master's thesis
Legal regulations in the accounting of non-profit organizations

Sabrina Bektić (2016)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitlePravna regulativa u računovodstvu neprofitnih organizacija
AuthorSabrina Bektić
Mentor(s)Lorena Mošnja Škare (thesis advisor)
Abstract
Neprofitne organizacije su od izuzetne važnosti za razvoj društva u cjelini i to u tolikoj mjeri da ih se smatra nositeljima razvoja civilnog društva. Budući da je djelovanje neprofitnih organizacija usmjereno ka humanitarnom cilju, iste uživaju u poreznom tretmanu koji je bitno drugačiji od poreznog tretmana profitnog sektora. Kako bi se umanjila mogućnost manipulacije poradi pogodnijeg tretmana, povećala transparentnost i učinkovitost djelovanja neprofitnih organizacija, 2014. i 2015. godine donesena je nova zakonska regulativa. Neke od novosti kod računovodstva neprofitnih organizacija jesu: svaka neprofitna organizacija dužna je voditi sustav dvojnog knjigovodstva najmanje tri godine od osnivanja, broj poslovnih knjiga kod neprofitnih organizacija u sustavu jednostavnog knjigovodstva se povećao, povećana je svota koja definira neprofitne organizacije kao obveznike vođenja sustava dvojnog knjigovodstva je 230.000,00 kuna i druge. Velika novina je Registar neprofitnih organizacija koji je obvezan za sve neprofitne organizacije, te omogućava transparentnost, budući da su njihovi financijski izvještaji dostupni široj javnosti. Uz objavljivanje ključnih podataka u Registru, neprofitne organizacije su obvezne i na svojim službenim stranicama objavljivati financijske izvještaje. Pravilnikom o neprofitnom računovodstvu i računskom planu definiran je i objašnjen obvezan i unaprijed definiran kontni, odnosno računski plan za sve neprofitne organizacije. Pravilnik o sustavu financijskog upravljanja i kontrola te izradi i izvršavanju financijskih planova neprofitnih organizacija definira obvezu i način provođenja samoprocjene u cilju stvaranja djelotvornog sustava financijskog upravljanja i kontrola. Novina kod pravne regulative neprofitnih organizacija je Uredba o kriterijima, mjerilima i postupcima financiranja i ugovaranja programa i projekata od interesa za opće dobro koje provode udruge koji definira kriterije, mjerila i postupke, kada se iz javnih izvora financiraju programi i projekti udruga. Ovaj rad pokušat će dati odgovor na pitanje na koji način i u kojoj mjeri nove zakonske odredbe utječu na djelovanje samih neprofitnih organizacija, kako u teoriji, tako i na iskustvu samih neprofitnih organizacija, odnosno udruga. Putem anketnog upitnika, sagledan je utjecaj promjene pravne regulative na djelovanje neprofitnih organizacija, odnosno udruga, budući je došlo do mnogo pozitivnih promjena poput povećanja transparentnosti, ali je istovremeno ta promjena zadala velike glavobolje mnogim udrugama. Način na koji su se udruge prilagodile promjenama, kako one utječu na njih, te mogućnost poboljšanja same regulative, razrađuje se u samom empirijskom istraživanju.
Keywordsnon-profit organizations legislation transparency tax treatment empirical research
Parallel title (English)Legal regulations in the accounting of non-profit organizations
Committee MembersKsenija Černe (committee chairperson)
Lorena Mošnja Škare (committee member)
Oliver Radolović (committee member)
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-23
Parallel abstract (English)
Non-profit organizations are of great importance for the development of the society as a whole and to the extent that they are regarded as holders of civil society. The activities of non-profit organizations aimed at humanitarian objective, enjoy the tax treatment that is significantly different than the tax treatment of the profit sector. In order to minimize the possibility of manipulation due to more favorable treatment, increase transparency and efficiency of operation of non-profit organizations, new legislation was adopted in 2014/15. Some of the news accounts at non-profit organizations are: any non-profit organization shall operate a system of double-entry bookkeeping at least three years of establishment, number of books in non-profit organizations in a simple bookkeeping has increased, as well as the amount that defines nonprofit organizations as taxpayers keeping double-entry (230.000,00 HRK) and others. The big news is the Register of non-profit organizations, which is mandatory for all non-profit organizations, and allows for transparency, since their financial reports are available to the general public. In addition to the publication of key data in the register, non-profit organizations are required to publish financial statements on their official website, as well. Regulations on the non-profit accounting defined the obligatory predefined chart of accounts, and accounting planning for all non-profit organizations. Rules on financial management and control and financial planning of non-profit organizations defines the obligation and manner of conducting the self-assessment in order to create an effective system of financial management and control. The novelty of the legal regulation of non-profit organizations, is the Regulation on the criteria, standards and procedures for financing and contracting programs and projects of interest to the common good, implemented by the associations which defines the criteria, standards and procedures, when programs and projects are funded from public sources. This research analysis the question of how and to what extent the new legislation affects the actions of the non-profit organizations, both in theory as well as in non-profit organizations' own experiences. VIA questionnaires analysis, the impact of changes in legislation on the activity of non-profit organizations or associations was evaluated. There have been a lot of positive changes such as increased transparency, but at the same time, these changes have set a major headache for many organizations. The way in which the organizations have adapted to the legislation changes, how they affected them, and the opportunities to perform the regulation improvements were explored in the empirical research.
Parallel keywords (Croatian)neprofitne organizacije pravna regulativa transparentnost porezni tretman empirijsko istraživanje
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:586394
CommitterTihana Gerić