prikaz prve stranice dokumenta Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti
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undergraduate thesis
Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti
Stručni završni rad
Zaprešić: The University of Applied Sciences Baltazar Zaprešić, 2022. urn:nbn:hr:129:743628
Cvetković, Jelena
The University of Applied Sciences Baltazar Zaprešić
Chair of Finance and Accounting

Institutional repository: Digital Repository of the University of Applied Sciences Baltazar Zaprešić

Cite this document

Cvetković, J. (2022). Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad (Undergraduate thesis). Zaprešić: The University of Applied Sciences Baltazar Zaprešić. Retrieved from https://urn.nsk.hr/urn:nbn:hr:129:743628

Cvetković, Jelena. "Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:743628

Cvetković, Jelena. "Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad." Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, 2022. https://urn.nsk.hr/urn:nbn:hr:129:743628

Cvetković, J. (2022). 'Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad', Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, accessed 27 December 2024, https://urn.nsk.hr/urn:nbn:hr:129:743628

Cvetković J. Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad [Undergraduate thesis]. Zaprešić: The University of Applied Sciences Baltazar Zaprešić; 2022 [cited 2024 December 27] Available at: https://urn.nsk.hr/urn:nbn:hr:129:743628

J. Cvetković, "Analiza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad", Undergraduate thesis, The University of Applied Sciences Baltazar Zaprešić, Zaprešić, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:129:743628

Metadata
TitleAnaliza poreza na dohodak i odabranih sastavnica poslovanja samostalnih djelatnosti : Stručni završni rad
Title (english)Analysis of income tax and selected components of self-employed activities
AuthorJelena Cvetković
MentorMaja Buljat (mentor)
Committee memberKristijan Čović (predsjednik povjerenstva)
GranterThe University of Applied Sciences Baltazar Zaprešić
(Chair of Finance and Accounting)
Zaprešić
Defense date and country2022-10-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porezni obveznici mogu ostvariti dohodak iz raznih izvora, te ovisno o izvoru moraju ili mogu podnijeti godišnju prijavu poreza na dohodak. Stopa poreza kao i korištenje osobnog odbitka ovisi o tome iz kojeg se izvora ostvaruje dohodak. Utvrđivanje poreza na dohodak kod samostalnih djelatnosti provodi se na temelju podataka iz propisanih poslovnih knjiga, te se sastavlja prijava poreza na dohodak temeljem koje se utvrđuje obveza poreza. Takvu prijavu obveznici podnose Poreznoj upravi u Zakonom propisanom roku. Porezni obveznici mogu odabrati i paušalni način oporezivanja ako udovoljavaju propisanim uvjetima. Međutim ako je vrijednost isporučenih dobara i usluga tijekom godine bila veća od 300.000,00 kn moraju ući u sustav PDV-a, a ukoliko ostvare primitke veće od 7.5 mil. kn obvezni su plaćati porez na dobit. Radi prekomjernog proračunskog manjka izvršena je sveobuhvatna analiza poreznog sustava radi provođenja velikih reformskih zahvata koji bi promijenili navedenu situaciju. Kako prihodovnu stranu proračuna uvelike čine porezi, bilo je jasno da će reforma zahtijevati velike izmjene poreznog sustava. Porezna reforma provedena je u razdoblju od 2017-2021. godine kroz pet krugova poreznog rasterećenja s ukupnim fiskalnim učinkom od oko 10 mlrd. kn.
Abstract (english)
Taxpayers can earn income from various sources and, depending on the source, must or may submit an annual income tax return. The tax rate as well as the use of a personal deduction depends on which source the income is generated. The assessment of income tax on self-employed activities shall be made based on the data contained in the statutory accounts and the income tax return shall be drawn up based on which the tax liability is determined. Obliged entities shall submit such declaration to the Tax Administration within the time limit prescribed by the law. Taxpayers may also opt for a flat-rate taxation method if they meet the prescribed conditions. However, if the value of the goods and services provided during the year exceeds HRK 300 000.00, they must be registered for VAT and, if they receive income more than HRK 7.5 million, they are liable to profit tax. Due to the excessive budget deficit, a comprehensive analysis of the tax system was carried to make major reform processes that would change the situation. As the revenue side of the budget is largely made up of taxes, it was clear that the reform would require major changes to the tax system. The tax reform was implemented between 2017 and 2021 through five rounds of tax relief with an overall fiscal impact of around HRK 10 billion.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:129:743628
Study programmeTitle: Business Administration, Undergraduate Professional Study
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 on2023-04-20 08:28:19