Paušalno oporezivanje samostalnih djelatnosti

master's thesis

• Title (english): Flat rate taxation of self-employment activities
• Author: Tamara Čuček
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Broj obrta čiji se dohodak utvrđuje u paušalnom iznosu u stalnom je porastu od 2012. godine do danas te je u 2022. godini premašio broj obrtnika koji dohodak utvrđuju temeljem poslovnih knjiga. Razlog tome su niska stopa poreza, niske osnovice za plaćanje obveznih doprinosa i proširenje broja djelatnosti koje se tako mogu oporezivati. U ovom diplomskom radu bit će iskazan razvoj paušalnog oporezivanja dohotka, njegova obilježja i usporedba s drugim načinima oporezivanja samostalnih djelatnosti obrta. Osim prednosti ovog organizacijskog i poreznog oblika bit će prikazane i njegove negativne strane koje su posebno došle do izražaja u javnosti tijekom 2021. i 2022. godine te su rezultirale prijedlogom ocjene ustavnosti kod Ustavnog suda Republike Hrvatske.

Abstract (english)

The number of self-employment activities that are taxed at a flat rate has been constantly increasing from 2012 until today, and in 2022 it exceeded the number of self-employment activities whose income is determined based on the account books. The reason for this is the low tax rate, low Social Security contributions, and the expansion of the number of activities that can be taxed in this way. This thesis will show the development of flat rate income taxation, its characteristics, and its comparison to other methods of taxing self-employment activities. In addition to the advantages of this organizational and tax form, its negative sides will also be presented, which particularly came into the public eye during 2021 and 2022 and resulted in a proposal for an assessment of constitutionality by the Constitutional Court of the Republic of Croatia.

• Keywords: samostalna djelatnost; paušalno oporezivanje; obrt; doprinosi
• Keywords (english): self-employment activity; flat rate taxation; craft; contributions
• Language: croatian
• URN:NBN: urn:nbn:hr:148:203680
• Study programme: Title: Business economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-27 06:20:14