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master's thesis
Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:024767
Smrekar, Ana
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Smrekar, A. (2020). Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:024767

Smrekar, Ana. "Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:024767

Smrekar, Ana. "Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:024767

Smrekar, A. (2020). 'Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 04 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:024767

Smrekar A. Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 04] Available at: https://urn.nsk.hr/urn:nbn:hr:148:024767

A. Smrekar, "Oporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:024767

Metadata
TitleOporezivanje dohotka od samostalnih djelatnosti u Republici Hrvatskoj
Title (english)Taxation of income from self-employment in the Republic of Croatia
AuthorAna Smrekar
MentorIvana Dražić Lutilsky (mentor)
MBZ: 242861
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2020-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Porez na dohodak je izravni porez, odnosno porez koji se nameće izravno na dohodak osobe ili domaćinstva koji bi trebali snositi porezni teret. Porez na dohodak jedan je od najsloženijih poreza. On na strani države pretpostavlja postojanje dobro organizirane, sposobne poreze uprave, a na strani poreznih obveznika relativno velik stupanj spremnosti na suradnju kao i dobro organiziran sustav evidencije podataka potrebnih za utvrđivanje tog poreza. U Republici Hrvatskoj koristi se progresivni sistem oporezivanja dohotka. Izvori dohotka su primici ostvareni od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i drugih primitaka. Dohotkom od samostalne djelatnosti smatra se dohodak od obrta i s obrtom izjednačenih djelatnosti, dohodak od slobodnih zanimanja i dohodak od poljoprivrede i šumarstva. Dohodak od samostalnih djelatnosti je razlika između poslovnih primitaka i poslovnih izdataka nastalih u poreznom razdoblju. Cilj ovog rada je istražiti i pojasniti oporezivanje dohotka građana od samostalne djelatnosti u Republici Hrvatskoj.
Abstract (english)
Income tax is a direct tax, ie a tax that is imposed directly on the income of a person or household that should bear the tax burden. Income tax is one of the most complex taxes. It presupposes the existence of a well-organized, capable administration tax on the part of the state, and a relatively high degree of willingness to cooperate on the part of taxpayers, as well as a well-organized system of records of data needed to determine that tax. Croatia uses a progressive income taxation system. Sources of income are receipts from self-employment, self-employment, property and property rights, capital and other receipts. Income from self-employment is considered to be income from crafts and activities equated with crafts, income from free professions and income from agriculture and forestry. Income from self-employment is the difference between operating income and operating expenses incurred in the tax period. The aim of this paper is to investigate and clarify the taxation of citizens' income from self-employment in the Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:024767
Study programmeTitle: Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2020-09-23 09:16:15