prikaz prve stranice dokumenta Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću
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master's thesis
Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću
2019. urn:nbn:hr:145:865991
Henezi, Ivica
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Henezi, I. (2019). Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću (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:145:865991

Henezi, Ivica. "Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:865991

Henezi, Ivica. "Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:865991

Henezi, I. (2019). 'Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 26 December 2024, https://urn.nsk.hr/urn:nbn:hr:145:865991

Henezi I. Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2024 December 26] Available at: https://urn.nsk.hr/urn:nbn:hr:145:865991

I. Henezi, "Komparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:865991

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Metadata
TitleKomparativna analiza oporezivanja obrta i društva s ograničenom odgovornošću
Title (english)Comparative analysis taxation of crafts and limited liability company
AuthorIvica Henezi
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDomagoj Sajter (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Svi poduzetnici koji svoje poslovanje vode na teritoriju Republike Hrvatske moraju poštivati porezni sustav Republike Hrvatske. Porezi kojima se oporezuju rezultati poslovanja su porez na dobit i porez na dohodak. Poduzetnici mogu svoje poslovanje voditi kao fizičke osobe koje obavljaju samostalnu djelatnost obrta ili kao pravne osobe preko trgovačkih društava. Obrtnici mogu biti u sustavu poreza na dohodak ili poreza na dobitak, s time da porez na dohodak mogu plaćati i u paušalnom iznosu. Najčešći oblik trgovačkog društva je društvo s ograničenom odgovornošću, koje posluje po načelu dvojnog knjigovodstva i obveznik je poreza na dobit. Obrtnici kao i društvima s ograničenom odgovornošću obvezni su obračunati i plaćati doprinose za obvezna osiguranja za sebe i svoje zaposlene. Poduzetnici se često odlučuju za istovremeno poslovanje preko obrta i društva s ograničenom odgovornošću u kojima su direktori. Pri tome koriste određene prednosti, kako bi uz što manje poreznih davanja postigli bolji poslovni rezultat.
Abstract (english)
All entrepreneurs that run their business on the territory of the Republic of Croatian must comply with the tax system of the Republic of Croatian. Profit tax and income tax is taxes for taxation of business results. Entrepreneurs can run their businesses as natural persons in trades or as legal persons in companies. Crafts can be in the profit tax or income tax system and they can pay a lump sum of income tax. The most common form of company is a limited liability company which operates on the double bookkeeping principle and is subject to profit tax. Craftsmen as well as limited liability companies are obliged to calculate and pay compulsory insurance contributions for themselves and their employees. Entrepreneurs often decide doing simultaneously business through crafts and limited liability companies where the directors are. In doing this, they use certain advantages, in order to minimize of taxes and achieve better business results.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:865991
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 on2019-10-23 17:22:45