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undergraduate thesis
OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ
2022. urn:nbn:hr:128:773509
Belavić, Jurica
Karlovac University of Applied Sciences
Business Department

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Belavić, J. (2022). OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ (Undergraduate thesis). Karlovac: Karlovac University of Applied Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:128:773509

Belavić, Jurica. "OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ." Undergraduate thesis, Karlovac University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:128:773509

Belavić, Jurica. "OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ." Undergraduate thesis, Karlovac University of Applied Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:128:773509

Belavić, J. (2022). 'OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ', Undergraduate thesis, Karlovac University of Applied Sciences, accessed 16 April 2024, https://urn.nsk.hr/urn:nbn:hr:128:773509

Belavić J. OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ [Undergraduate thesis]. Karlovac: Karlovac University of Applied Sciences; 2022 [cited 2024 April 16] Available at: https://urn.nsk.hr/urn:nbn:hr:128:773509

J. Belavić, "OPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ", Undergraduate thesis, Karlovac University of Applied Sciences, Karlovac, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:128:773509

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Metadata
TitleOPOREZIVANJE SAMOSTALNE DJELATNOSTI U REPUBLICI HRVATSKOJ
Title (english)TAXATION OF INDEPENDENT ACTIVITY IN THE REPUBLIC OF CROATIA
AuthorJurica Belavić
MentorNikolina Smajla (mentor)
Committee memberLahorka Halmi (predsjednik povjerenstva)
Committee memberAndreja Primužak (član povjerenstva)
Committee memberNikolina Smajla (član povjerenstva)
Committee memberNatalija Kusanić Belinić (član povjerenstva)
GranterKarlovac University of Applied Sciences
(Business Department)
Karlovac
Defense date and country2022-04-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Porez na dohodak je izravni porez, odnosno porez koji se nameće izravno na dohodak osobe ili domaćinstva koji bi trebali snositi porezni teret. Porez na dohodak jedan je od najsloženijih poreza. Izvori dohotka su primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i drugih primitaka. Dohotkom od samostalne djelatnosti smatra se dohodak od obrta i s obrtom izjednačenih djelatnosti, dohodak od slobodnih zanimanja i dohodak od poljoprivrede i šumarstva. Dohodak od samostalnih djelatnosti je razlika između poslovnih primitaka i poslovnih izdataka nastalih u poreznom razdoblju. Plaćanje poreza na samostalne djelatnosti na paušalno određenu osnovicu odnosi se na fizičke osobe koje obavljaju gospodarsku djelatnost mogu plaćati porez na dohodak na paušalno određenu osnovicu u skladu s Pravilnikom o paušalnom oporezivanju samostalnih djelatnosti. Oporezivanje samostalne djelatnosti porezom na dobit odnosi se na fizičke osobe koje obavljaju gospodarsku djelatnost su u pravilu obveznici poreza na dohodak. Međutim, kada ostvare prihode (bez PDV-a) u tekućoj godini veće od 7.500,000,00 kn, tada su obvezni, u skladu s odredbama Zakon o porezu na dobit, od početka naredne godine promijeniti način oporezivanja te umjesto poreza na dohodak plaćati porez na dobit.
Abstract (english)
Income tax is a direct tax, ie a tax imposed directly on the income of a person or household who should bear the tax burden. Income tax is one of the most complex taxes. Sources of income are receipts from selfemployment, self-employment, property and property rights, capital and other receipts. Income from self-employment is considered to be income from trades and activities equal to trades, income from free professions and income from agriculture and forestry. Income from self-employment is the difference between operating income and operating expenses incurred in the tax period. Payment of tax on self-employment on a flatrate basis refers to Natural persons who perform economic activity may pay income tax on a flat-rate basis in accordance with the Ordinance on flat-rate taxation of self-employment. Taxation of self-employment with income tax refers to natural persons who perform economic activity and are, as a rule, liable to pay income tax. However, when they generate income (excluding VAT) in the current year of more than HRK 7,500,000.00, then they are obliged, in accordance with the provisions of the Income Tax Act, to change the method of taxation from the beginning of next year and pay instead of income tax profit tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:128:773509
Study programmeTitle: Hospitality Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2022-04-14 13:13:25