prikaz prve stranice dokumenta Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit
Access restricted to students and staff of home institution
master's thesis
Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:229924
Šimonček, Lucija
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Šimonček, L. (2019). Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:229924

Šimonček, Lucija. "Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:229924

Šimonček, Lucija. "Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:229924

Šimonček, L. (2019). 'Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:229924

Šimonček L. Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:229924

L. Šimonček, "Specifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:229924

Metadata
TitleSpecifičnosti financijskog izvještavanja obrtnika u sustavu poreza na dobit
Title (english)Specific aspects of financial repoting for craftsmen in income tay system
AuthorLucija Šimonček
MentorNikolina Dečman (mentor)
Committee memberKatarina Žager (predsjednik povjerenstva)
Committee memberIvana Pavić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj rad bavi se pitanjima vezanim uz obrt i obrtništvo. Prikazat će se zakonodavni okvir i porezni tretman obrtnika te poslovanje obrtnika koji se nalaze u sustavu poreza na dobit. Budući da su obrtnici uglavnom fizičke osobe u sustavu poreza na dohodak, ovaj rad objašnjava specifičan način vođenja poslovnih knjiga i financijskog izvještavanja obrtnika pri čemu su obrtnici izjednačeni sa obrtnicima „dohodašima“ ali vode poslovne knjige kao obrtnici „dobitaši“, odnosno pravne osobe. Obrtnici mogu prijeći na oporezivanje dobiti ukoliko smatraju da im je takvo oporezivanje povoljnije ili po sili zakona ukoliko zadovoljava kriterije određene Zakonom o porezu na dobit. Sve navedeno biti će prikazano na primjeru trgovačkog obrta.
Abstract (english)
This paper addresses issues related to craft business and craftsmanship. The legislative framework and tax treatment of craftsmen and the business of craftsmen who are in the income tax system will be presented. Since craftsmen are mostly natural persons in the personal income tax system, this paper explains a specific way of keeping business books and financial reporting of craftsmen, where craftsmen are equated with craftsmen "income" but keep business books as craftsmen "gainers", as legal entities. Craftsmen may switch to income taxation if they believe that such taxation is more favorable to them or by law if they meet the criteria laid down in the Income Tax Law. All of the above will be illustrated on an example of a commercial trade craft.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:229924
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-26 12:53:55