USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE

master's thesis

• Title (english): COMPARASION OF ACCOUNTING AND TAX TREATMENT OF CRAFTSMAN AND ENTREPRENEURS ON THE TERRITORY OF THE REPUBLIC OF CROATIA
• Author: Petra Vujnović
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Mirjana Hladika (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obrt predstavlja samostalno i trajno obavljanje gospodarske djelatnosti u obliku proizvodnje, prometa ili usluga od strane fizičke osobe. Razlikujemo tri vrste obrta: slobodni, vezani i povlašteni. Vođenje poslovnih knjiga vrši se putem jednostavnog knjigovodstva na temelju načela blagajne. Obveznici su poreza na dohodak, ali mogu samostalno ili prema sili zakona postati i obveznici poreza na dobit. Ukoliko nisu obveznici poreza na dodanu vrijednost i ispunjavaju uvjete o maksimalnim primicima mogu pristupiti i paušalnom načinu oporezivanja dohotka. Poduzeća su pravne osobe koja obavljaju gospodarske djelatnosti, a javljaju se u više različitih pravnih oblika. Prema Zakonu o računovodstvu dijelimo ih na mikro, mala, srednja i velika poduzeća. Vođenje poslovnih knjiga vrše prema dvojnom knjigovodstvu čime su obvezni objavljivati temeljne financijske izvještaje. Za razliku od obrtnika, poduzeća su obveznici poreza na dobit.

Abstract (english)

Craft is an independent and permanent performance of economic activity in the form of production, trade or services by a person. There are three types of craft: free trade, related trade and privileged trade. Bookkeeping is done through simple bookkeeping based on the cash register principle. They are taxpayers of income tax, but they can also become taxpayers of profit tax on its own or according to the force of law. If they are not value added tax payers and respect the conditions of maximum receipts, they can also access the flat-rate method of income taxation. Companies are legal entities that perform economic activities and appear in several different legal forms. According to the Accounting Act, we divide them into micro, small, medium and large. Bookkeeping is done through double-entry bookkeeping which obliges them to publish basic financial reports. Unlike trades, companies are taxpayers of profit tax.

• Keywords: obrt; poduzeće; jednostavno knjigovodstvo; dvojno knjigovodstvo; porez na dohodak; porez na dobit
• Keywords (english): craft; company; simple bookkeeping; double-entry bookkeeping; income tax; profit tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:091519
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-29 13:56:32