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master's thesis
Paušalno oporezivanje samostalne djelatnosti
2018. urn:nbn:hr:132:698954
Gabud, Kristina
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Gabud, K. (2018). Paušalno oporezivanje samostalne djelatnosti (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:698954

Gabud, Kristina. "Paušalno oporezivanje samostalne djelatnosti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:698954

Gabud, Kristina. "Paušalno oporezivanje samostalne djelatnosti." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:698954

Gabud, K. (2018). 'Paušalno oporezivanje samostalne djelatnosti', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:132:698954

Gabud K. Paušalno oporezivanje samostalne djelatnosti [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:132:698954

K. Gabud, "Paušalno oporezivanje samostalne djelatnosti", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:698954

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Metadata
TitlePaušalno oporezivanje samostalne djelatnosti
Title (english)Flat-rate taxation of sole proprietorship
AuthorKristina Gabud
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberBoris Ljubanović (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 country2018-12-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Porezi predstavljaju najvažnije i najizdašnije prihode pojedine države. Porezi predstavljaju oblik prisilnog davanja koji nameće država. Porez na dohodak jedan je od najznačajnijih poreznih oblika poreznog sustava suvremene države. Izvori poreza na dohodak su primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala, osiguranja i drugi primici. Obrt je samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti. Paušalni obrt označava pravni oblik obavljanja određene gospodarske djelatnosti i način podmirivanja poreznih obveza po toj osnovi. Paušalno oporezivanje obrta mogućnost je uređena Zakonom o porezu na dohodak i omogućuje obrtniku čiji godišnji primici ne prelaze prag za obvezan ulazak u sustav poreza na dodanu vrijednost, da umjesto utvrđivanja porezne obveze na temelju poslovnih knjiga, porez na dohodak te prirez porezu na dohodak plaća u paušalnom iznosu. Cilj ovog rada je prikazati proces utvrđivanja paušalnog dohotka i poreza na dohodak te prireza porezu na dohodak. Sam proces oporezivanja prikazan je kroz nekoliko primjera.
Abstract (english)
Taxes represent the most important and the most plentiful income of a country. In essence, taxes represent a form of involuntary payments enforced by the state. Income tax is one of the most important tax forms within a tax system set up in a modern country. Source of income tax is revenue gained through employment, self-employment, property and property rights, capital, insurance and other earnings. A sole proprietorship implies independent and permanent execution of permitted economic activities. A sole proprietorship subject to flat taxation denotes a legal form of executing a specific economic activity and a method of settling tax liabilities based on these schemata. Flat rate taxation of sole proprietorship is an option governed by the Income Tax Act and it enables the sole proprietor whose yearly income does not exceed the threshold for becoming liable to value added tax to pay income tax and surtax as a lump sum, instead of settling the tax liabilities based on business ledgers. The purpose of this thesis is to display the process of determining the income subject to flat taxation, income tax and surtax. Several examples have been used to explain the taxation process.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:698954
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 on2019-06-07 06:53:12