COMPARATIVE ANALYSIS OF THE FINANCIAL AND TAX ASPECTS OF TAXATION FOR NON-PROFIT KARATE ORGANIZATION IN SLOVENIA AND IN CROATIA

Autor: Čokl, Mitja
Přispěvatelé: Hauptman, Lidija
Jazyk: slovinština
Rok vydání: 2011
Předmět:
Zdroj: Zg. Polskava
Popis: Diplomska naloga proučuje specifičnost računovodstva in obdavčitve društev v Republiki Sloveniji in v Republiki Hrvaški. V diplomskem delu smo najprej opredelili računovodsko in davčno zakonodajo za potrebe poročanja društev v obeh navedenih državah. V obeh državah se društva uvršajo med nepridobitne organizacije, ki omogočajo zadovoljevanje določenih družbenih potreb. Članstvo v društvih temelji na prostovoljni bazi. Načini financiranja društev so povezani z opravljanjem dejavnosti, katere društva zapišejo v ustanovni akt. Prav tako pa se društva potegujejo za sredstva preko javnih razpisov ter pridobivajo donacije. Poznavanje opravljanja pridobitne oz. nepridobitne dejavnosti je v Republiki Sloveniji zelo pomembna, saj morajo društva, ki opravljajo pridobitno dejavnost, voditi in izkazovati podatke o finančnem in materialnem poslovanju za to dejavnost ločeno. Računovodske rešitve za društva ureja v Republiki Sloveniji SRS 33. V Republiki Hrvaški računovodske rešitve ureja Uredba o računovodstvu neprofitnih organizacij. Društva so v obeh državah dolžna voditi poslovne knjige po sistemu dvostavnega knjigovodstva, razen v izjemah, ki jih določa zakonodaja. Prav tako so društva zavezana k oddaji letnih poročil, katero sestavljajo bilanca stanja in izkaz poslovnega izid s pojasnili. Davčni obračun morajo v Republiki Sloveniji predložiti vsa društva. V Republiki Hrvaški društva niso zavezanci k plačilu davka od dobička, razen v izjemnih primerih. Zato ne oddajo prijave davka na dobiček. Zaradi nepoenotene zakonodaje v Republiki Sloveniji prihaja do različnih izkazovanj pridobitne in nepridobitne dejavnosti. Zakon o društvih namreč upošteva Slovenske računovodske standarde, prav tako pa Pravilnik o pridobitni in nepridobitni dejavnosti, ki sicer natančno opredeljuje pridobitno in nepridobitno dejavnost, vendar pa Pravilnik ni usklajen z Zakonom o društvih. V obeh državah se društva soočajo s stalnimi spremembami zakonodaje. Davčna zakonodaja je vse zahtevnejša in obsežnejša, tako da se bo ljubiteljsko opravljanje računovodskih nalog v društvih počasi umaknilo in ga bodo nadomestili računovodski servisi. This thesis examines specificity of accounting and taxation of associations in the Republic of Slovenia and the Republic of Croatia. In the thesis we first defined accounting and tax legislation from necessity of reportin in associations in both countries. In both countries, associations are recognized as non-profit organizations that help people to satisfy certain social needs. Membership in associations is based on a voluntary basis. Methods of financing associations are associated with the sum of activities which the association noted down in the founding act. Associations also get funds by applying to public tenders and by collecting donations. For associations in Slovenia is weary important to be conscious of operating profit or nonprofit activities because the associations that perform an economic (profit) activity, has to manage and show informations about the financial and material management for this activity separately. Accounting, bookkeeping, formation of annuala reports, funds of the association and final bussines results are regulated in Slovenia by Slovenski računovodski standard 33 – Računovodske rešitve v društvih in invalidskih organizacijah. In the Republic of Croatia that legislation is regulated by Uredba o računovodstvu neprofitnih organizacija. Associations in both countries should keep the books under a double entry accounting, except as otherwise provided by legislation. Also, the associations are committed to prepare annual reports, which consist of the balance sheet and income statement with notes. All associations in the Republic of Slovenia has to prepare tax return. The associations of the Republic of Croatia are not liable to pay income tax, except in exceptional cases. This is why they don’t have to make income tax report. Due to disunity of legislation in the Republic of Slovenia, profit and nonprofit activities are dealt differently in associations. Association Act takes into account the Slovenian Accounting Standards, as well as the Rules of profit and non-profit activities, which also defines the profit and non-profit activity, but is not reconciled with the regulations of the Association Act. In both countries, associations are faced with constant changes in legislation. Tax legislation is getting more and more complex, so that the amateur performing of accounting tasks in associations will be slowly withdrawn and replaced by accounting services.
Databáze: OpenAIRE
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