CORPORATE INCOME TAX:
Corporate Income Tax
Chair of Financial Law and Financial Science
Corporate Income Tax
Study: Tax - 4. semester
Code: 111455
ECTS: 8.0
Course coordinators: izv. prof. dr. sc. Jasna Bogovac
Lecturers: izv. prof. dr. sc. Jasna Bogovac - Exercises
doc. mr. sc. Ivan Čevizović - Exercises
Exam dates:
  • 29. 08. 2022.
  • 12. 09. 2022.
Exam registration: Studomat
Basic data
Corporate Income Tax Tax - 4. semester
8.0 111455
Lecturer in charge Consultations Location
izv. prof. dr. sc. Jasna Bogovac

Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

Prior announcement to: jbogovac@pravo.hr

Ćirilometodska 4, room Room 9
Lecturer Consultations Location
izv. prof. dr. sc. Jasna Bogovac (Exercises)

Mondays at 15.30 and in other terms by arrangement (room 9, ĆM or online).

Prior announcement to: jbogovac@pravo.hr

Ćirilometodska 4, room Room 9
doc. mr. sc. Ivan Čevizović (Exercises)
Literature
REQUIRED: Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina H.; Financijsko pravo i financijska znanost - poglavlje Porez na dobit; Narodne novine (2008)
REQUIRED: Jure Šimović, Hrvoje Arbutina, Nikola Mijatović, Tereza Rogić Lugarić, Sonja Cindori; Hrvatski fiskalni sustav - poglavlje Porez na dobit; Narodne novine (2010)
REQUIRED: Zakon o porezu na dobit, pročišćeni tekst, aktualan s datumom početka kalendarske godine, dostupan na: www.porezna-uprava.hr;
REQUIRED: Pravilnik o porezu na dobit, pročišćeni tekst, aktualan s datumom početka kalendarske godine, dostupan na: www.porezna-uprava.hr;
REQUIRED: Aktualna Uputa o sastavljanju godišnje prijave poreza na dobit, Središni ured Porezne uprave Ministarstva Financija, dostupna na: www.porezna-uprava.hr;
RECOMMENDED: Članci iz hrvatskih stručnih časopisa koji obrađuju temu poreza na dobit u tuzemnom i međunarodnom kontekstu (Računovodstvo, revizija i financije, Pravo i porezi, Poduzetništvo pravo i porezi, Računovodstvo i financije, Porezni vjesnik);
Description
Introduction - definition, history, ratio of the corproate income tax. International aspect. Tax base, tax loss. Taxpayer. Tax rates - statutory, effective, marginal. Tax deductions. Depreciation, provisions. Entertainment, promotion, benefits in kind. Value adjustments, inventories, inflation. Distributed income, hidden profit distributions. Withdrawals of shareholders and personal benefits. Thin capitalisation. Transfer pricing. Anti profit-shifting rules (interest limitation rule, exit taxation, controlled foreign company rule, hybrid mismatches). Tax incentives. Withholding tax. Technics of the assesment and the payment of tax. Tax audit (workshop).
Exam dates
29. 08. 2022.
12. 09. 2022.