Računovodstveni i porezni tretman obrtnika u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of craftsmen in Republic of Croatia
• Author: Nikolina Halužan
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-05-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obrt kao jedan od najstarijih oblika ekonomske djelatnosti i danas snažno pridonosi razvoju gospodarstva budući da obrtnici svoja znanja, umijeća i vještine već stoljećima prenose mlađim generacijama i tako čuvaju kulturu i umjetničke vrijednosti. Obrti su nastali kao udruženje osoba koji su za vrijeme svojeg slobodnog vremena obrađivali različite predmete u kućnoj radinosti. Tijekom duge hrvatske povijesti obrt ostaje vrlo popularan i razvija se u suvremen oblik poduzetništva. U okviru obrta i obrtničke djelatnosti velik broj radnika zarađuje za svoju plaću i tako osigurava primanja sebi i svojoj obitelji. Također, poreze i davanja koje uplaćuju u državni proračun doprinose gospodarstvu u cjelini. Računovodstvo obrtnika te vođenje poslovnih knjiga uvelike ovisi o poreznom sustavu obrta. Najučestaliji obrti su oni u sustavu poreza na dohodak, popularno zvani „dohodaši“, koji vode jednostavno knjigovodstvo te se koriste načelom blagajne koje im omogućuje jeftinije i lakše poslovanje zbog smanjenog administrativnog troška. Obrtnici u sustavu poreza na dobit tzv. „dobitaši“, vode poslovne knjige po metodi dvojnog knjigovodstva te je vođenje njihovih poslovnih knjiga strogo uređen proces. Također, definirano je kad se obrtnik nalazi u sustavu PDV-a i , s druge strane, mogućnost paušalnog oporezivanja ukoliko se obrtnik ne nalazi u sustavu PDV-a.

Abstract (english)

Craft as one of the oldest forms of economic activity still strongly contributes to the development of the economy today, as craftsmen have been passing on their knowledge, skills, and expertise to younger generations for centuries, thus preserving culture and artistic values. Crafts originated as an association of people who worked on various objects in their free time at home. Throughout Croatia's long history, crafts remained very popular and evolved into a modern form of entrepreneurship. Within crafts and artisanal activities, a large number of workers earn their salaries, thus ensuring income for themselves and their families. Additionally, taxes and contributions paid into the state budget contribute to the economy as a whole. The accounting of craftsmen and the management of their business books greatly depend on the tax system of crafts. The most common crafts are those in the income tax system, popularly known as "income tax payers", who maintain simple accounting and use the cash principle, which allows for cheaper and easier operations due to reduced administrative costs. Craftsmen in the profit tax system, the so-called "profit tax payers", maintain business books using double-entry accounting, and the management of their business books is a strictly regulated process. It is also defined when a craftsman is in the VAT system, and on the other hand, the possibility of lump-sum taxation if the craftsman is not in the VAT system.

• Keywords: obrt; obrtnik; poslovne knjige; porez na dohodak; porez na dobit; paušalno oporezivanje; PDV
• Keywords (english): craft; craftsman; business books; income tax; profit tax; lump-sum taxation; VAT
• Language: croatian
• URN:NBN: urn:nbn:hr:148:561400
• 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 students and staff of home institution
• Created on: 2023-05-23 10:13:58