Pregled bibliografske jedinice broj: 320420
Small Business Tax Accounting in Croatia
Small Business Tax Accounting in Croatia // Accounting for SMEs: Multidimensional Aspects and Global Challenges / Lorena Mošnja-Škare (ur.).
Pula : Zagreb: Sveučilište Jurja Dobrile u Puli ; Mikrorad, 2007. str. 85-104
CROSBI ID: 320420 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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
Sveučilište Jurja Dobrile u Puli ; Mikrorad
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
Projekti:
081-0811272-1276 - Koncepti i metode troškovnog računovodstva u javnom sektoru Republike Hrvatske (Dimitrić, Mira, MZOS ) ( CroRIS)
145-1452453-2450 - Računovodstveni standardi za SME u Hrvatskoj: razvoj i harmonizacija s Europom
Ustanove:
Ekonomski fakultet, Rijeka
