Pregled bibliografske jedinice broj: 586986
Comparison of taxation of non-profit organizations in the European union and Croatia
Comparison of taxation of non-profit organizations in the European union and Croatia // 6th International Conference “An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ” / Galetić, L., Šimurina, J. (ur.).
Zagreb: Faculty if Economics and Business, 2012. str. 69-71 (predavanje, međunarodna recenzija, sažetak, znanstveni)
CROSBI ID: 586986 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Comparison of taxation of non-profit organizations in the European union and Croatia
Autori
Dražić Lutilsky, Ivana ; Dragija, Martina
Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni
Izvornik
6th International Conference “An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ”
/ Galetić, L., Šimurina, J. - Zagreb : Faculty if Economics and Business, 2012, 69-71
ISBN
978-953-6025-56-5
Skup
“An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ”
Mjesto i datum
Šibenik, Hrvatska, 13.06.2012. - 16.06.2012
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
non-profit organization; corporate income tax; value added tax; EU; Croatia
Sažetak
This paper presents differences in taxation of non-profit organizations in the European Union (EU) and the Republic of Croatia with emphasis on the corporate income tax and the value added tax. We investigated tax treatment of non-profit organizations in all member states in order to reveal their differences. Results show that despite fiscal harmonization at the EU level there is a different tax treatment of non-profit organizations within member states. In fact, in some EU countries non-profit organizations are not subject of corporate income tax while most of them tax non-profit organizations under corporate income tax only for their economic activity. Furthermore, in all member states non-profit organizations are liable to value added tax but with different exemptions. The research of Croatian tax legislation indicates that non-profit organizations are in majority harmonized with the EU Law. Nevertheless, some adjustments are needed, especially in the area of corporate income tax. Our paper thus provides comparative tax information for non-profit organizations in the EU and the Republic of Croatia that could be useful for final harmonization of taxation of non-profit organizations within member states.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vašiček, Vesna, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Zagreb
