prikaz prve stranice dokumenta USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE
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master's thesis
USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE
Zagreb: University of Zagreb, Faculty of Economics and Business, 2020. urn:nbn:hr:148:091519
Vujnović, Petra
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Vujnović, P. (2020). USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:091519

Vujnović, Petra. "USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:091519

Vujnović, Petra. "USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:148:091519

Vujnović, P. (2020). 'USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:091519

Vujnović P. USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2020 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:091519

P. Vujnović, "USPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:148:091519

Metadata
TitleUSPOREDBA RAČUNOVODSTVENOG I POREZNOG TRETMANA OBRTNIKA I PODUZETNIKA NA PODRUČJU REPUBLIKE HRVATSKE
Title (english)COMPARASION OF ACCOUNTING AND TAX TREATMENT OF CRAFTSMAN AND ENTREPRENEURS ON THE TERRITORY OF THE REPUBLIC OF CROATIA
AuthorPetra Vujnović
MentorIvana Dražić Lutilsky (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2020-09-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrt predstavlja samostalno i trajno obavljanje gospodarske djelatnosti u obliku proizvodnje, prometa ili usluga od strane fizičke osobe. Razlikujemo tri vrste obrta: slobodni, vezani i povlašteni. Vođenje poslovnih knjiga vrši se putem jednostavnog knjigovodstva na temelju načela blagajne. Obveznici su poreza na dohodak, ali mogu samostalno ili prema sili zakona postati i obveznici poreza na dobit. Ukoliko nisu obveznici poreza na dodanu vrijednost i ispunjavaju uvjete o maksimalnim primicima mogu pristupiti i paušalnom načinu oporezivanja dohotka. Poduzeća su pravne osobe koja obavljaju gospodarske djelatnosti, a javljaju se u više različitih pravnih oblika. Prema Zakonu o računovodstvu dijelimo ih na mikro, mala, srednja i velika poduzeća. Vođenje poslovnih knjiga vrše prema dvojnom knjigovodstvu čime su obvezni objavljivati temeljne financijske izvještaje. Za razliku od obrtnika, poduzeća su obveznici poreza na dobit.
Abstract (english)
Craft is an independent and permanent performance of economic activity in the form of production, trade or services by a person. There are three types of craft: free trade, related trade and privileged trade. Bookkeeping is done through simple bookkeeping based on the cash register principle. They are taxpayers of income tax, but they can also become taxpayers of profit tax on its own or according to the force of law. If they are not value added tax payers and respect the conditions of maximum receipts, they can also access the flat-rate method of income taxation. Companies are legal entities that perform economic activities and appear in several different legal forms. According to the Accounting Act, we divide them into micro, small, medium and large. Bookkeeping is done through double-entry bookkeeping which obliges them to publish basic financial reports. Unlike trades, companies are taxpayers of profit tax.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:091519
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 on2020-09-29 13:56:32