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master's thesis
Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge
2020. urn:nbn:hr:146:850959
Hasnek, Valentina
VERN University of Applied Sciences

Cite this document

Hasnek, V. (2020). Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:146:850959

Hasnek, Valentina. "Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge." Master's thesis, VERN University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:146:850959

Hasnek, Valentina. "Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge." Master's thesis, VERN University of Applied Sciences, 2020. https://urn.nsk.hr/urn:nbn:hr:146:850959

Hasnek, V. (2020). 'Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge', Master's thesis, VERN University of Applied Sciences, accessed 02 December 2020, https://urn.nsk.hr/urn:nbn:hr:146:850959

Hasnek V. Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge [Master's thesis]. Zagreb: VERN University of Applied Sciences; 2020 [cited 2020 December 02] Available at: https://urn.nsk.hr/urn:nbn:hr:146:850959

V. Hasnek, "Računovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge", Master's thesis, VERN University of Applied Sciences, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:146:850959

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Metadata
TitleRačunovodstvo i oporezivanje neprofitnih organizacija s naglaskom na udruge
AuthorValentina Hasnek
MentorVelimir Vučinić (mentor)
GranterVERN University of Applied Sciences
Zagreb
Defense date and country2020-10-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Neprofitne organizacije su sve bitniji dio društva u Republici Hrvatskoj. Udruge su, kao jedna od vrsta neprofitnih organizacija, jedne od važnijih organizacija u Republici Hrvatskoj te njihov broj sve više raste. To su organizacije neprofitnog karaktera koje se najvećim dijelom financiraju putem članarina ili donacija ili iz proračuna bilo na lokalnoj ili državnoj razini. Međutim, neprofitne organizacije mogu obavljati određene djelatnosti iz kojih mogu ostvariti prihode. Naravno, ti prihodi se oporezuju te neprofitna organizacija ima neke posebnosti što se tiče poreza na dohodak, poreza na dobit i poreza na dodanu vrijednost. Uz poreze, neprofitne organizacije imaju posebnosti kod odabira knjigovodstva te mogu birati između dva izbora: jednostavno ili dvojno knjigovodstvo, ovisno o visini prihoda koje ostvaruju. Njihovo poslovanje mora biti nadzirano te su neprofitne organizacije dužne izrađivati financijske planove te imati nadzor poslovanja svoje organizacije.
Abstract (english)
Non-profit organization is an increasingly important part of society in the Republic of Croatia. Associations, as one of the types of non-profit organizations, are one of the most important organizations in the Republic of Croatia whose number is growing. These are non-profit organizations that are mostly funded through membership fees or donations or from the budget either at the local or state level. However, non-profit organizations may perform certain activities from which they can generate income. Of course, this income is taxed and the non-profit organization has some special features regarding income tax, profit tax and value added tax. In addition to taxes, non-profit organizations have special needs when choosing bookkeeping and can choose between two choices: simple or double-entry bookkeeping, regardless of the amount of income they generate. Their operations must be monitored and non-profit organizations are required to draw up financial plans to monitor the operations of their organizations.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:146:850959
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-11-19 14:21:10