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Lump Sum Taxation for Independent Profession
No full textU ovom radu opisat će se paušalno oporezivanje samostalne djelatnosti, od samog osnivanjapa sve do samog kraja odnosno prestanka obavljanja samostalne djelatnosti. U prvom dijelu govori se o samom početku odnosno registraciji samostalne djelatnosti odnosno obrta. Zatim se pojašnjava koje sve djelatnosti se mogu paušalno oporezivati. Nakon toga se govori o
uvjetima koje je potrebno zadovoljiti za paušalno oporezivanje samostalnih i zajedničkih djelatnosti. Navedene su obvezne poslovne knjige i evidencije te obvezna javna davanja koja je potrebno plaćati. U sljedećem poglavlju se daje primjer sastavljanja godišnjih poreznih izvještaja zajedničke djelatnosti. Zatim se teoretski i na primjerima pojašnjava promjena načina oporezivanja s paušalnog utvrđivanja dohotka na utvrđivanje dohotka temeljem poslovnih knjiga i obrnuto. Nakon toga se navode i pojašnjavaju specifičnosti u sezonskom poslovanju i prilikom privremene obustave obavljanja samostalne djelatnosti. Na kraju se pojašnjava na koje sve načine može doći do prestanka obavljanja samostalne djelatnosti te koji su rokovi čuvanja poslovne dokumentacije. Cilj ovog rada je kroz teoriju i brojne primjere na jednostavan način prikazati cijeli životni vijek te određene specifičnosti obavljanja samostane djelatnosti čiji se dohodak i porez na dohodak utvrđuje paušalno.This paper describes the lump sum taxation for independent profession, from the very beginning until the very end or cessation of independent profession. The first chapter talks about the very beginning, that is, the registration of independent profession or trade. It also states the activities subject to a lump sum taxation. There is a word about the conditions that
are to be met for the lump sum taxation of both independent and joint activities. This chapter lists mandatory accounts and records, as well as mandatory public dues/levies that are to be paid. The following chapter provides an example of compiling annual tax reports for a joint venture. The second chapter uses both theory and examples to describe a change in the method of taxation from a lump sum determination of an income to a determination of income based on business accounts and vice versa. In addition, the specifics in the seasonal business and during the temporary suspension of independent profession are stated and explained. At the end, the second chapter explains all the ways in which the cessation of independent profession can occur and the deadlines for keeping business documents. The aim of this paper is – through theory and numerous examples – to present in a simple way the entire life expectancy and certain specifics of performing an independent activity,
the income and income tax for which are determined in a lump sum
Balanced Scoreard – Application in the Manufactoring/sales Sector on the Example of a Company in the Republic of Croatia
No full textPodručje korporativnog upravljanja obuhvaća korporativni pravni okvir i praksu donošenja odluka u nadzornim odborima i upravama korporacija, razne aspekte financija, zakone, kompenzacijske sustave i sustave kontrole. Razvoj dobre prakse korporativnog upravljanja uvjet je za tvrtke koje žele prosperirati na tržištima. Tvrtke se u današnje vrijeme susreću s mnogim preprekama prilikom razvoja sustava mjerenja uspješnosti njihova poslovanja. Kako bi im se ovaj proces olakšao potreban je sustav koji postavlja ravnotežu između financijskih pokazatelja i pokretača budućih učinaka, usmjeravajući pritom snagu nematerijalne imovine i pomažući im u provođenju različitih strategija. Balanced Scorecard je alat koji se razvio kao odgovor na postavljenje zahtjeva, a čini kombinaciju komunikacijskog alata, sustava mjerenja i sustava strateškog upravljanja. Predstavlja
pomno izabran skup mjera dobivenih iz strategije neke tvrtke koje se mogu kvantificirati i kao takve pridonijeti daljnjem razvoju i unapređenju. Temelji se na četiri osnovne perspektive koje su međusobno povezane i imaju podjednaku važnost. Ova metoda zahtijeva angažman cijele tvrtke u ostvarivanju postavljenih ciljeva, a ne samo uprave. One koje već primjenjuju ovakve perspektive navode brojne koristi kao što su bolje upravljanje tvrtkom u cijelosti, mogućnost boljeg praćenja i ostvarenja strategije, postizanje boljih financijskih rezultata i sl. Kroz ovaj rad nastoji se što detaljnije prezentirati važnost Balanced Scorecard te njegova primjena u praksi uz navedene prednosti i nedostatke istoga. Cilj rada je prikazati Balanced Scorecard kao alat koji definitivno može