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Accounting as Factor of limitation of Cash basis Corporate Income Taxpayer in Croatia (CROSBI ID 671857)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Roška, Vlasta Accounting as Factor of limitation of Cash basis Corporate Income Taxpayer in Croatia // Economic and social development / Potocan, Vojko ; Kalinic, Pavle ; Vuletic Ante (ur.). 2017. str. 270-278

Podaci o odgovornosti

Roška, Vlasta

engleski

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

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.

accounting, accrual basis, cash basis, corporate income tax

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Podaci o prilogu

270-278.

2017.

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objavljeno

Podaci o matičnoj publikaciji

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

1849-7535

Podaci o skupu

26th International Scientific Conference on Economic and Social Development - "Building Resilient Society"

pozvano predavanje

08.12.2017-09.12.2017

Zagreb, Hrvatska

Povezanost rada

Ekonomija