Tax tratment of self-employment

master's thesis

• Title: Porezni tretman samostalnih djelatnosti
• Author: Suzana Morina
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

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.

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.

• Keywords: samostalne djelatnosti; porezne olakšice; porezi; porezno planiranje; porezni sustav Republike Hrvatske
• Language: croatian
• URN:NBN: urn:nbn:hr:148:771405
• Study programme: Title: Poslovna ekonomija; Study programme type: sveučilišni; Study level: diplomski; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: text
• File origin: Born digital
• Access conditions: Restricted access
• Created on: 2016-11-14 13:34:30