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master's thesis
Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru
2022. urn:nbn:hr:137:838385
Jurković, Jurica
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Cite this document

Jurković, J. (2022). Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru (Master's thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:838385

Jurković, Jurica. "Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:838385

Jurković, Jurica. "Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru." Master's thesis, University of Pula, 2022. https://urn.nsk.hr/urn:nbn:hr:137:838385

Jurković, J. (2022). 'Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru', Master's thesis, University of Pula, accessed 01 February 2025, https://urn.nsk.hr/urn:nbn:hr:137:838385

Jurković J. Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru [Master's thesis]. Pula: University of Pula; 2022 [cited 2025 February 01] Available at: https://urn.nsk.hr/urn:nbn:hr:137:838385

J. Jurković, "Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru", Master's thesis, University of Pula, Pula, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:137:838385

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Metadata
TitleRačunovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru
Title (english)Value added tax accounting in institutions in the Croatian public sector
AuthorJurica Jurković
MentorLorena Mošnja-Škare (mentor)
Committee memberRobert Zenzerović (član povjerenstva)
Committee memberKsenija Černe (predsjednik povjerenstva)
Committee memberLorena Mošnja-Škare (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2022-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Ovim diplomskim radom obrađena je tema Računovodstveni obuhvat poreza na dodanu vrijednost u ustanovama u hrvatskom javnom sektoru. Porez na dodanu vrijednost je jedan od oblika oporezivanja potrošnje, ali i prihod države odnosno proračuna. Uz prihode od države odnosno proračun, proračunski korisnici ostvaruju i vlastite prihode. Proračunski korisnici mogu obavljati oporezive i oslobođene isporuke. Prilikom obavljanja oporezivih isporuka u obvezi su obračunavati i uplaćivati porez. Prikazani su pojmovi, metode i načela proračunskog računovodstva, obrasci PDV-a, ulazni i izlazni računi te knjige I-RA i U-RA. U radu se prikazuje obračun i računovodstveno evidentiranje poreza na dodanu vrijednost na primjerima Sveučilišta Jurja Dobrile u Puli i Učiteljskog fakulteta Sveučilišta u Zagrebu.
Abstract (english)
This thesis deals with the topic value added tax accounting in institutions in the Croatian public sector. Value added tax is a form of taxing consumption, but also the income of the state or the budget. In addition to revenues from the state or the budget, budget users also generate their own revenues. Budget users can make taxable and exempted deliveries. When making taxable deliveries, they are obliged to calculate and pay tax. Concepts, methods and principles of budget accounting, VAT forms, input and output accounts, and I-RA and U-RA books are presented. The paper shows the calculation and accounting of value added tax on the examples of Juraj Dobrila University in Pula and the Faculty of Teacher Education, University of Zagreb.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:838385
Study programmeTitle: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management
Course: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-09-27 06:58:58