unaprijediti poslovanje hrvatskih poduzetnika primjenjujući praksu multinacionalnih kompanija kao primjer uspješnog implementiranja i upravljanja poslovnim procesima.The area of corporate governance encompasses the corporate legal framework and decision-making practice in supervisory boards and corporate governance, various aspects of finance, laws, compensation systems and control systems. The development of good corporate governance is a prerequisite for companies that want to prosper in the markets. Today, companies face many obstacles in developing a system for measuring the performance of their business. In order to facilitate this process, there is a need for a system that sets the balance between the financial indicators and the drivers of future impacts, by guiding the power of intangible assets and assisting them in implementing different strategies. The Balanced Scorecard is a tool developed in response to request setup, and is a combination of communication tools, metering systems, and strategic management systems. It represents a carefully selected set of measures taken from a company's strategy that can be quantified and contributing to further development and improvement as such. It is based on four basic perspectives that are interrelated and of equal importance. This method requires the involvement of the whole enterprise in achieving the goals set, not just the administration. One company that already applies such perspectives cites numerous benefits such as better management of the company as a whole, better monitoring and implementation of the
strategy, achievement of better financial results, etc. This research strives to present the importance of Balanced Scorecard and its usage in practice, with the stated advantages and disadvantages. The aim of the research is to present Balanced Scorecard as a tool that can improve overall business of Croatian entrepreneurs by applying the practice of multinational companies as an example of successful implementation and management of business processes
Development of Investment Funds in the Republic of Croatia
No full textOvim radom nastoji se prikazati stanje investicijskih fondova u Republici Hrvatskoj, ispitati njihove prednosti i nedostatke te njihova obilježja. Investicijski fondovi spadaju u institucionalne ulagače koji prikupljaju novčana sredstva široke javnosti i u skladu s unaprijed utvrđenim financijskim ciljevima plasiraju ih u dugoročne, a rjeđe u kratkoročne financijske instrumente. Ulaganje u investicijske fondove ima svoje prednosti i svoje nedostatke. Disperzija rizika, profesionalno upravljanje, kratak rok za isplatu sredstava te jednostavnost ulaganja prednosti su koje danas sve više i više ljudi potiče na ulaganje u investicijske fondove. Promjenjivost prinosa i nedostatak državne garancije za uložena sredstva nedostatci su koji će drugi dio potencijalnih ulagača u investicijske fondove te one malo konzervativnije, odbiti od ulaganja. Republika Hrvatska je svojim zakonodavstvom regulirala rad investicijskih fondova čime je rad investicijskih fondova znatno pojednostavljen.The content of this thesis tries to show the status of the investment funds in the Republic of Croatia, examine their advantages and disadvantages as well as their characteristics. Investment funds belong to institutional investors who raise funds of the general public and, in accordance with predetermined financial targets, place them in long-term, and rarely in short-term financial instruments. Investing in investment funds has it own advantages and disadvantages. Risk dispersion, professional management, a short deadline for payment of funds and ease of investment are the benefits that more and more people today are encouraging to invest in investment funds. The variability of yields and the lack of government guarantee for invested funds are the disadvantages that will the second part of potential investors in investment funds and those less conservative led to rejection of investing. The Republic of Croatia has regulated the operation of investment funds by it's legislation and the operation of investment funds is considerably facilitated
Tax position of trade in goods – domestic, EU and third countries
No full textTemeljni nacionalni propisi prema kojima se određuje porezni položaj prometa dobara, a koji su i temelj za određivanje poreznog položaja u prometu dobara u RH su Zakon o porezu na dodanu vrijednost i Pravilnik o porezu na dodanu vrijednost. Međutim, okvir u oporezivanju PDV-om u EU je Direktiva vijeća 2006/112/EZ od 28. studenog 2006. godine o zajedničkom sustavu poreza na dodanu vrijednost.
