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graduate thesis
Paušalno oporezivanje samostalnih djelatnosti
2024. urn:nbn:hr:132:846081
Tortić Potroško, Marta
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Tortić Potroško, M. (2024). Paušalno oporezivanje samostalnih djelatnosti (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:846081

Tortić Potroško, Marta. "Paušalno oporezivanje samostalnih djelatnosti." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:846081

Tortić Potroško, Marta. "Paušalno oporezivanje samostalnih djelatnosti." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2024. https://urn.nsk.hr/urn:nbn:hr:132:846081

Tortić Potroško, M. (2024). 'Paušalno oporezivanje samostalnih djelatnosti', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 08 October 2024, https://urn.nsk.hr/urn:nbn:hr:132:846081

Tortić Potroško M. Paušalno oporezivanje samostalnih djelatnosti [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2024 [cited 2024 October 08] Available at: https://urn.nsk.hr/urn:nbn:hr:132:846081

M. Tortić Potroško, "Paušalno oporezivanje samostalnih djelatnosti", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:132:846081

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Metadata
TitlePaušalno oporezivanje samostalnih djelatnosti
Title (english)Flat-rate taxation of self-employment activities
AuthorMarta Tortić Potroško
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2024-02-27, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porez na dohodak u Republici Hrvatskoj plaćaju fizičke osobe koje ostvaruju dohodak s jedne od sljedećih osnova: nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala te drugih izvora. Porez na dohodak od samostalne djelatnosti može se plaćati na jedan od dva načina: kao razlika primitaka i izdataka u poreznom razdoblju ili u paušalnom iznosu. Porezni obveznik koji obavlja samostalnu djelatnost obrta, domaće radinosti ili sporednog zanimanja te djelatnosti poljoprivrede i šumarstva, dohodak i porez na dohodak može utvrđivati u paušalnom iznosu ako nije po toj osnovi obveznik poreza na dodanu vrijednost i ako po osnovi te djelatnosti u poreznom razdoblju ne ostvaruje ukupni godišnji primitak veći od iznosa propisanog za obvezni ulazak u sustav PDV-a. Uvedeno je samo zaduživanje temeljem ispunjenog i predanog obrasca PO-SD u kojem porezni obveznik sam obračunava porez – obračunska prijava.
Abstract (english)
Income tax in the Republic of Croatia is paid by persons who earn income from one of the following sources: independent work, self-employment, property and property rights, capital and other sources. Self-employment income tax can be paid in one of two ways: as the difference between receipts and expenses in the tax period or as a flat sum. A taxpayer who performs an independent trade, handicraft or secondary occupation, as well as agricultural and forestry activities, can determine income and income tax in a flat amount if he is not liable for value added tax on that basis and if he does not make any income on the basis of that activity in the tax period total annual income greater than the amount prescribed for mandatory entry into the VAT system. Self-indebtedness was introduced on the basis of the completed and submitted form PO-SD, in which the taxpayer calculates the tax himself - calculation report.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:846081
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra 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 on2024-09-12 14:52:09