prikaz prve stranice dokumenta Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini
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master's thesis
Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:339641
Princip, Marijana
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Princip, M. (2020). Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:339641

Princip, Marijana. "Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:339641

Princip, Marijana. "Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:339641

Princip, M. (2020). 'Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 05 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:339641

Princip M. Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 05] Available at: https://urn.nsk.hr/urn:nbn:hr:148:339641

M. Princip, "Računovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:339641

Metadata
TitleRačunovodstveno praćenje poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini
Title (english)Accounting of craftsmen in the Republic of Croatia and Federation of Bosnia and Herzegovina
AuthorMarijana Princip
MentorKatarina Žager (mentor)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2020-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrt je trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičke osobe sa svrhom ostvarivanja dohotka ili dobiti. Obrtništvo predstavlja važnu ulogu u razvoju gospodarstva Hrvatske te Bosne i Hercegovine. Uređeno je nekolicinom zakona, pravilnika te uredbi kojim se obrtnicima nameću vrste i način vođenja poslovnih knjiga, porezna obveza, način izvještavanja, poštivanje rokova i dr. Osnivanjem obrta, obrtnik postaje obveznik poreza na dohodak sve dok ne ispuni uvjet prelaska u sustav poreza na dobit. Obrtnik može odabrati i paušalno oporezivanje ukoliko nije u sustavu poreza na dodanu vrijednost. Poreznim sustavom propisana je obveza vođenja poslovnih knjiga na temelju kojih se utvrđuje dohodak ili dobit obrtnika. Cilj ovog rada je prikazati specifičnosti poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini te njihove sličnosti i razlike.
Abstract (english)
Craft is the permanent performance of permitted economic activities by physical entities for the purpose of generating income or profit. Crafts play an important role in the development of the economy of Croatia and Bosnia and Herzegovina. It is regulated by several laws,ordinances and regulations which impose to craftmens types and manner of keeping business books, tax liability, manner of reporting, compliance with deadlines, etc. By establishing a craft, a craftsman becomes a taxpayer of income tax until he meets the condition of transition to the corporate tax system. Thecraftmen can also choose a flat-rate warning if he is not in the value added tax system. The tax system prescribes the obligation to keep business books which are used to determine craftmen's income or profit. The aim of this thesis is to present he specifics of the business of craftsmen in the Republic of Croatia and the Federation of Bosnia and Herzegovina and their similarities and differences.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:339641
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and 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 on2020-09-22 20:34:58