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undergraduate thesis
Poslovni ciklusi paušalnog obrta
Zagreb: University of Zagreb, Faculty of Economics and Business, 2024. urn:nbn:hr:148:183998
Bikić, Ana-Marija
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

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Bikić, A. M. (2024). Poslovni ciklusi paušalnog obrta (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:183998

Bikić, Ana Marija. "Poslovni ciklusi paušalnog obrta." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:183998

Bikić, Ana Marija. "Poslovni ciklusi paušalnog obrta." Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, 2024. https://urn.nsk.hr/urn:nbn:hr:148:183998

Bikić, A. M. (2024). 'Poslovni ciklusi paušalnog obrta', Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:183998

Bikić AM. Poslovni ciklusi paušalnog obrta [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2024 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:148:183998

A. M. Bikić, "Poslovni ciklusi paušalnog obrta", Undergraduate thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2024. Available at: https://urn.nsk.hr/urn:nbn:hr:148:183998

Metadata
TitlePoslovni ciklusi paušalnog obrta
Title (english)Business cycles of flat rate crats
AuthorAna-Marija Bikić
MentorIvana Dražić Lutilsky (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2024-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Poslovni ciklusi paušalnog obrta obuhvaćaju različite faze kroz koje prolazi poslovanje, od osnivanja i razvoja, preko stabilizacije, pa sve do mogućeg prestanka rada. Paušalni obrt je specifičan oblik u kojem se porezne obveze temelje na unaprijed definiranom paušalnom dohotku. Kod paušalnog oporezivanja, porezna osnovica unaprijed je definirana, a porez na dohodak plaća se tokom cijelog poreznog razdoblja. Fizičke osobe koje nisu obveznici PDV-a mogu birati plaćanje paušalnog poreza ukoliko im godišnji prihodi ne prelaze 40.000,00 eura. Ovaj oblik poslovanja pruža razne prednosti, kao što su smanjenje administrativnih obveza, te se zbog toga obrtnik može punim kapacitetom posvetiti uspješnom radu s klijentima i uspješnom poslovanju obrta. No, paušalni obrt ima i svoje izazove, prvenstveno zbog ograničenja prihoda. Prekoračenje tog limita može paušalni obrt prebaciti u složeniji sistem oporezivanja. Dugoročni uspjeh paušalnog obrta zavisi o sposobnosti poduzetnika da pravilno upravlja poslovnim ciklusima, prilagođava se tržišnim promjenama i održava stabilno poslovanje.
Abstract (english)
The business cycles of a flat rate crats include different phases through which a business goes through, from establishment and development, through stabilization, to the possible cessation of work. A flat rate crats is a specific form in which tax liabilities are based on a pre-defined flat rate income. In flat rate taxation, the tax base is defined in advance, and income tax is paid throughout the tax period. Natural persons who are not VAT payers can choose to pay a flat rate tax if their annual income does not exceed EUR 40,000.00. This form of business provides various advantages, such as the reduction of administrative obligations, and therefore the craftsman can devote himself to the successful work with clients and the successful operation of the craft. However, the flat rate crats also has its challenges, primarily due to income limitations. Exceeding this limit can transfer the flat rate business to a more complex taxation system. The long-term success of a flat rate business depends on the entrepreneur's ability to properly manage business cycles, adapt to market changes and maintain stable business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:183998
Study programmeTitle: /
Study programme type: professional
Study level: undergraduate
Academic / professional title: prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije (prvostupnik (baccalaureus) ekonomije/prvostupnica (baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
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Created on2024-09-25 20:20:38