master's thesis
SPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA

Anita Komić (2016)
University of Split
Faculty of economics Split
Metadata
TitleSPECIFIČNOSTI RAČUNOVODSTVA KOD TURISTIČKIH AGENCIJA : Diplomski rad
AuthorAnita Komić
Mentor(s)Branka Ramljak (thesis advisor)
Abstract
Specifičnosti računovodstva kod turističkih agencija podrazumijevaju uvođenje posebnog postupka oporezivanja te promatranje čitavog spektra usluga primljenih od drugih poreznih obveznika kao jedinstvenu uslugu s jedinstvenim poreznim tretmanom. Rad daje uvid u teorijska i praktična objašnjenja posebnog postupka oporezivanja s osvrtom na poslovanje turističke agencije Destinations F-tours d.o.o. U teorijskom dijelu utvrđuju se specifičnosti računovodstva turističkih agencija. U empirijskom dijelu rada, na primjeru turističke agencije Destinations F-tours d.o.o., ukazano je na razliku između računovodstvenih specifičnosti prije i nakon ulaska RH u EU. Rezultati istraživanja ukazuju da je uvođenje posebnog postupka oporezivanja negativno utjecalo na zarade turističkih agencija, ali i da je pojednostavnilo postupak obračuna PDV-a.
Keywordsthe special scheme a single service transaction Destinations F-tours Ltd.
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-09
Parallel abstract (English)
Specifics in accounting of travel agencies include the special scheme and observation of the entire spectrum of services received from other taxpayers as a single service transaction with a unique tax treatment. The paper provides an insight into theoretical and practical explanation of the special scheme with regard to the way of doing business of travel agency Destinations F-Tours Ltd. The theoretical part sets out the definition of the specifics in accounting of travel agencies. In the empirical part of the paper, using the example of a travel agency Destinations F-Tours Ltd., the difference between the accounting specifics, before and after Croatia became a member of European Union, were pointed out. The research results indicate that the introduction of a special scheme adversely affected the earnings of travel agencies, but also it made simpler the process of calculating VAT.
Parallel keywords (Croatian)poseban postupak oporezivanja jedinstvena usluga Destinations F-tours d.o.o.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:563823
CommitterIvana Gizdić