Napredna pretraga

Pregled bibliografske jedinice broj: 980357

Accounting as Factor of limitation of Cash basis Corporate Income Taxpayer in Croatia


Roška, Vlasta
Accounting as Factor of limitation of Cash basis Corporate Income Taxpayer in Croatia // Book of Proceedings, 26th International Scientific Conference on Economic and Social Development– Building Resilient Society / Potocan, Vojko ; Kalinic, Pavle ; Vuletic Ante (ur.).
Zagreb: Varazdin Development and Entrepreneurship Agency, University North, Croatia Faculty of Management University of Warsaw, Poland, 2017. str. 270-278 (pozvano predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accounting as Factor of limitation of Cash basis Corporate Income Taxpayer in Croatia

Autori
Roška, Vlasta

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Book of Proceedings, 26th International Scientific Conference on Economic and Social Development– Building Resilient Society / Potocan, Vojko ; Kalinic, Pavle ; Vuletic Ante - Zagreb : Varazdin Development and Entrepreneurship Agency, University North, Croatia Faculty of Management University of Warsaw, Poland, 2017, 270-278

Skup
26th International Scientific Conference on Economic and Social Development– Building Resilient Society

Mjesto i datum
Zagreb, Hrvatska, 8-9 December, 2017

Vrsta sudjelovanja
Pozvano predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Accounting, accrual basis, cash basis, corporate income tax

Sažetak
All entrepreneurs, corporate income taxpayers keep accounting books according to the accrual basis as well as the financial statements, except cash flow statement. Micro and small entrepreneurs make 98.5% of total number of entrepreneurs in Republic of Croatia. Micro and small entrepreneurs need support tax and credit institutions for further development. Since 2015, all taxpayers with a turnover of up to HRK 3, 000, 000.00 can choose the payment of value added tax according to cash basis. Also, the same principle to payment the company income tax according to cash basis is allow for all taxpayers with a turnover of up to HRK 3, 000, 000.00 from 1.1.2017. In this first year of implementation, only a small number of entrepreneurs took advantage of the possibility of payment of corporate income tax on a cash basis. The main aim of this paper is to examine how the corporate income tax payers managed to reconcile its accounting books of accrual basis and took advantage of the ability to pay corporate income tax to the cash basis. Only the one small part of the micro and small entrepreneurs took the advantage of that legal benefits and the rest of them point out that the accrual basis accounting is one of the main factor of limitation why they did not use that tax benefit.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Sveučilište Libertas,
Sveučilište Sjever, Koprivnica

Autor s matičnim brojem:
Vlasta Roška, (318233)

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Conference Proceedings Citation Index - Science (CPCI-S)