Nonprofit organizations in the Republic of Croatia and their participative in the stste buget revenues

Prve neprofitne organizacije pojavile su se u doba starih Grka i Rimljana. Iako se njihov značaj mijenjao kroz povijest, jedan su od važnijih segmenata svakog društva iz razloga što svojim djelovanjem, neovisno od političkih utjecaja, potiču rast i razvoj društva. Bez neprofitnih organizacija mnoge humanitarne akcije nikada ne bi zaživjele i građani istih interesa ne bi imali priliku zajedničkim snagama mijenjati trenutnu situaciju i težiti boljem okruženju. Po svojoj prirodi osnivaju se s ciljem poboljšanja ljudskih života, važne su za kvalitetu života u nekom društvu te stoje na usluzi društvu. Cilj osnivanja nije i ne smije biti prodaja robe i usluga na tržištu u svrhu stjecanja dobiti. Neprofitne organizacije u hrv. zakonodavstvu regulirane su Zakonima a prema njihovim oblicima. Ti Zakoni određuju definiciju svakog pojedinog oblika organizacije te propisuju njihovo poslovanje. Ukoliko neprofitna organizacija ipak posluje profitno, tj. ostvaruje dobit koju ne ulaže u poboljšanje rada organizacije, dužna je prema posebnim zakonskim propisima obračunavati, iskazivati i plaćati poreznu obvezu. U tom svjetlu neprofitne organizacije nisu samo korisnici državnog proračuna kroz donacije i potpore nego imaju ulogu i u punjenju prihoda državnog proračuna kroz plaćanje poreza. Zakon o porezu na dobit i Zakon o porezu na dodanu vrijednost navode u kojim slučajevima su neprofitne organizacije porezni obveznici te samim time posredno utječu na to u kojoj mjeri će se naći na prihodovnoj strani državnog proračuna.The first nonprofit organizations emerged at the time of the ancient Greeks and Romans. Although their significance has changed throughout history, they are one of the most important segments of every society because their activities, independent of political influences, encourage the growth and development of society. Without non-profit organizations, many humanitarian initiatives would never come to life and like-minded citizens would not have the opportunity to join forces in improving the current situation and striving for a better environment. By their very nature, they are set up to improve human life, are important to the quality of life in a society and stand in the service of society. The goal they are established with is not, and must not be, the sale of goods and services on the market for the purpose of gaining profit. Nonprofit organizations in Croatian legislation are regulated by the Laws, according to their types. These Laws define each type of a nonprofit organization, and prescribe their operation. If a nonprofit organization, however, operates profitably, i.e. it generates profits not invested in improving the work of the organization, it is obliged to calculate, state and pay the tax liability according to specific legal regulations. In accordance, nonprofit organizations are not only beneficiaries of the state budget through donations and grants but are also participate in the state budget revenue by paying taxes. The Laws on Income Tax and the Value Added Tax define the cases where nonprofit organizations are taxpayers and thus indirectly affect the extent to which they will be found on the revenue side of the state budget