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Changing the taxation of self-employed
Martina Vadlja (2016)
RRiF College of Financial Management
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Vadlja, M. (2016). Promjena načina oporezivanja samostalnih djelatnosti (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:308233

Vadlja, Martina. "Promjena načina oporezivanja samostalnih djelatnosti." Undergraduate thesis, RRiF College of Financial Management, 2016. https://urn.nsk.hr/urn:nbn:hr:198:308233

Vadlja, Martina. "Promjena načina oporezivanja samostalnih djelatnosti." Undergraduate thesis, RRiF College of Financial Management, 2016. https://urn.nsk.hr/urn:nbn:hr:198:308233

Vadlja, M. (2016). 'Promjena načina oporezivanja samostalnih djelatnosti', Undergraduate thesis, RRiF College of Financial Management, accessed 17 November 2019, https://urn.nsk.hr/urn:nbn:hr:198:308233

Vadlja M. Promjena načina oporezivanja samostalnih djelatnosti [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2016 [cited 2019 November 17] Available at: https://urn.nsk.hr/urn:nbn:hr:198:308233

M. Vadlja, "Promjena načina oporezivanja samostalnih djelatnosti", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:198:308233

Metadata
TitlePromjena načina oporezivanja samostalnih djelatnosti
Title (english)Changing the taxation of self-employed
AuthorMartina Vadlja
MentorAnja Božina (mentor)
Committee memberSandra Odobašić (predsjednik povjerenstva)
Committee memberTino Bego (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2016-12-20, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Fizičke osobe se obavljanjem samostalnih djelatnosti u obliku obrta, slobodnog zanimanja ili bilo koje druge vrste djelatnosti, koja s poreznog stajališta nosi obrtničku osnovu, bez razlike da li se ta djelatnost oporezuje porezom na dohodak ili porezom na dobitak, i dalje smatraju fizičkim osobama, što znači da se ne mijenja pravna osnova po kojoj obavljaju djelatnost. Moguća su različita načela utvrđivanja porezne osnovice, dohotka prema načelu blagajne ili dobitka prema obračunskom načelu. Zbog različitih načela potrebno je izraditi temelj evidentiranja poslovnih događaja: - Jednostavno knjigovodstvo kod obveznika poreza na dohodak - Dvojno knjigovodstvo kod obveznika poreza na dobit Kod promjena načina oporezivanja samostalnih djelatnosti treba voditi brigu o načinu evidentiranja pozicija iz poslovnih knjiga, kako ne bi došlo do dvostrukog oporezivanja. Promjenom načina oporezivanja samostalnih djelatnosti mijenja se i osnovica za plaćanje doprinosa. O svemu navedenom detaljnije je pojašnjeno u nastavku rada.
Abstract (english)
Physical entity performing independent activities as crafts, self-employment or any other kind of activity, which the tax point of view carries a craft basis, regardless of whether the activity is taxed by income tax or a profit tax, still considered phisycal entity, which means that they do not change the legal base for independent activities. There are possibility of different principles determining the tax base, income according to the principle of cash or profit on an accrual basis. Due to different principles is necessary to create the foundation for recording business events: - Simply Accounting - Double-entry bookkeeping For changing the way of taxation, it is very important taking care of the method of recording the position of the accounts, as to avoid double taxation. It is also important to note that by changing the way of taxation of self-employed there will be also a change in the basis for calculation of contributions. About all this detail is explained later in this graduate work.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:308233
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-04-04 17:20:49