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master's thesis
Paušalno oporezivanje obrta u Republici Hrvatskoj
2018. urn:nbn:hr:145:578838
Brtan, Tanja
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Brtan, T. (2018). Paušalno oporezivanje obrta u Republici Hrvatskoj (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:578838

Brtan, Tanja. "Paušalno oporezivanje obrta u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:578838

Brtan, Tanja. "Paušalno oporezivanje obrta u Republici Hrvatskoj." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:578838

Brtan, T. (2018). 'Paušalno oporezivanje obrta u Republici Hrvatskoj', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 22 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:578838

Brtan T. Paušalno oporezivanje obrta u Republici Hrvatskoj [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 April 22] Available at: https://urn.nsk.hr/urn:nbn:hr:145:578838

T. Brtan, "Paušalno oporezivanje obrta u Republici Hrvatskoj", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:578838

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Metadata
TitlePaušalno oporezivanje obrta u Republici Hrvatskoj
AuthorTanja Brtan
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberJosip Mesarić (član povjerenstva)
Committee memberIvan Kristek (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-03-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Paušalni obrt u neslužbenoj se komunikaciji često rabi za označavanje pravnog oblika registrirane djelatnosti koju obavlja fizička osoba, iako Zakon o obrtu ne poznaje takav oblik obrta. Riječ je o izvedenici kojom se u sintagmi paušalni obrt istodobno označava pravni oblik obavljanja određene gospodarske djelatnosti i način podmirivanja poreznih obveza prema toj osnovi. Obrt se može registrirati za svaku dopuštenu gospodarsku djelatnost u području proizvodnje, prometa i pružanja usluga. Zakon o obrtu poznaje slobodne, vezane i povlaštene obrte. Paušalno oporezivanje obrta mogućnost je uređena Zakonom o porezu na dohodak i omogućuje obrtniku čiji godišnji primici ne prelaze prag za obvezni ulazak u sustav PDV-a da, umjesto utvrđivanja porezne obveze na temelju poslovnih knjiga, porez na dohodak plaća u paušalnom iznosu. Kroz ovaj rad ukratko se predstavlja porezni sustav Republike Hrvatske te državni porezi koji ga čine, a to su porez na dodanu vrijednost, porez na dobit te posebni porezi i trošarine. Također se objašnjava i pojam kućne radinosti te način na koji se ona obavlja i oporezuje. Sam proces oporezivanja obavlja se putem paušalnog oporezivanja obrtničke djelatnosti koje se također objašnjava kao i zakonodavni okvir za poslovanje obrtnika u Republici Hrvatskoj, sam pojam paušalnog poreza te uvjeti za paušalno oporezivanje.
Abstract (english)
Lonely craftsmanship in unofficial communication is often used to mark the legal form of a registered activity performed by a natural person, even though the Crafts Act does not know such a form of craft. This is a derivative by which in the syntagm, the lump summation simultaneously signifies the legal form of performing a particular economic activity and the method of settling the tax liability on that basis. Crafts can be registered for any permitted economic activity in the area of production, traffic and provision of services. The crafts law recognizes free, tied and privileged crafts. The flat taxation option is regulated by the Income Tax Act and enables a craftsman whose annual receipts do not exceed the threshold for compulsory entry into the VAT system to pay income tax on a lump sum instead of establishing a tax liability based on the business books. Throughout this work, the tax system of the Republic of Croatia and the state taxes that make it, are the value added tax, the profit tax and the special taxes and excises. It also explains the concept of domestic labor and how it is performed and taxed. The taxation process itself is carried out through the lump-sum taxation of craftsmanship, which is also explained as the legislative framework for the business of craftsmen in the Republic of Croatia, the concept of lump sums and the conditions for lump sum taxation.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:578838
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-03-29 12:03:35