Economic Activities of Non-Profit Organisations in the System of Non-Profit Accounting

Gospodarskom djelatnosti smatraju se one djelatnosti kojima se ostvaruje razmjena dobara i usluga na tržištu radi ostvarenja prihoda, dobiti i drugih gospodarskih koristi, koju fizička ili pravna osoba obavlja samostalno i trajno. U radu je prikazano neprofitno motrište nekih poreza, oporezivanje porezom na dodanu vrijednost i oporezivanje porezom na dobit, financijska izvješća u neprofitnom računovodstvu i prijava poreza na dobit. Ujedno je empirijski i teorijski obrađena javna ustanova u okruženju neprofitnog računovodstva s pregledom na osnovnu djelatnost, stjecanje prihoda, raspored prihoda i rashoda s motrišta oporezivanja dobiti.Economic activity is considered to be the activity of exchanging goods and services on the market for the purpose of obtaining income, profits and other economic benefits that a natural or legal person do independently and permanently. This work presents the non-profit point of some taxes, value added tax and profit tax, financial statements in non-profit accounting and income tax returns. At the same time, it is an empirically and theoretically elaborated public institution in the context of non-profit accounting with an overview of the core business, income generation, income distribution and expenditures from the point of view of profit taxation