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undergraduate thesis
Promjena načina oporezivanja samostalnih djelatnosti
2019. urn:nbn:hr:198:970112
Sever, Brankica
RRiF College of Financial Management

Cite this document

Sever, B. (2019). Promjena načina oporezivanja samostalnih djelatnosti (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:970112

Sever, Brankica. "Promjena načina oporezivanja samostalnih djelatnosti." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:970112

Sever, Brankica. "Promjena načina oporezivanja samostalnih djelatnosti." Undergraduate thesis, RRiF College of Financial Management, 2019. https://urn.nsk.hr/urn:nbn:hr:198:970112

Sever, B. (2019). 'Promjena načina oporezivanja samostalnih djelatnosti', Undergraduate thesis, RRiF College of Financial Management, accessed 18 January 2022, https://urn.nsk.hr/urn:nbn:hr:198:970112

Sever B. Promjena načina oporezivanja samostalnih djelatnosti [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2019 [cited 2022 January 18] Available at: https://urn.nsk.hr/urn:nbn:hr:198:970112

B. Sever, "Promjena načina oporezivanja samostalnih djelatnosti", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:198:970112

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Metadata
TitlePromjena načina oporezivanja samostalnih djelatnosti
Title (english)Changing the taxation of self employed
AuthorBrankica Sever
MentorAnja Božina (mentor)
Committee memberAnte Vidović (predsjednik povjerenstva)
Committee memberIvica Voloder (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2019-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Promjenom načina oporezivanja kod obrtnika, slobodnih zanimanja, djelatnosti poljoprivrede i šumarstva i ostalih djelatnosti koje su s poreznog motrišta izjednačene s obrtničkim djelatnostima, mijenja se i način utvrđivanja porezne osnovice. U osnovi su te osobe i dalje u statusu fizičke osobe koje mogu biti obveznici poreza na dohodak ili obveznici poreza na dobit. Fizičke osobe obveznici poreza na dohodak poreznu osnovicu utvrđuju kao razliku između naplaćenih primitaka i plaćenih izdataka. Fizičke osobe obveznici poreza na dobit poreznu osnovicu u načelu utvrđuju kao razliku između obračunanih prihoda i obračunanih rashoda. S obzirom na drukčiji način utvrđivanja porezne osnovice potrebno je stvoriti temelj na kojemu će nastaviti evidentiranje poslovnih događaja. Kod promjene načina utvrđivanja porezne osnovice sa oporezivanja porezom na dohodak na oporezivanje porezom na dobitak treba osigurati podatke o stanju imovine i obveza. Kod napuštanja obračuna poreza na dobitak imovinu i obveze treba iskazati prema novčanom načelu. S promjenom načina utvrđivanja porezne osnovice mijenjaju se i obveze s motrišta poreza na dodanu vrijednost o čemu također treba voditi brigu, kao i o promjenama u socijalnom osiguranju.
Abstract (english)
If tradesmen and sole traders (and all similar entities) would change the way of taxation, the way of determination of tax basis is also changing. Basically, these entities still have the private person status and they car be income taxpayers or corporate taxpayers. The tax basis, in case of private person who is income taxpayer, is determined as the difference between income and expenses that are charged. The tax basis, in case of private person who is corporate taxpayer, is determined as the difference between revenues and expenditures that are calculated. Due to the different way of tax basis determination, it is necessary to make the ground rule upon which all the data will be recorded in the future. In case of changing the way of taxation (from income taxpayer to corporate taxpayer), the asset position and liabilities position has to be ensured. In case of ending the income taxpayer way, liabilities also has to be presented by cash based accounting. By changing the way of determination of tax basis, the obligation according to Value added tax are also changing and taking care of this is very important so as the changing is social insurance.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:970112
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-11-09 14:54:56