| Abstract | Predmet istraživanje ovog rada su porezi, s posebnim osvrtom na porez na dobit i odgođenu poreznu imovinu. Porezi su najvažniji izvor prihoda za većinu nacionalnih gospodarstava. Mogu se promatrati kao oblik prisilnog davanja obzirom da ih država nameće. Karakterizira ih izostanak izravne protučinidbe, odnosno oslobođenje država od bilo kakvih obaveza naspram poreznim obveznicima.
Važećim poreznim sustavom utvrđeni su sljedeći oblici poreza: porez na dobit, porez na dohodak, porez na dodanu vrijednost i ostali neizravni porezi. Najznačajniji prihodi za Republiku Hrvatsku pristižu od poreza na dodanu vrijednost i trošarine, zatim slijedi porez na dohodak, dok porez na dobit nema tako veliki utjecaj.
Porez na dobit uvodi se na područje Republike Hrvatske u prvoj fazi porezne reforme početkom 1994. godine, a karakteriziraju ga česte zakonodavne promjene. Može se definirati kao porez što ga trgovačka društva plaćaju na ostvarenu dobit, odnosno na razliku prihoda i rashoda, te može biti uvećan ili umanjen određenim poreznim olakšicama koje su zakonski određene.
Osnovni elementi poreza na dobit su porezna osnovica, porezni obveznik, porezna stopa i porezne olakšice. U radu je pojašnjen svaki od njih. Također su analizirani porezni podaci za deset trgovačkih društava na području Republike Hrvatske – Podravka d.d., Tommy d.o.o., Ericsson Nikola Tesla d.d., Dukat d.d., Tifon d.o.o., Crodux Derivati Dva d.o.o., Pliva Hrvatska d.o.o., Belupo d.d., Atlantic Grupa d.d. i A1 Hrvatska d.o.o. |
| Abstract (english) | The subject of research in this work is taxes, with a special focus on profit tax. Taxes are the most important source of income for most national economies. They can be seen as a form of forced giving, given that the state imposes them. They are characterized by the absence of direct countermeasures, that is, the release of the state from any obligations towards taxpayers.
The current tax system defines the following types of taxes: profit tax, income tax, value added tax and other indirect taxes. The most significant revenues for the Republic of Croatia come from value added tax and excise duties, followed by income tax, while profit tax does not have such a large impact.
Profit tax was introduced in the territory of the Republic of Croatia in the first phase of the tax reform at the beginning of 1994, and it is characterized by frequent legislative changes. It can be defined as a tax that trading companies pay on the realized profit, that is, on the difference between income and expenses, and it can be increased or decreased by certain tax benefits that are determined by law.
The basic elements of income tax are the tax base, the taxpayer, the tax rate and tax reliefs. Each of them is explained in the paper. Tax data for ten companies in the Republic of Croatia were also analyzed - – Podravka d.d., Tommy d.o.o., Ericsson Nikola Tesla d.d., Dukat d.d., Tifon d.o.o., Crodux Derivati Dva d.o.o., Pliva Hrvatska d.o.o., Belupo d.d., Atlantic Grupa d.d. and A1 Hrvatska d.o.o. |
