Računovodstveni i porezni tretman obrtnika u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of craftsmen in Republic of Croatia
• Author: Maja Lukač
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-01-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Obrt predstavlja samostalnu djelatnost u kojoj fizičke osobe obavljaju gospodarsku djelatnost
kako bi ostvarili dohodak ili dobit. Poslovanje obrtnika uređeno je zakonima, pravilnicima i
uredbama koji propisuju način vođenja poslovanja. Samim upisom obrta u obrtni registar
započinje i njegovo obavljanje. S računovodstvenog aspekta, obrtnici su dužni voditi poslovne
knjige koje se razlikuju ovisno o poreznom sustavu obrta. Svakom pojedinom knjigom unose
se podaci kojima se informiraju eksterni i interni korisnici te se utvrđuje dohodak ili dobit. Osim
spomenutih karakteristika, treba naglasiti i porezni tretman obrta. Porez na dohodak od
samostalnih djelatnosti kao jedan od češćih oblika primjenjuje se na samom otvaranju obrta sve
dok se ne ispuni uvjet prelaska u porez na dobit. Uz porez na dohodak, obrtnici mogu odabrati
i paušalno oporezivanje dohotka ako nisu u sustavu poreza na dodanu vrijednost. Svaki porezni
sustav ima svoja obilježja, razlikuju se prema pojedinim vrijednostima, rokovima te izračunu
porezne osnovice. Cilj rada je detaljno razjasniti poslovanje obrtnika u Republici Hrvatskoj te
karakteristike svakog pojedinog poreznog sustava.

Abstract (english)

The craft is a self-employed activity in which physical entities carry out an economic activity
in order to generate income or profit. It is regulated by laws, ordinances and regulations
governing the conduct of business. With the entry of a craft in the trade register, its business
activity begins. From accounting perspective, craftsmen are required to keep accounts that
differ depending on the turnover tax system. Each individual account shall enter data to be
informed by external and internal users and shall establish income or profit. In addition to the
mentioned characteristics, the tax treatment of the craft should also be emphasised. The income
tax on self-employed activities, as one of the most common forms is applicable at the opening
of the craft until the condition of the transfer to profit tax is met. In addition to income tax,
crafts can also choose flat-rate income taxation if they are not in the value added tax system.
Each tax system has its characteristics, differentiated by individual values, deadlines and the
calculation of the tax base. The aim of this thesis is to clarify in detail the business operations
of craftsmen in the Republic of Croatia and the characteristics of each tax system.

• Keywords: obrt; obrtnik; poslovne knjige; porez na dohodak; porez na dodanu vrijednost
• Keywords (english): craft; craftsman; accounts; income tax; value added tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:651763
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2023-01-25 13:48:10