U vezi prometa dobara u RH u radu se obrazlaže porezni položaj isporuka dobara uz navođenje specifičnih poreznih situacija kao što je određivanje mjesta oporezivanja, primjena ispravne stope PDV-a, porezna osnovica, porezni položaj stranih poreznih obveznika koji prodaju dobra u RH i dr. U radu se pojašnjava i vrijeme nastanka obveze za PDV pri isporukama dobara, a samim time i mogućnost za priznavanje pretporeza iz ulaznih računa.
U poslovanju i prometu dobara unutar EU se obrazlažu uvjeti za oslobođene isporuke te se definira mjesto isporuke u nekoliko različitih slučajeva, kao što je primjerice mjesto isporuke dobara s montažom i mjesto isporuke dobara bez prijevoza. U okviru poslovanja s EU istražuje se i obrazlaže vrijeme nastanka oporezivog događaja kod stjecanja dobara, porezna osnovica pri stjecanju, kao i primjer trostranog posla.
Kao i kod poslovanja s državama članicama, obrađuje se i područje obračuna PDV-a pri izvozu i uvozu dobara iz trećih zemalja. Također će se prikazati računovodstveno evidentiranje obveze PDV-a u tuzemstvu, pri stjecanju dobara iz EU i pri uvozu dobara. U zadnjem dijelu rada se daje usporedni pregled prometa dobara u opisanim prometima po godinama kao i obrazloženje opisanih prometa.The basic national regulations according to which the tax position of trade in goods is determined, and which are also the basis for determining the tax position in trade in goods in the Republic of Croatia, are the Value Added Tax Act and the Ordinance on Value Added Tax. However, the framework for VAT taxation in the EU is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
In the trade of goods in the Republic of Croatia, the paper explains the tax position of deliveries of goods with specific tax situations such as determining the place of taxation, application of the correct VAT rate, tax base, tax position of foreign taxpayers selling goods in the Republic of Croatia, etc. The paper also clarifies the time of occurrence of the VAT liability for the supply of goods, and thus the possibility of recognizing input tax from input invoices.
In transactions of goods within the EU, the conditions for exempt supplies will be explained and the place of delivery in various cases will be defined, such as the place of delivery of goods with assembly and the place of delivery of goods without transport. Within the framework of doing business with the EU, the time of occurrence of the taxable event in the acquisition of goods, the tax base upon acquisition, as well as the example of a tripartite transaction are investigated and explained.
