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proračunski obveznik

English translation: government reporting/budgeting entity

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Croatian term or phrase:proračunski obveznik
English translation:government reporting/budgeting entity
Entered by: Tanja Barbarić
Options:
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- Include in personal glossary

12:19 Feb 14, 2012
Croatian to English translations [PRO]
Bus/Financial - Accounting
Croatian term or phrase: proračunski obveznik
npr. Proračunski obveznik je nabavu navedene opreme proknjižio na konto....
Tanja Barbarić
Local time: 12:33
government reporting/budgeting entity
Explanation:
Obveznik u ovom kontekstu je (financial) reporting entity a mislim da je ovo adekvatno rešenje pošto se radi o http://www.zakon.hr/z/197/Zakon-o-financijskoj-policiji
"proračunski obveznik je svaka osoba koja je kao takva određena zakonom kojim se uređuje pojedina vrsta proračunskih prihoda ili fizička ili pravna osoba koja je zaključivanjem ugovora preuzela obvezu prema proračunu"

http://www.gov.ns.ca/finance/en/home/publications/publicacco...
Government Reporting Entity
The government reporting entity is comprised of the province’s departments and public service units (General Revenue Fund) as well as the following governmental units, government business enterprises, and a proportionate share of government partnership arrangements

http://www.gov.ns.ca/treasuryboard/manuals/PDF/200/20401-11....
Government Reporting Entity (GRE)
1300.07 The government reporting entity should comprise the organizations that are
controlled by the government.

http://www.fasab.gov/pdffiles/sffas-7.pdf
CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING
These standards apply to general purpose financial reports of
U.S. Government reporting entities.

http://www.cica.ca/research-and-guidance/research-activities...
Government Budgeting Entity

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Note added at 1 day3 hrs (2012-02-15 15:53:16 GMT)
--------------------------------------------------

Mislim da je ovde naglasak na budžetu a ne na porezu
Porezni obveznik je svaka fizička ili pravna osoba koja je na temelju zakona dužna platiti porez (definiciju proračunskog sam već navela - poreski obveznik ne može biti isto što i proračunski obveznik - korisnik proračunskih sredstava)

Obveznik bi, po ovome, svakako bio proračunski korisnik državnog proračuna
http://www.rrif.hr/dok/vijesti/okruznica-20110609.pdf

Naročito ako konkretnog proračunskog obveznika pronađete ovde
http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554...
ili ovde
http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554...
Napominjemo da svi oni koji nisu upisani u Registar proračunskih i izvanproračunskih korisnika nisu obveznici vođenja proračunskog računovodstva

--------------------------------------------------
Note added at 1 day3 hrs (2012-02-15 16:01:03 GMT)
--------------------------------------------------

PS
izvinjavam se na ovoj CR-SR mešavini...
Selected response from:

Vesna Maširević
Serbia
Local time: 12:33
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4government reporting/budgeting entity
Vesna Maširević


Discussion entries: 10





  

Answers


3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
government reporting/budgeting entity


Explanation:
Obveznik u ovom kontekstu je (financial) reporting entity a mislim da je ovo adekvatno rešenje pošto se radi o http://www.zakon.hr/z/197/Zakon-o-financijskoj-policiji
"proračunski obveznik je svaka osoba koja je kao takva određena zakonom kojim se uređuje pojedina vrsta proračunskih prihoda ili fizička ili pravna osoba koja je zaključivanjem ugovora preuzela obvezu prema proračunu"

http://www.gov.ns.ca/finance/en/home/publications/publicacco...
Government Reporting Entity
The government reporting entity is comprised of the province’s departments and public service units (General Revenue Fund) as well as the following governmental units, government business enterprises, and a proportionate share of government partnership arrangements

http://www.gov.ns.ca/treasuryboard/manuals/PDF/200/20401-11....
Government Reporting Entity (GRE)
1300.07 The government reporting entity should comprise the organizations that are
controlled by the government.

http://www.fasab.gov/pdffiles/sffas-7.pdf
CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING
These standards apply to general purpose financial reports of
U.S. Government reporting entities.

http://www.cica.ca/research-and-guidance/research-activities...
Government Budgeting Entity

--------------------------------------------------
Note added at 1 day3 hrs (2012-02-15 15:53:16 GMT)
--------------------------------------------------

Mislim da je ovde naglasak na budžetu a ne na porezu
Porezni obveznik je svaka fizička ili pravna osoba koja je na temelju zakona dužna platiti porez (definiciju proračunskog sam već navela - poreski obveznik ne može biti isto što i proračunski obveznik - korisnik proračunskih sredstava)

Obveznik bi, po ovome, svakako bio proračunski korisnik državnog proračuna
http://www.rrif.hr/dok/vijesti/okruznica-20110609.pdf

Naročito ako konkretnog proračunskog obveznika pronađete ovde
http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554...
ili ovde
http://www.propisi.hr/files/File/IVANA - PROPISI VII/166.554...
Napominjemo da svi oni koji nisu upisani u Registar proračunskih i izvanproračunskih korisnika nisu obveznici vođenja proračunskog računovodstva

--------------------------------------------------
Note added at 1 day3 hrs (2012-02-15 16:01:03 GMT)
--------------------------------------------------

PS
izvinjavam se na ovoj CR-SR mešavini...

Vesna Maširević
Serbia
Local time: 12:33
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 24

Peer comments on this answer (and responses from the answerer)
neutral  bonafide1313: mislim da se kod proračunskih obveznika radi o svim osobama koje imaju obvezu bilo kakve uplate u proračun, od poreza, miroinskih doprinosa do npr. naknade za odvoz smeća, stoga mislim da je ovo rješenje malo "previsoko", no nemam drugo nažalost :)))
21 hrs
  -> Slažem se sa vašim komentarem u vezi konteksta ali ipak bih rekla da se radi o korisniku proračunskih sredstava (a ne o taxpayer) jer je u definiciji naglasak na prihodima
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