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master's thesis
Paušalno oporezivanje samostalnih djelatnosti
Zagreb: University of Zagreb, Faculty of Economics and Business, 2023. urn:nbn:hr:148:203680
Čuček, Tamara
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Čuček, T. (2023). Paušalno oporezivanje samostalnih djelatnosti (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:203680

Čuček, Tamara. "Paušalno oporezivanje samostalnih djelatnosti." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:203680

Čuček, Tamara. "Paušalno oporezivanje samostalnih djelatnosti." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2023. https://urn.nsk.hr/urn:nbn:hr:148:203680

Čuček, T. (2023). 'Paušalno oporezivanje samostalnih djelatnosti', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:203680

Čuček T. Paušalno oporezivanje samostalnih djelatnosti [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2023 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:203680

T. Čuček, "Paušalno oporezivanje samostalnih djelatnosti", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:148:203680

Metadata
TitlePaušalno oporezivanje samostalnih djelatnosti
Title (english)Flat rate taxation of self-employment activities
AuthorTamara Čuček
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2023-09-26, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Broj obrta čiji se dohodak utvrđuje u paušalnom iznosu u stalnom je porastu od 2012. godine do danas te je u 2022. godini premašio broj obrtnika koji dohodak utvrđuju temeljem poslovnih knjiga. Razlog tome su niska stopa poreza, niske osnovice za plaćanje obveznih doprinosa i proširenje broja djelatnosti koje se tako mogu oporezivati. U ovom diplomskom radu bit će iskazan razvoj paušalnog oporezivanja dohotka, njegova obilježja i usporedba s drugim načinima oporezivanja samostalnih djelatnosti obrta. Osim prednosti ovog organizacijskog i poreznog oblika bit će prikazane i njegove negativne strane koje su posebno došle do izražaja u javnosti tijekom 2021. i 2022. godine te su rezultirale prijedlogom ocjene ustavnosti kod Ustavnog suda Republike Hrvatske.
Abstract (english)
The number of self-employment activities that are taxed at a flat rate has been constantly increasing from 2012 until today, and in 2022 it exceeded the number of self-employment activities whose income is determined based on the account books. The reason for this is the low tax rate, low Social Security contributions, and the expansion of the number of activities that can be taxed in this way. This thesis will show the development of flat rate income taxation, its characteristics, and its comparison to other methods of taxing self-employment activities. In addition to the advantages of this organizational and tax form, its negative sides will also be presented, which particularly came into the public eye during 2021 and 2022 and resulted in a proposal for an assessment of constitutionality by the Constitutional Court of the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:203680
Study programmeTitle: Business economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2023-09-27 06:20:14