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Pregled bibliografske jedinice broj: 320420

Small Business Tax Accounting in Croatia


Mira, Dimitrić
Small Business Tax Accounting in Croatia // Accounting for SMEs: Multidimensional Aspects and Global Challenges / Lorena Mošnja-Škare (ur.).
Pula - Zagreb: Juraj Dobrila University of Pula, Mikrorad d.o.o.Zagreb, 2007. str. 85-104


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Naslov
Small Business Tax Accounting in Croatia

Autori
Mira, Dimitrić

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Accounting for SMEs: Multidimensional Aspects and Global Challenges

Urednik/ci
Lorena Mošnja-Škare

Izdavač
Juraj Dobrila University of Pula, Mikrorad d.o.o.Zagreb

Grad
Pula - Zagreb

Godina
2007

Raspon stranica
85-104

ISBN
978-953-7498-07-8

Ključne riječi
tax accounting, SMEs, small business, tax compliance costs

Sažetak
Paper deals with basic features of small business tax accounting in Croatia from the point of view of kinds of the small business entities, accrual basis and cash basis accounting and different taxes: profit tax, personal income tax and value added tax. The importance of tax accounting is analysed regarding tax compliance costs from quantitative and qualitative aspects. The level of harmonization with international accounting standards is evaluated and future development directions are marked.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
145-1452453-2450 - Računovodstveni standardi za SME u Hrvatskoj: razvoj i harmonizacija s Europom (Lorena Mošnja-Škare, )
081-0811272-1276 - Koncepti i metode troškovnog računovodstva u javnom sektoru Republike Hrvatske (Mira Dimitrić, )

Ustanove
Ekonomski fakultet, Rijeka

Citiraj ovu publikaciju

Mira, Dimitrić
Small Business Tax Accounting in Croatia // Accounting for SMEs: Multidimensional Aspects and Global Challenges / Lorena Mošnja-Škare (ur.).
Pula - Zagreb: Juraj Dobrila University of Pula, Mikrorad d.o.o.Zagreb, 2007. str. 85-104
Mira, D. (2007) Small Business Tax Accounting in Croatia. U: Lorena Mošnja-Škare (ur.) Accounting for SMEs: Multidimensional Aspects and Global Challenges. Pula - Zagreb, Juraj Dobrila University of Pula, Mikrorad d.o.o.Zagreb, str. 85-104.
@inbook{inbook, author = {Mira, D.}, year = {2007}, pages = {85-104}, keywords = {tax accounting, SMEs, small business, tax compliance costs}, isbn = {978-953-7498-07-8}, title = {Small Business Tax Accounting in Croatia}, keyword = {tax accounting, SMEs, small business, tax compliance costs}, publisher = {Juraj Dobrila University of Pula, Mikrorad d.o.o.Zagreb}, publisherplace = {Pula - Zagreb} }




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