As with business with Member States, the area of VAT calculation for imports and exports of goods from and in third countries is also covered. Accounting will also show the accounting of VAT liabilities in the country, when acquiring goods from the EU and when importing goods. In the last part of the paper, a comparative overview of the turnover of goods in the described transactions by years is given, as well as an explanation of the described transactions
Accounting and tax position of transportation cost
No full textTransportna sredstva koja se klasificiraju u dugotrajnu materijalnu imovinu poduzetnika, evidentiraju se u poslovnim knjigama sukladno odredbama HSFI 6 - Dugotrajna materijalna imovina. Sva transportna sredstva koja se nalaze u dugotrajnoj materijalnom imovini društva dijele se na osobne automobile namijenjene za osobni prijevoz zaposlenika i članova uprave, osobne automobile koji su namijenjeni za obavljanje različitih djelatnosti (npr. dostavna služba, servisna služba, taksi služba i sl.) i na vozila namijenjena za prijevoz tereta. Za svaku od ovih skupina vozila specifično je računovodstveno i porezno praćenje troškova. Pri tome je važna i činjenica obračunava li se prilikom korištenja osobnih automobila za osobni prijevoz plaća u naravi ili ne.Means of transport that are classified as tangible fixed assets of an enterprise are recorded in the books of account in accordance with the provisions of HSFI 6 - Fixed tangible assets. All means of transport contained in the company's tangible fixed assets are divided into passenger cars intended for the personal transport of employees and members of the management, passenger cars intended for carrying out various activities (eg delivery service, customer service, taxi service, etc.) and to vehicles intended for the carriage of goods. For each of these groups of vehicles there is a specific accounting and tax tracking of costs. Also important is the fact whether or not the car is used in the car for personal transport
Trade Wars Through History With a Reference to the 21st Century
No full textTema trgovinskih ratova je stara koliko i trgovina sama. Od ratova mediteranskih i bliskoistočnih država u antičko doba, preko međusobnih sukoba talijanskih gradova – država, do velikih geografskih otkrića i sukoba velikih kompanija koje su vodile trgovinu sa Dalekim istokom i Indijom. Cilj rada je napraviti povijesni pregled, objasniti pojam trgovinskog rata i odrediti kontekst u kojem se odvija suvremena trgovina, tj. opisati WTO.
Trgovinski ratovi kroz povijest su samo uvod u trgovinski rat našeg doba, borbu divova, SAD-a i Kine. Svi ostali sporovi su samo to, sporovi.The subject of trade wars is as old as trade itself. From the wars of the Mediterranean and Middle Eastern states in ancient times, through the mutual conflicts of Italian city-states, to the great geographical discoveries and the conflicts of the great companies that conducted trade with the Far East and India. The goal of this paper is to make a historical overview, explain the concept of trade war and determine the context in which modern trade takes place, that is, to describe the WTO.
The trade wars throughout history are just an introduction to the trade war of our time, the clash of Titans, the US and China. All other disputes are just as the word says, disputes
Liquidators in a Limited Liability Company
No full textU ovom radu se opisuje pravni i porezni položaj likvidatora u društvu s ograničenom odgovornošću.
Cilj ovog rada je objasniti temeljne pojmove likvidacije, njezina obilježja, njezino provođenje i u kojim slučajevima se ona provodi. Također se prikazuju razlozi likvidacije i sastavljanje svih financijskih izvještaja od početka do kraja likvidacije. Objašnjava se pojam likvidatora u društvu s ograničenom odgovornošću, način imenovanja i opoziva likvidatora. Prikazuje se rad i ovlasti likvidatora te njegov radni odnos u društvu s ograničenom odgovornošću. Prikazuje se porezni položaj likvidatora i njegovi primitci, ovisno o njegovom položaju u društvu. U zadnjem dijelu rada je prikazana uloga likvidatora kod prestanka radnog odnosa.This thesis examines the legal and tax position of liquidators in a limited liability company.
