USPOREDBA OPOREZIVANJA DOBITI U REPUBLICI HRVATSKOJ I BOSNI I HERCEGOVINI : završni rad

Porez na dobit jest porez što ga trgovačka društva plaćaju na ostvarenu dobit, tj. na razliku prihoda i rashoda. Taj se porez u nekim zemljama obično naziva porezom na dohodak trgovačkih društava, tj. pravnih osoba, za razliku od poreza na dohodak koji plaćaju fizičke osobe. Porez na dobit jedan je od važnijih poreza u svakoj državi, a poduzeća ga plaćaju na ostvarenu dobit tijekom promatranog razdoblja, najčešće tijekom jedne kalendarske godine. Ovaj fiskalni oblik prikazuje gospodarsku aktivnost poduzeća, a porezni obveznici su sve fizičke i pravne osobe koje obavljaju gospodarsku aktivnost s ciljem stjecanja dobiti. U mnogim zemljama cilj je putem poreza na dobit privući investitore preko smanjenja porezne osnovice ili pak preko nižih poreznih stopa. U radu je prikazano oporezivanje dobiti u Republici Hrvatskoj i Bosni i Hercegovini u skladu s zakonskim određenjima, te su analizirane razlike u provedbenom postupku pri izradi porezne bilance odnosno prijave poreza na dobit. Porezni sustav trebao bi predstavljati gospodarsku sliku zemlje, U Bosni i Hercegovini sustav oporezivanja dosta je složen, dok Republika Hrvatska, što se tiče izgrađenosti poreznog sustava, u trendu je sa zemljama Europske unije.All companies pay profit tax on it's profit, regarding difference between incomes and expanses. This tax in some countries is called as corporative tax on incomes for companies or legal persons, and it is different from income tax which are citizens obligated to pay. Profit tax is one of the most important taxes in every country, and companies are paying profit tax for some certain period of time, which is mostly one calendar year. This fiscal form shows the economic activity o the company, and taxpayers are all natural and legal persons which are performing any kind of economic activity with profit gain as it's goal. In many countries, the goal is through income tax by reduction in the tax base or through lower tax rates attract investors. Thesis shows profit taxation in Republic of Croatia and Bosnia and Hercegovina in accordance with legal determinations and the differences in implementing the procedure in the preparation of tax balance sheet and the income tax returns are analyzed. The tax system should represent the economic state of the country. In Bosnia and Herzegovina tax system is quite complex, while in the Republic of Croatia construction of the tax system goes with the trends of the EU countries