Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Comparison of taxation of non-profit organizations in the European union and Croatia (CROSBI ID 588189)

Prilog sa skupa u zborniku | sažetak izlaganja sa skupa | međunarodna recenzija

Dražić Lutilsky, Ivana ; Dragija, Martina Comparison of taxation of non-profit organizations in the European union and Croatia // 6th International Conference “An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ” / Galetić, L., Šimurina, J. (ur.). Zagreb: Faculty if Economics and Business, 2012. str. 69-71

Podaci o odgovornosti

Dražić Lutilsky, Ivana ; Dragija, Martina

engleski

Comparison of taxation of non-profit organizations in the European union and Croatia

This paper presents differences in taxation of non-profit organizations in the European Union (EU) and the Republic of Croatia with emphasis on the corporate income tax and the value added tax. We investigated tax treatment of non-profit organizations in all member states in order to reveal their differences. Results show that despite fiscal harmonization at the EU level there is a different tax treatment of non-profit organizations within member states. In fact, in some EU countries non-profit organizations are not subject of corporate income tax while most of them tax non-profit organizations under corporate income tax only for their economic activity. Furthermore, in all member states non-profit organizations are liable to value added tax but with different exemptions. The research of Croatian tax legislation indicates that non-profit organizations are in majority harmonized with the EU Law. Nevertheless, some adjustments are needed, especially in the area of corporate income tax. Our paper thus provides comparative tax information for non-profit organizations in the EU and the Republic of Croatia that could be useful for final harmonization of taxation of non-profit organizations within member states.

non-profit organization; corporate income tax; value added tax; EU; Croatia

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

69-71.

2012.

objavljeno

Podaci o matičnoj publikaciji

6th International Conference “An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ”

Galetić, L., Šimurina, J.

Zagreb: Faculty if Economics and Business

978-953-6025-56-5

Podaci o skupu

“An Enterprise Odyssey: Corporate governance and public policy — path to sustainable future ”

predavanje

13.06.2012-16.06.2012

Šibenik, Hrvatska

Povezanost rada

Ekonomija