The aim of this thesis is to explain the basic concepts of liquidation, its characteristics, its implementation and in what cases it is implemented. The reasons for the liquidation and the preparation of all financial statements from the beginning to the end of the liquidation are also presented. The concept of a liquidator in a limited liability company, the manner of appointing and recalling a liquidator are explained. It shows the work and powers of the liquidator and his employment in a limited liability company. The tax position of the liquidator and his receipts are shown, dependig on his position in the company. The last part of the paper describes the role of the liquidator in termination of employment
Import of Goods into the European Union on the example of Medical Masks
No full textTema rada je uvoz medicinskih maski iz Narodne Republike Kine za potrebe Hrvatskog i tržišta
Europske unije (EU) u periodu početka globalne pandemije koronavirusa. Kroz rad je, uz
pravila i zakonsku regulativu, kronološkim slijedom opisan posao uvoza navedenih proizvoda
kroz sve tri faze uvoza sa popratnom dokumentacijom. Kako je roba namijenjena za dva
različita tržišta, navodi se provedba dva različita carinska postupka, redovni carinski postupak
te carinski postupak 42. Posao uvoza je prikazan kroz praktične primjere društva Lab d.o.o. iz
Zagreba prateći aktualne zakone i običaje međunarodnog poslovanja s obzirom na okolnosti i
vrijeme uvoza.The topic of the thesis is the import of medical masks from the People's Republic of China for the needs of Croatia and the European Union (EU) market in the period of the beginning of the global coronavirus pandemic. Through the thesis, in addition to the rules and legislation, the import of these products is explained in chronological order, through all three phases of import, with accompanying documentation. As the goods are intended for two different markets, the implementation of two different customs procedures are stated, the regular customs procedure and the customs procedure 42. The business of import is shown through practical examples of the company Lab d.o.o. from Zagreb, following the current laws and customs of international business with regard to the circumstances and time of impor
Analysis of OTP Leasings Financial Statements
No full textCilj ovog diplomskog stručnog rada je analiza financijskih izvještaja društva OTP leasing d.d.. Podloga za analizu su financijski izvještaji za razdoblje od 2016. godine do 2018. godine.
Financijska analiza omogućuje lakše planiranje budućeg poslovanja, financijskog položaja i financijske uspješnosti poslovanja. S druge strane daje informaciju vanjskim korisnicima o financijskoj stabilnosti nekog društva. Analiza financijskih izvještaja najčešće obuhvaća: horizontalnu analizu, vertikalnu analizu, analizu pomoću financijskih pokazatelja, te analizu pomoću sustava pokazatelja. Kod analize financijskih pokazatelja u ovom radu izračunati su pokazatelji likvidnosti, zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti te su na temelju toga dani odgovarajući zaključci o poslovanju analiziranog društva. Kod analize pomoću sustava pokazatelja korišteni su DuPont sustav pokazatelja, Altmanov Z-score, Kralicekov DF pokazatelj i Bex model. Predmetnom analizom financijskih izvještaja društva OTP leasing d.d. dana je ocjena uspješnosti poslovanja, te su donijeti zaključci na temelju provedene analize.
S obzirom da je zakonska regulativa u leasing sektoru kompleksna i sve zahtjevnija, mali broj leasing društava se uspio održati na tržištu Republike Hrvatske. I u takvom okruženju OTP leasing d.d. uspjelo je zadržati poziciju među četiri vodeća leasing društva. Jedan od razloga financijske uspješnosti je i podrška OTP grupe kojoj OTP leasing d.d. pripada.The purpose of this master's thesis is financial analyses of financial report of the company OTP leasing d.d.. The basis for this analyses are the financial reports for following years: 2016, 2017 and 2018.
Financial analyses makes the planning of future business and its financial standings and business success easier. On the other hand, gives the third parties an information about the financial stability of some company. Financial analyses of the financial reports usualy inclueds: horizontal analysis, vertvertical analysis, analyses of financial indicators and analyses based on indicator systems. In financial indicators analyses the liquidity indicators, indebtedness indicators, activity indicators, economy and profitability indicators were calculated, and based on this indicators the right conclusions were made. The analyses based on system indicators the following systems were used: DuPont indicator system, Altman Z-score, Kralicek DF indicator and Bex model. The assessment of business success and findings based on the conducted analyses were presented in this analyses of financial reports of the OTP leasing d.d..
Taking into considoration complicated law regulation within the lease sector, only few lease companies managed to sustain itself on the Croatian market. And in such environment OTP leasing d.d. managed to hold on among four leading lease companies on the Croatian market. One of the many reasons for this success is also the support of OTP group that OTP leasing d.d. is the member of
