Naslov
ACCOUNTING TREATMENT AND MANIPULATION WITH THE CORPORATE INCOME TAX OF THE SMALL LIMITED LIABILITY COMPANIES

Autori
Dražić Lutilsky, Ivana ; Dragija, Martina ; Trbojević, Petra

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

Izvornik
5th International Scientific Symposium ECONOMY OF EASTERN CROATIA - VISION AND GROWTH / Mašek, Anka - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2016, 141-154

Skup
5th International Scientific Symposium ECONOMY OF EASTERN CROATIA - VISION AND GROWTH

Mjesto i datum
Osijek, Hrvatska, 02.06.2016. - 05.06.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax income; tax base; manipulation with income tax; annual financial statements

Sažetak
Manipulation with corporate income taxes has become increasingly attractive in today's business world in the Republic of Croatia because of large payments to the state if the company does business with a profit at the end of the financial year. Specifically, mentioned payments have directly inappropriate influence on small companies, which tend to find ways to legally avoid or achieve less payment of corporate income tax. During the preparation of annual financial statements and the application of the tax return form, it is possible to use a variety of "tools" to manipulate with tax base. This paper will present the most commonly used methods of manipulating with tax base. The goal of this paper is to show that small companies mostly use corporate income tax Law for their accounting policies instead the accounting standards. In order to prove that the research was conducted through questionnaire on 51 small limited liability companies through the bookkeeping services, which are preparing the financial statements for small companies.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA