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master's thesis
Oporezivanje i obračun doprinosa obrtnika
2020. urn:nbn:hr:132:268770
Šarić Trninić, Anita
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Šarić Trninić, A. (2020). Oporezivanje i obračun doprinosa obrtnika (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:268770

Šarić Trninić, Anita. "Oporezivanje i obračun doprinosa obrtnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:268770

Šarić Trninić, Anita. "Oporezivanje i obračun doprinosa obrtnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:132:268770

Šarić Trninić, A. (2020). 'Oporezivanje i obračun doprinosa obrtnika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:132:268770

Šarić Trninić A. Oporezivanje i obračun doprinosa obrtnika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2020 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:132:268770

A. Šarić Trninić, "Oporezivanje i obračun doprinosa obrtnika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:132:268770

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Metadata
TitleOporezivanje i obračun doprinosa obrtnika
Title (english)Taxation and calculation of craftsmen's contribution
AuthorAnita Šarić Trninić
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (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 country2020-05-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Obrt u smislu Zakona je samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga na tržištu. Otvaranja obrta pokreće se pisanim zahtjevom ispostavi županijskog ureda za gospodarstvo, odnosno ispostavama ureda za gospodarstvo Grada Zagreba, na čijem će području biti sjedište obrta ili putem interneta, korištenjem usluge e-Obrt, koja je sastavni dio sustava e-Građani. Nakon toga obrt je potrebno prijaviti na Mirovinsko osiguranje s preslikom rješenja o upisu u obrtni registar i tiskanicama M-1P i M-11P. Nakon prijave na mirovinsko osiguranje automatski se vrši upis u zdravstveno osiguranje. Zatim je u roku od 8 radnih dana od dobivanja obrtnice potrebno izvršiti prijavu pri Poreznoj upravi nadležnoj prema prebivalištu, radi upisa u registar poreznih obveznika. Cilj ovog rada je prikazati moguće načine oporezivanja i plaćanja doprinosa u Republici Hrvatskoj.
Abstract (english)
Craft in the sense of the Act is the independent and permanent performance of authorized economic activities by natural persons for the purpose of obtaining income or profit derived from the production, marketing or provision of services on the market. Opening of trades is initiated by a written request from the branch of the County Economy Office, that is, the branch offices of the City of Zagreb, in whose area the headquarters of the craft or via the Internet will be, using the e-Craft service, which is an integral part of the e-Citizens system. After that, the trade should be reported to the Pension Insurance with a copy of the decision on entry in the trade register and the M-1P and M-11P stationery. When you apply for a pension, you are automatically enrolled in health insurance. Then, within 8 working days of the receipt of the craft, it is necessary to file an application with the Tax Administration competent for residence, in order to be entered in the register of taxpayers. The aim of this paper is to present possible ways of taxing and paying contributions in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:268770
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 on2020-07-10 13:57:54