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undergraduate thesis
Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja
Stručni završni rad
2023. urn:nbn:hr:129:466089
Radić, Iva
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Cite this document

Radić, I. (2023). Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:466089

Radić, Iva. "Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:466089

Radić, Iva. "Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2023. https://urn.nsk.hr/urn:nbn:hr:129:466089

Radić, I. (2023). 'Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 28 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:466089

Radić I. Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2023 [cited 2024 December 28] Available at: https://urn.nsk.hr/urn:nbn:hr:129:466089

I. Radić, "Poslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:129:466089

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Metadata
TitlePoslovanje putničkih agencija - primjena posebnog postupka oporezivanja : Stručni završni rad
Title (english)Business of travel agencies - application of special taxation procedure
AuthorIva Radić
MentorDario Lešić (mentor)
Committee memberNikolina Pavičić Rešetar (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2023-02-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Pojam putovanja općenito, a i kasnije razvoj putovanja s ciljem razonode i upražnjavanja slobodnog vremena, imaju značajnu ulogu u razvoju ljudske civilizacije i današnjeg socijalnog okruženja općenito. Obzirom da su putovanja kompleksan predmet koji zahtjeva organizaciju nekoliko različitih usluga i koordinaciju više pravnih osoba odjednom, ubrzo se pojavila potreba za osnivanjem putničkih agencija koje su cilj svog poslovanja pronašle upravo u posredovanju turističkih usluga. Pojavom usluge posredovanja kao primarne usluge jednog pravnog subjekta bilo je potrebno pravno i porezno definirati takav oblik poslovanja te je osmišljen poseban postupak oporezivanja koji se odnosi na određeni dio poslovanja putničkih agencija. Takav postupak zahtjeva i praćenje posebnih računovodstvenih pravila, ali glavni zadatak mu je jednostavnije i svrsishodnije oporezivanje poslovanja putničkih agencija koje se pokazalo specifičnim iz više pogleda.
Abstract (english)
The concept of travel in general, and later the development of travel with the aim of leisure and free time, play a significant role in the development of human civilization and today's social environment in general. Considering that travel is a complex subject that requires the organization of several different services and the coordination of several legal entities at once, the need for the establishment of travel agencies soon arose, which found the goal of their business precisely in the mediation of tourist services. With the emergence of mediation services as the primary service of a legal entity, it was necessary to define this form of business legally and tax-wise, and a special taxation procedure was devised that refers to a certain part of the business of travel agencies. Such a procedure also requires following special accounting rules, but its main task is a simpler and more expedient taxation of the business of travel agencies, which turned out to be specific from several points of view.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:466089
Study programmeTitle: Business Administration, Undergraduate Professional Study
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-05-31 15:53:29