit, work process, sub-phases, clarification of its operation and impact on the overall work and contribution to the company as an internal user, but to all external users of financial statements
The Role of Auditor in Financial Due Diligence
No full textDue diligence se provodi u postupku akvizicije s ciljem procjene vrijednosti ciljanog društva i identifikacije mogućih rizika u samom postupku preuzimanja. Postoji više vrsta ali u praksi se najčešće provode financijski, pravni i komercijalni due diligence angažiranjem stručnjaka iz predmetnih područja. Cilj ovog rada je opisati tri ključne vrste due diligence-a s detaljnijim osvrtom na financijski due diligence. Naglasak je na ulozi revizora u provedbi financijskog due diligence-a: zakonski okviri, svrha, opseg, uvjeti i detalji provedbe. U radu će biti opisane razlike u postupku provedbe financijskog due diligence-a i postupku provedbe revizije financijskih izvješća. Detektirat će se i analizirati ključni izvještaji, podaci i pokazatelji u postupku provedbe financijskog due diligence-a potkrijepljeni primjerom iz prakse. Bit će opisane provedene radnje i dokumentacija koju revizor ispituje i analizira u postupku prikupljanja revizorskih dokaza na temelju kojih sastavlja i prezentira revizorsko izvješće o rezultatima obavljenog due diligence-a.Due diligence is carried out in the process of acquisition with the purpose of assessment and evaluation of the value of the targeted company and identification of possible risks in the process of take-over. There are several types of due diligence, but usually in practice financial, legal and commercial due diligence are done by hiring experts from related areas. The goal of this paper is to describe three key types of due diligence with the detailed overview of the financial due diligence. The accent is on the role of the auditor in the execution of the financial due diligence: legal frame, purpose, scope, conditions and details of the execution. This paper will outline the differences between the process of financial due diligence and the audit of financial reports. It will detect and analyse key reports, data and indicators in the process of financial due diligence, all supported by example from practice. The paper will also show carried out actions and documentation that the auditor is examining and analysing in the process of collecting the auditing evidence on which the audit report on the results of the done due diligence will be written and presented
Analysis of the Electronic Business in Insurance of the Republic of Croatia
No full textU radu je prikazana aktualna ponuda svih vrsta osiguranja online putem gdje se ukazuje na
uzlazni trend razvoja i rasta različitih kanala u distribuciji osiguranja. Obuhvaćena su sva
osiguravajuća društva koja su registrirana u Republici Hrvatskoj. Posebno je obrađen aspekt
zaštite osobnih podataka (GDPR), koji zahtijeva prilagodbu poslovnih i tehnoloških procesa u
skladu sa zadnjim Zakonom o izmjenama i dopunama Zakona o osiguranju kao i uloga
marketinga u distribuciji proizvoda osiguranja.
Pretraživanjem online sadržaja 15 osiguravajućih društava nastojalo se saznati u kojoj mjeri je
učinkovito elektroničko poslovanje u osiguranju s obzirom na neprekidne zahtjeve tržišta, te
koliko je uspješno prilagođavanje poslovnih procesa potrebama korisnika u pogledu izbora
ponuda kao i visokih zahtjeva kibernetičke sigurnosti.The study presents the current offer of all available types of online insurance, which shows the
ascending trend of development and growth of various channels in the distribution of insurance.
All insurance companies registered in the Republic of Croatia are included in this study.
The aspect of personal data protection (GDPR), which requires the adjustment of business and
technological processes in accordance with the latest Law on Amendments to the Law on
Insurance, as well as the role of marketing in the distribution of insurance products, has been
specifically addressed.
By searching the online content of 15 insurance companies, it has been aimed to find out how
much is electronic insurance business is effective in order to meet permanent market demands,
as well as how successfully can adjust business processes to customer needs in terms of variety
of choices and high cyber security requirements
Transformation of Companies and Possible Risks
No full textTrgovačka društva kao najvažnije gospodarske jedinice osnivaju se kao samostalne pravne osobe odvojene od svojih članova. Osnivanje i ustrojstvo trgovačkih društava uređeno je Zakonom o trgovačkim društvima. Navedeni Zakon, društva dijeli na dvije temeljne kategorije: društva osoba i društva kapitala te uređuje možebitne statusne i pravne promjene istih. Ovaj rad definira i opisuje primjenu instituta preoblikovanja, odnosno promjene pravnoga „ruha“ trgovačkog društva pri kojem ne dolazi do univerzalne pravne sukcesije i prekida radno-pravnih odnosa. Institut preoblikovanja razlikujemo od statusnih promjena uslijed kojih dolazi do prestanka društva te prijenosa imovine i obveza. Sukladno hrvatskom zakonodavstvu, trgovačko društvo može promijeniti svoj pravni oblik te nastaviti djelovati kao društvo drugog pravnog oblika. Institutom preoblikovanja nastoje se otkloniti financijske, tržišne i druge poteškoće s kojima se društva susreću u svom poslovanju.Companies as the most important economic units are established as independent legal entities separate from their members. The establishment and organization of companies is regulated by the Companies Act. The Company Act in Croatia contains complete information about the types of companies available in the country and regulates possible status and legal changes of the same. This paper defines and describes the application of the Institute of Transformation, that is change of the legal form of a company in which there is no universal legal succession and termination of labor relations. We distinguish the Institute of Transformation from status changes that result in the termination of the company and the transfer of assets and liabilities. In accordance with Croatian legislation, a company may change its legal form and continue to operate as a company of another legal form. The Institute of Transformation seeks to eliminate financial, market and other difficulties that companies face in their business