Stručni rad
THE ROLE OF VAT ON CORPORATE SOCIAL RESPONSIBILITY IN CROATIA
Ivan Petarčić
Sažetak
The new Accounting Act from 2016 has transposed the Directive 2014/95/EU (The Non-Financial Reporting Directive) into Croatian national legislation. It has obligated large public-interest companies with more than 500 employees to disclose nonfinancial information. Companies are required to include non-financial statements in their annual reports from 2018 onwards. In this way, the question of corporate social responsibility came to the forefront in Croatia. This paper will show how the state encourages taxable persons to act socially responsible through certain provisions of the Value Added Tax Act. The provisions to be dealt with relate to food donation and processing of used materials and waste.
Ključne riječi
value added tax, corporate social responsibility, food donation, used materials, waste
Hrčak ID:
310835
URI
Datum izdavanja:
31.12.2017.
Posjeta: 277 *