prikaz prve stranice dokumenta Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova
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master's thesis
Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova
2019. urn:nbn:hr:132:744092
Beštak, Renata
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Beštak, R. (2019). Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:744092

Beštak, Renata. "Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:744092

Beštak, Renata. "Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:132:744092

Beštak, R. (2019). 'Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 07 May 2024, https://urn.nsk.hr/urn:nbn:hr:132:744092

Beštak R. Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2019 [cited 2024 May 07] Available at: https://urn.nsk.hr/urn:nbn:hr:132:744092

R. Beštak, "Porez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:132:744092

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Metadata
TitlePorez na dohodak s osvrtom na najam stanova, soba i postelja i organiziranje kampova
Title (english)Income tax with reference to flat, room and bed rental, and campsite organization
AuthorRenata Beštak
MentorRenata Perić (mentor)
Committee memberPredrag Zima (predsjednik povjerenstva)
Committee memberBoris Bakota (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2019-12-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dohodak jedan je od najznačajnijih izvora poreznih prihoda i ubraja se među najsloženije poreze. Porezni obveznik je svaka fizička osoba koja ostvaruje dohodak. Izvori dohotka su primici od nesamostalnog rada, drugog dohotka, samostalne djelatnosti, imovine i imovinskih prava i kapitala. Dohodak ostvaren iznajmljivanjem imovine podliježe oporezivanju. Dohotkom od imovine smatra se dohodak koji porezni obveznik ostvari od davanja u najam nekretnina u svom vlasništvu ili suvlasništvu. Paušalno oporezivanje najma stanova, soba i postelja i organiziranje kampova uređeno je Zakonom o porezu na dohodak i Pravilnikom o paušalnom oporezivanju djelatnosti iznajmljivanja i organiziranja smještaja u turizmu i pruža građanima mogućnost pružanja usluga smještaja bez registriranja djelatnosti obrta ili osnivanja trgovačkog društva uz ispunjenje propisanih uvjeta. Građanin koji ne utvrđuje dohodak na temelju poslovnih knjiga i nije obveznik poreza na dodanu vrijednost porez na dohodak može plaćati u godišnjem paušalnom iznosu. Cilj ovog rada je prikazati porez na dohodak, oporezivanje dohotka ostvarenog najmom stanova i paušalno oporezivanje djelatnosti iznajmljivanja stanova, soba i postelja i organiziranje kampova.
Abstract (english)
Income tax, considered to be among the most complex taxes, is one the most significant sources of tax revenue. A taxpayer is any natural person who generates income. Sources of income include income from paid employment, other (second) income, self-employment, income from immovable property, and income from capital. Income earned by renting property is subject to taxation. Income from immovable property is income that a taxpayer earns from rental of properties in their ownership or co-ownership. Presumptive taxation of flat, room and bed rental, and campsite organization is regulated by the Income Tax Act and the Regulation on renting of Flats, Rooms and Beds to Travelers and Tourists and Organizing Campsites which will be Presumptively Taxed. It provides citizens with the possibility to offer accommodation services and fulfil prescribed conditions without having to register a sole proprietorship or open a company. A citizen whose income is not calculated on the basis of financial records and who is not liable to pay value added tax can pay income tax in the annual presumptive amount. The aim of this thesis is to present income tax, taxation of income earned by renting flats, and presumptive taxation of activities of flat, room and bed rental, and campsite organization.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:744092
Study programmeTitle: Public Administration
Study programme type: professional
Study level: specialist graduate
Academic / professional title: Strucni specijalist / strucna specijalistica javne uprave (Strucni specijalist / strucna specijalistica javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-07-09 14:32:46