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master's thesis
Analiza promjene metode oporezivanja obrtnika
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:959302
Sokolić, Martina
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Sokolić, M. (2023). Analiza promjene metode oporezivanja obrtnika (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:959302

Sokolić, Martina. "Analiza promjene metode oporezivanja obrtnika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:959302

Sokolić, Martina. "Analiza promjene metode oporezivanja obrtnika." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:959302

Sokolić, M. (2023). 'Analiza promjene metode oporezivanja obrtnika', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:959302

Sokolić M. Analiza promjene metode oporezivanja obrtnika [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:959302

M. Sokolić, "Analiza promjene metode oporezivanja obrtnika", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:959302

Metadata
TitleAnaliza promjene metode oporezivanja obrtnika
Title (english)Analysys of changes in the method of taxation of craftsmen
AuthorMartina Sokolić
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (predsjednik povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2023-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrtništvo je bitan dio gospodarstva, s obzirom na jednostavnije poslovanje imaju mogućnost brze prilagodbe na različite promjene na tržištu. U ovom radu objašnjava se postupak otvaranja obrta, načini poslovanja, zakonske obveze i načini zatvaranja obrta. Rad prikazuje metode oporezivanja obrtnika te analizu promjene metode s poreza na dohodak na porez na dobit i obrnuto. Definirano je pod kojim uvjetima obrtnik može biti u jednom ili drugom sustavu, koje poslovne knjige je potrebno voditi te sam način vođenja istih. Obrtnici obveznici poreza na dohodak koriste jednostavno računovodstvo i načelo blagajne, dok obrtnici poreza na dobit koriste dvojno knjigovodstvo i načelo nastanka događaja. Vođenje knjiga i obračun porezne obveze prikazano je na primjeru za obje metode oporezivanja. Također objašnjen je prelazak iz jedne metode oporezivanja u drugu, koje uvjete obrtnik treba zadovoljavati, te koraci koje je potrebno napraviti kako bi mogli preći s jednostavnog knjigovodstva na dvojnog knjigovodstvo i obrnuto.
Abstract (english)
Craftsmanship is an important part of the economy, given the simpler business, they have the ability to quickly adapt to various changes in the market. This paper explains the procedure for opening a craft, business methods, legal obligations and ways to close it. It explains the methods of taxation of craftsmen and the analysis of the change of method from income tax to profit tax and vice versa. It defines under what conditions a craftsmen can be in one or another system, which business books need to be kept and the method of keeping them. Craftsmen liable for income tax use simple accounting and the cash register principle, while craftsmen for profit tax use double-entry bookkeeping and the accrual principle. Bookkeeping and calculation of tax liability is shown on an example for both methods of taxation. The transition from one method of taxation to another is also explained, which conditions the craftsman must meet, and the steps that need to be taken in order to be able to switch from simple bookkeeping to double bookkeeping and vice versa.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:959302
Study programmeTitle: Business economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-09-26 08:38:25