Naslov
Accounting Aspects of Corporate Income Tax System in Croatia and International Accounting Standard 12

Autori
Dimitrić, Mira

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

Izvornik
Conference Proceedings of International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe / Rais, Karel - Brno : Faculty of Business and Management, Brno University of Technology, 2002, 85-90

Skup
International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

Mjesto i datum
Brno, Češka Republika, 06.09.2002. - 07.09.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
IAS 12; Corporate Income Tax System

Sažetak
The paper deals with accounting aspects of corporation income tax system as the important implication element of the country economic integration into wider Europe. The income tax system was the part of the whole tax reform that occurred in Croatia during the last few years. Changes in legal regulation are directed to income tax system harmonization with countries of central and eastern Europe and wider Europe. The paper answers the question what are the main characteristics of Croatian corporate income tax system from the point of view of its accounting application. Accounting aspects research the areas of: taxpayer, tax base, tax revenues and tax expenses, tax rate and deferred tax liabilities and assets. It analyses taxable and deductible temporary differences as well as unused tax losses and tax credits if it is probable that they will be realised. All accounting aspects are compared with International Accounting Standard 12 that regulates corporate income tax recognition and reporting and are judged from the point of view of their compatibility with standards requests.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA