THE IMPACT OF ACCOUNTING MANIPULATION OF THE INCOME TAX BASE IN THE REPUBLIC OF CROATIA

U Republici Hrvatskoj poduzetnici se često žale na nepovoljnu poduzetničku klimu u zemlji kojoj svakako pridonose i visoka davanja državi u obliku fiskalnih i parafiskalnih nameta. Iz tog razloga računovodstvene manipulacije postaju poslovna svakodnevica kako za poduzetnike tako i za odgovorne službe koje te manipulacije pokušavaju otkriti i iskorijeniti. U ovom diplomskom radu riječ je o računovodstvenim manipulacijama porezom na dobit koje su sagledane iz dviju perspektiva. Prva je iz perspektive malih poduzeća koja se bore iz mjeseca u mjesec za svoj opstanak i u konstantnoj su potrazi za nekim novim trikovima koji bi im smanjili konačnu obvezu poreza na dobit. Druga je iz perspektive velikih kompanija kojima je ponekad u cilju prikazati svoje financijsko i poslovno stanje bolje no što ono uistinu jest. Osim računovodstvenih manipulacija koje su srž ovog rada u njemu je objašnjena i uloga poreza na dobit u hrvatskom poreznom sustavu kroz koju su pojašnjeni svi relevantni pojmovi vezani uz porez na dobit. Nakon proučavanja teorijskog aspekta poreza na dobit rad se osvrće na primjere iz prakse u kojima su vidljive neke od prethodno spomenutih manipulacija.In the Republic of Croatia, entrepreneurs often complain about the unfavorable entrepreneurial climate in the country, which is certainly contributed by high governmental payments in the form of fiscal and para-fiscal levies. For this reason, accounting manipulation is becoming a daily business for both entrepreneurs and responsible agencies trying to detect and eradicate these manipulations. This paper deals with the accounting manipulations of corporate income tax which are viewed from two perspectives. The first is from the perspective of small businesses that are struggling month after month for their survival and are constantly on the lookout for some new tricks that would reduce their final income tax liability. The second is from the perspective of large companies, which sometimes aim to show their financial and business status better than they really are. In addition to the accounting manipulations that are at the heart of this paper, it also explains the role of income tax in the Croatian tax system, through which all relevant concepts related to income tax have been clarified. After studying the theoretical aspect of corporate income tax, the paper looks back at examples of practice in which some of the previously mentioned manipulations are visible