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master's thesis
Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:439436
Čolić, Carla
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Čolić, C. (2024). Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:439436

Čolić, Carla. "Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:439436

Čolić, Carla. "Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:439436

Čolić, C. (2024). 'Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:439436

Čolić C. Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:439436

C. Čolić, "Analiza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:439436

Metadata
TitleAnaliza poreznog i računovodstvenog učinka kod prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit
Title (english)Analysis of tax and accounting effect of the transition of craftsmen from personal income tax system to profit tax system
AuthorCarla Čolić
MentorMartina Dragija Kostić (mentor)
Committee memberIvana Dražić Lutilsky (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Obrtništvo je važna komponenta u razvoju gospodarstva Republike Hrvatske. Pridonosi zapošljavanju većem broju ljudi, obogaćivanju kulturne baštine i očuvanju tradicionalnih vještina. Poslovanje obrta uređeno je raznim zakonima i pravilnicima koji propisuju uvjete osnivanja, način poslovanja, utvrđivanja porezne obveze, vođenje poslovnih knjiga i rokove izvještavanja. U radu se objašnjava računovodstveni aspekt obrtnika u sustavu poreza na dohodak i u sustavu poreza na dobit. Obrtnici obveznici poreza na dohodak vode poslovne knjige prema sustavu jednostavnog knjigovodstva, što znači da primjenjuju načelo blagajne. S druge strane, obrtnici obveznici poreza na dobit vode poslovne knjige prema sustavu dvojnog knjigovodstava, primjenjujući načelo nastanka događaja. Definiran je postupak prijelaza obrtnika iz sustava poreza na dohodak u sustav poreza na dobit koji je prikazan kroz dva primjera, u slučaju dobrovoljnog prelaska u sustav poreza na dobit te u slučaju prelaska po sili zakona. Također su analizirani porezni i računovodstveni učinci na poslovanje obrtnika.
Abstract (english)
Craftsmanship is an important component in the development of the economy of the Republic of Croatia. It contributes to the employment of more people, the enrichment of cultural heritage and the preservation of traditional skills. Operation of the craft is regulated by various laws and regulations that prescribe the conditions of establishment, the way of doing business, determining tax liability, keeping business books and reporting deadlines. The paper explains the accounting aspect of craftsmen in the personal income tax system and in the profit tax system. Craftsmen liable for personal income tax keep business books according to the simple accounting, which means that they apply the cash register principle. On the other hand, craftsmen liable for profit tax keep business books according to the double-entry accounting, applying the accrual principle. The procedure for the transition of craftsmen from the personal income tax system to the profit tax system is defined, which is shown through two examples, in the case of voluntary transition to the profit tax system and in the case of transition by force of law. The tax and accounting effects on craftsmen's business are also analyzed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:439436
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 on2024-09-17 17:02:51