Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca

Keserović, Paula

prikaz prve stranice dokumenta Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca

Download
PDF 933.67 KB

master's thesis

Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca

Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:556292

Keserović, Paula

University of Zagreb
Faculty of Economics and Business
Department of Accounting

Cite this document

APA 6th Edition

Keserović, P. (2024). Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:556292

MLA 8th Edition

Keserović, Paula. "Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:556292

Chicago 17th Edition

Harvard

Keserović, P. (2024). 'Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 01 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:556292

Vancouver

Keserović P. Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 November 01] Available at: https://urn.nsk.hr/urn:nbn:hr:148:556292

IEEE

P. Keserović, "Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:556292

Cite this item: https://urn.nsk.hr/urn:nbn:hr:148:556292

Please login to the repository to save this object to your list.

Metadata

Title	Zakonska odgovornost i uloga knjigovodstvenih ureda u prevenciji poreznih utaja i sprječavanju pranja novca
Title (english)	Legal responsibility and the role of accounting offices in the prevention of tax evasion and anti-money laundering
Author	Paula Keserović
Mentor	Ivana Dražić Lutilsky (mentor)
Committee member	Ivana Dražić Lutilsky (predsjednik povjerenstva)
Committee member	Sanja Broz Tominac (član povjerenstva)
Committee member	Martina Dragija Kostić (član povjerenstva)
Granter	University of Zagreb Faculty of Economics and Business (Department of Accounting) Zagreb
Defense date and country	2024-07-01, Croatia
Scientific / art field, discipline and subdiscipline	SOCIAL SCIENCES Economics Accounting
Abstract	Ovaj diplomski rad se bavi analizom uloge vanjskih knjigovođa u prevenciji poreznih prijevara i sprječavanju pranja novca i, s tim u svezi, potrebom zakonskog reguliranja računovodstvene djelatnosti. Najveći dio poduzetnika u Republici Hrvatskoj, posebno kad je riječ o mikro, malim i srednjim poduzetnicima, povjeravaju knjigovodstvene poslove vanjskim knjigovođama, koji mogu biti registrirani kao samostalno obavljanje djelatnosti, kao jednostavno društvo s ograničenom odgovornošću ili kao društvo s ograničenom odgovornošću. Osnovna dva razloga za takve poslovne odluke su: - visoka stručnost vanjskih knjigovođa zahvaljujući znanju i iskustvu stečenim obavljanjem knjigovodstvenih poslova za klijente koji su registrirani za obavljanje različitih djelatnosti i - niže naknade za knjigovodstvene usluge u odnosu na plaće i druge troškove osoba koje bi obavljali knjigovodstvene poslove kao zaposlenici poduzetnika. S druge strane, trenutno ne postoji zakonska regulativa koja se odnosi na poslovanja vanjskih knjigovođa, a koja bi bila adekvatna značaju i ulozi te posebno odgovornosti koju knjigovođe imaju u svim poduzetničkim aktivnostima.
Abstract (english)	This final thesis deals with the analysis of the role of external accountants in the prevention of tax fraud and money laundering and, in this connection, the need for legal regulation of accounting activities. The majority of entrepreneurs in the Republic of Croatia, especially when it comes to micro, small and medium-sized entrepreneurs, entrust accounting work to external accountants, who can be registered as self-employed, as a simple limited liability company or as a limited liability company. The two main reasons for such business decisions are: high expertise of external accountants thanks to the knowledge and experience gained by performing bookkeeping for clients who are registered to perform various activities and lover fees for bookkeeping services compared to salaries and other expenses of persons who would perform bookkeeping duties as employees of entrepreneurs. On the other hand, there is currently no legal regulation that refers to the operations of external accountants, which would be adequate to the importance and role and especially the responsibility that accountants have in all entrepreneurial activities.
Keywords
Language	croatian
URN:NBN	urn:nbn:hr:148:556292
Study programme	Title: Business economics Study programme type: university Study level: integrated undergraduate and graduate Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resource	Text
File origin	Born digital
Access conditions	Open access
Terms of use
Repository	REPEFZG
Created on	2024-07-01 20:57:11