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master's thesis
Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:815081
Gabrić Brodnjak, Damira
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Gabrić Brodnjak, D. (2024). Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:815081

Gabrić Brodnjak, Damira. "Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:815081

Gabrić Brodnjak, Damira. "Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:815081

Gabrić Brodnjak, D. (2024). 'Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:815081

Gabrić Brodnjak D. Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom [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:148:815081

D. Gabrić Brodnjak, "Računovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:815081

Metadata
TitleRačunovodstveno evidentiranje obračuna dohotka kod poreznog obveznika s dohotkom o nesamostalne djelatnosti i paušalnim obrtom
Title (english)Accounting of income calculation for taxpayer with both income from employment and flat-rate taxed business
AuthorDamira Gabrić Brodnjak
MentorIvana Dražić Lutilsky (mentor)
Committee memberMartina Dragija Kostić (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2024-09-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U današnjem vremenu većih stopa inflacije od onih na koje smo navikli, do izražaja dolazi činjenica da dohotci najčešće ne prate cijene u onoj mjeri kojom bi primatelji tog dohotka bili zadovoljni. Nezanemariv broj ljudi se okreće dodatnim prihodima, radu „sa strane“ i „na crno“ kako bi popravili kućni budžet. Stoga je svrha ovog rada prikazati kako si običan čovjek može svojim radom u svoje slobodno vrijeme priskrbiti dodatan prihod te na njega platiti obvezna davanja državi umjesto da radi „na crno“. Također, otvaranjem obrta bilokojeg oblika (primarno paušalnog, ali i obveznika poreza na dohodak), osobi se širi krug potencijalnih klijenata jer ako mu je klijent neko poduzeće, u mogućnosti im je izdati pravovaljani račun. Uz navedeno, svrha rada je i na jednome mjestu pregledno i sažeto objediniti sve bitne informacije za navedene grupe obrtnika koje su trenutno na snazi, a analizom slučaja paušalnog obrtnika je dodatno prikazana jednostavnost samostalnog vođenja poslovnih knjiga obrtnika.
Abstract (english)
In today's time of higher inflation rates than those we are used to, the fact that incomes often do not follow prices to the extent that the recipients of that income would be satisfied comes to the fore. A significant number of people turn to additional income, work "on the side" and "on the black" in order to improve the household budget. Therefore, the purpose of this paper is to show how an ordinary person can earn additional income through his work in his free time and pay the mandatory taxes to the state instead of moonlighting. Also, by opening a trade business of any kind (primarily flat-rate, but also subject to income tax), the person's circle of potential clients expands, because if the client is a company, it is possible to issue them a valid invoice. In addition to the above, the purpose of this paper is to congregate in a clear and concise manner all the essential information for the mentioned groups of tradesmen that are currently enforced, and the analysis of the case of a flat-rate tradesman additionally demonstrates the simplicity of independent business bookkeeping for tradesmen.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:815081
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 authenticated users
Terms of useLicence In copyright icon
Created on2024-09-19 14:05:39