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master's thesis
83
16
Tax tratment of self-employment
Suzana Morina (2015)
University of Zagreb
Faculty of Economics and Business
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:148:771405
Metadata
Title
Porezni tretman samostalnih djelatnosti
Author
Suzana Morina
Mentor(s)
Ivana Dražić Lutilsky
(thesis advisor)
Abstract
Obrtnici, poljoprivrednici te ostala slobodna zanimanja su djelatnosti koje su zbog financijske situacije u sve većem padu. Visina poreznog opterećenja obrtnika često se ističe kao prepreka razvoju obrtništva i povezuje s potencijalnim širenjem sive zone poslovanja. Iz tog razloga država često mijenja zakone i daje razne olakšice, potpore, te postoje razna financiranja iz EU fondova. Među porezima i doprinosima za obvezna osiguranja što su ih obveznici, poljoprivrednici i ostala slobodna zanimanja dužni plaćati su porez na dohodak, prirez porezu na dohodak, porez na dobit, porez na dodanu vrijednost (PDV), plaćanje poreza po odbitku, te ostali porezi i doprinosi za obvezna osiguranja. Poduzetnik početnik radi ostvarivanja dobiti ili dohotka u sklopu financijskog plana zasigurno treba obuhvatiti i porezno planiranje. Poznavanje poreznog sustava Republike Hrvatske važno je za sve samostalne djelatnosti.
Parallel title (English)
Tax tratment of self-employment
Committee Members
Martina Dragija
(committee chairperson)
Nikolina Dečman
(committee member)
Granter
University of Zagreb
Faculty of Economics and Business
Place
Zagreb
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Accounting
Study programme type
university
Study level
graduate
Study programme
Business Economics
Academic title abbreviation
mag. oec.
Genre
master's thesis
Language
Croatian
Defense date
2015-09-22
Parallel abstract (English)
Craftsmen, farmers and other liberal professions are activities that are due to the financial situation of the increasing decline.High tax burden with craftsmen often stands out as an obstacle to development of craftsmanship and is associated with the potential expansion of the gray zone of operations. For this reason, the state is frequently changing laws and giving various incentives, grants, and there are various EU funding. Among the taxes and contributions for compulsory insurance farmers and other self-employed are required to pay are income tax, surtax on personal income tax, profit tax, value added tax (VAT), withholding tax, and other taxes and compulsory insurance contributions. Start-up entrepreneurs to achieve profits or income as part of the financial plan should certainly include tax planning. Knowledge of the Croatian tax system is important for self employment.
Parallel keywords (Croatian)
samostalne djelatnosti
porezne olakšice
porezi
porezno planiranje
porezni sustav Republike Hrvatske
Resource type
text
Access condition
Access restricted to students and staff of home institution
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:148:771405
Committer
Ivana Bacan