Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj

master's thesis

• Title (english): Accounting and tax treatment of free professions in Croatia
• Author: Lora Balog
• 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: 2024-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Slobodna zanimanja obuhvaćaju različite profesije poput odvjetnika, liječnika, arhitekata, umjetnika i drugih samostalnih djelatnika, koji imaju specifičan pravni i financijski položaj unutar hrvatskog gospodarstva. Slobodna zanimanja mogu biti obveznici poreza na dohodak ili obveznici poreza na dobit. Ovisno o pripadajućem poreznom sustavu vode poslovne knjige i evidentiraju poslovne događaje sukladno jednostavnom ili dvojnom knjigovodstvu i propisanim računovodstvenim i poreznim zakonima. Sukladno navedenom dužni su u propisanim rokovima izvještavati državu i ostale eksterne korisnike zainteresirane za njihovo poslovanje (najčešće Poreznu upravu). Osim poreza na dohodak/dobit, mogu biti obveznici poreza na dodanu vrijednost, ali i ostalih specifičnih poreza. Navedene osobe obvezno su osigurane u obvezna osiguranja po osnovi samostalnih djelatnosti te su dužni samostalno uplaćivati i obračunavati obvezne doprinose.

Abstract (english)

Free professions include various professions such as lawyers, doctors, architects, artists and other independent workers, who have a specific legal and financial position within the Croatian economy. Free professions can be subject to income tax or profit tax. Depending on the relevant tax system, they keep business books and record business events in accordance with simple or double-entry bookkeeping and prescribed accounting and tax laws. In accordance with the above, they are obliged to report to the state and other external users interested in their business (most often the Tax Administration) within the prescribed time limits. In addition to income/profit tax, they may be liable for value added tax (VAT), as well as other specific taxes. These individuals are obligatorily insured under mandatory insurance schemes based on their self-employment activities and are required to independently calculate and pay mandatory contributions.

• Keywords: slobodna zanimanja; poslovne knjige; porez na dohodak; jednostavno knjigovodstvo; načelo blagajne
• Keywords (english): freelance professions; business books; income tax; simple bookkeeping; cash principle
• Language: croatian
• URN:NBN: urn:nbn:hr:148:601850
• 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: 2024-09-19 19:12:33