Važnost računovodstvenih procesa u obračunu poreza na dodanu vrijednost

undergraduate thesis

• Title (english): The importance of accounting processes in the calculation of value added tax
• Author: Rea Borovčak
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Računovodstveni procesi imaju ključnu ulogu u pravilnom obračunu Poreza na dodanu vrijednost. U prvom dijelu će se pisati općenito, osnovno o Porezu na dodanu vrijednosti, o njegovom predmetu oporezivanja, poreznom obvezniku, poreznoj osnovici, oblicima PDV-a te samom obračunu PDV-a. Porez na dodanu vrijednost jedan je od najznačajnijih izvora prihoda države. Nemoguće je obračunati PDV bez prethodnog evidentiranja u knjigovodstvu. Zato se drugi dio rada bazira na računovodstvenim procesima. Što su to zapravo računovodstveni procesi i koje sve dokumente sadržavaju, koje su faze računovodstvenog procesa te knjigovodstvena evidencija i uži dio, a to su ulazni i izlazni računi. Najznačajniji dio računovodstva, knjigovodstvo, prikazuje proces obrade kroz tri faze: ulaz, obrada i izlaz. Pravila PDV-a su često složena i podložna promjenama, a dobar računovodstveni sustav omogućuje praćenje tih promjena i osigurava da poduzeće redovito obračunava i plaća PDV u skladu s trenutnim propisima. Neispravno obračunavanje PDV-a može stvoriti neželjeni rizik za poduzeće. Pravilno vođenje računovodstvenih zapisa i precizan obračun PDV-a smanjuje taj rizik i osigurava da poduzeće ne plaća nepotrebne poreze. Krucijalne uloge računovodstva su u pravilnom evidentiranju poslovnih transakcija, razlikovanju izlaznog i ulaznog PDV-a, praćenju PDV stope te pripremi i podnošenju PDV prijave poreznim tijelima. U središnjem i završnom dijelu se govori o tome. Rad pruža u uvid ključne elemente računovodstvenih procesa koji su od posebnog značaja za usklađenost s poreznim propisima.

Abstract (english)

Accounting processes play a key role in the correct calculation of Value Added Tax. In the first part, it will be written in general, basically about the value added tax, about its subject of taxation, the taxpayer, the tax base, forms of VAT and the actual calculation of VAT. Value added tax is one of the most important sources of state revenue. It is impossible to calculate VAT without first recording it in the bookkeeping. That is why the second part of the work is based on accounting processes. What exactly are accounting processes and what documents do they contain, what are the stages of the accounting process and bookkeeping records and the narrower part, which are incoming and outgoing accounts. The most important part of accounting, bookkeeping, shows the processing process through three phases: input, processing and output. VAT rules are often complex and subject to change, and a good accounting system allows you to monitor these changes and ensure that the company regularly calculates and pays VAT in accordance with current regulations. Incorrect VAT calculation can create an unwanted risk for the company. Proper accounting records and accurate VAT calculation reduce this risk and ensure that the company does not pay unnecessary taxes. The crucial roles of accounting are in the proper recording of business transactions, differentiation of output and input VAT, monitoring of the VAT rate and preparation and submission of VAT returns to tax authorities. It is discussed in the middle and final part. The work provides an insight into the key elements of accounting processes that are of particular importance for compliance with tax regulations.

• Keywords: porez na dodanu vrijednost; računovodstveni procesi; knjigovodstvena evidencija; ulazni računi; izlazni računi; obračun
• Keywords (english): value added tax; accounting processes; accounting records; input accounts; outgoing accounts; calculation
• Language: croatian
• URN:NBN: urn:nbn:hr:199:129347
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-18 14:20:14