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master's thesis
Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:601850
Balog, Lora
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Balog, L. (2024). Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:601850

Balog, Lora. "Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:601850

Balog, Lora. "Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:601850

Balog, L. (2024). 'Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:601850

Balog L. Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj [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:148:601850

L. Balog, "Računovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:601850

Metadata
TitleRačunovodstveni i porezni tretman slobodnih zanimanja u Republici Hrvatskoj
Title (english)Accounting and tax treatment of free professions in Croatia
AuthorLora Balog
MentorIvana Dražić Lutilsky (mentor)
Committee memberNikolina Dečman (član povjerenstva)
Committee memberMartina Dragija Kostić (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
Slobodna zanimanja obuhvaćaju različite profesije poput odvjetnika, liječnika, arhitekata, umjetnika i drugih samostalnih djelatnika, koji imaju specifičan pravni i financijski položaj unutar hrvatskog gospodarstva. Slobodna zanimanja mogu biti obveznici poreza na dohodak ili obveznici poreza na dobit. Ovisno o pripadajućem poreznom sustavu vode poslovne knjige i evidentiraju poslovne događaje sukladno jednostavnom ili dvojnom knjigovodstvu i propisanim računovodstvenim i poreznim zakonima. Sukladno navedenom dužni su u propisanim rokovima izvještavati državu i ostale eksterne korisnike zainteresirane za njihovo poslovanje (najčešće Poreznu upravu). Osim poreza na dohodak/dobit, mogu biti obveznici poreza na dodanu vrijednost, ali i ostalih specifičnih poreza. Navedene osobe obvezno su osigurane u obvezna osiguranja po osnovi samostalnih djelatnosti te su dužni samostalno uplaćivati i obračunavati obvezne doprinose.
Abstract (english)
Free professions include various professions such as lawyers, doctors, architects, artists and other independent workers, who have a specific legal and financial position within the Croatian economy. Free professions can be subject to income tax or profit tax. Depending on the relevant tax system, they keep business books and record business events in accordance with simple or double-entry bookkeeping and prescribed accounting and tax laws. In accordance with the above, they are obliged to report to the state and other external users interested in their business (most often the Tax Administration) within the prescribed time limits. In addition to income/profit tax, they may be liable for value added tax (VAT), as well as other specific taxes. These individuals are obligatorily insured under mandatory insurance schemes based on their self-employment activities and are required to independently calculate and pay mandatory contributions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:601850
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 19:12:33