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master's thesis
Oporezivanje obrtnika
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:459591
Pejić, Nikolina
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Pejić, N. (2018). Oporezivanje obrtnika (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:459591

Pejić, Nikolina. "Oporezivanje obrtnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:459591

Pejić, Nikolina. "Oporezivanje obrtnika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:459591

Pejić, N. (2018). 'Oporezivanje obrtnika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 05 October 2023, https://urn.nsk.hr/urn:nbn:hr:145:459591

Pejić N. Oporezivanje obrtnika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2018 [cited 2023 October 05] Available at: https://urn.nsk.hr/urn:nbn:hr:145:459591

N. Pejić, "Oporezivanje obrtnika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:459591

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Metadata
TitleOporezivanje obrtnika
Title (english)Small-scale manufacturers taxing
AuthorNikolina Pejić
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberIvana Barković Bojanić (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Obrt podrazumijeva samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičke osobe sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluge na tržištu. U Republici Hrvatskoj obrt može otvoriti svaka fizička osoba koja nema zabranu i koja posjeduje poslovni prostor. Kod otvaranja obrta u Europskoj uniji postoje razlike u pravilima kada se radi o privremenom pružanju usluga u nekoj državi i otvaranju trajnog poslovanja. Obrtnici trebaju voditi računa o načinu vođenja poslovnih knjiga, odnosno vođenje poslovnih knjiga se razlikuje kod obrtnika koji su u sustavu poreza na dohodak i obrtnika koji su u sustavu poreza na dobit. Obrtnici u sustavu poreza na dohodak moraju voditi knjigu primitaka i izdataka, popis dugotrajne imovine, knjigu prometa, evidenciju o tražbinama i obvezama te evidenciju o nabavi i uporabi reprodukcijskog i potrošnog materijala, hrane, pića i napitaka, dok obrtnici u sustavu poreza na dobit moraju voditi samo dnevnik i glavnu knjigu. Najčešći porezi koje obrtnici plaćaju su porez na dohodak, porez na dobit, te porez na dodanu vrijednost
Abstract (english)
Small business is a business in which allowed economic activities are independently and permanently performed by a private person in order to acquire gain or income. That can be acquired by production, trade or by offering a certain service on the market. In the Republic of Croatia, any person who does not have a ban and owns the necessary space can open a small business. In the EU different rules apply in different countries when it comes to the temporary offering of services and opening long-term businesses. Small business owners need to pay special attention to accounting records, i.e., keeping accounting records differs for those small business owners who pay income tax from those who pay corporate tax. Those who pay income tax need to keep record of expenditure and receipts, inventory of fixed assets, the invoice book, record of claims and obligations and purchases and of the use of reproductive materials and consumables, food and beverages, whereas small business owners who pay corporate tax only have to keep the journal and the general ledger. The most common taxes paid by small business owners are income tax, corporate tax and added value tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:459591
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
RepositoryEFOS REPOSITORY
Created on2019-02-08 13:06:05