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undergraduate thesis
PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"
Split: University of Split, 2022. urn:nbn:hr:228:832306
Grba, Edo
University of Split
University Department of Professional Studies
Department of Accounting and Finance

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Grba, E. (2022). PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR" (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:832306

Grba, Edo. "PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:832306

Grba, Edo. "PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"." Undergraduate thesis, University of Split, 2022. https://urn.nsk.hr/urn:nbn:hr:228:832306

Grba, E. (2022). 'PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"', Undergraduate thesis, University of Split, accessed 01 December 2024, https://urn.nsk.hr/urn:nbn:hr:228:832306

Grba E. PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR" [Undergraduate thesis]. Split: University of Split; 2022 [cited 2024 December 01] Available at: https://urn.nsk.hr/urn:nbn:hr:228:832306

E. Grba, "PRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"", Undergraduate thesis, University of Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:228:832306

Metadata
TitlePRIJELAZ OBRTNIKA U SUSTAV POREZA NA DOBIT NA PRIMJERU OBRTA "MAKSMIR"
Title (english)TRANSITION OF TRADESMEN FROM THE INCOME TAX SYSTEM TO THE PROFIT TAX SYSTEM ON THE EXAMPLE OF TRADE "MAKSIMIR"
AuthorEdo Grba
MentorStjepan Laća (mentor)
Committee memberLuka Mladineo (član povjerenstva)
Committee memberDijana Perkušić (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
(Department of Accounting and Finance)
Split
Defense date and country2022-10-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Tema završnog rada je prelazak obrtnika iz sustava poreza na dohodak u sustav poreza na dobit. Na početku ovoga rada objašnjeno je poslovanje obrtnika u sustavu poreza na dohodak s posebnim osvrtom na poslovne knjige obrtnika koje je potrebno voditi, kao i financijske obveze specifične za obrtnika koji posluje po načelima poreza na dohodak. U središnjem dijelu rada objašnjeno je oporezivanje poduzetnika u sustavu poreza na dobit s naglaskom na specifičnosti prelaska fizičke osobe koje svoje poslovanje vode po načelu jednostavnog knjigovodstva u sustav poreza na dobit. U završnom dijelu rada obrađen je primjer ugostiteljskog obrta „Maksimir“ koji prelazi u sustav poreza na dobit sa primjerom sastavljanja početne bilance, ispravka PDV-a u prvom obračunskom razdoblju kao i ispravka porezne osnovice putem PD obrasca na kraju razdoblja.
Abstract (english)
The topic of the graduation thesis is the transition of tradesmen from the income tax system to the profit tax system. At the beginning of this paper the operations of tradesmen in the income tax system are explained, with a special reference to the business books of tradesmen that need to be kept, as well as the financial obligations specific to tradesmen under income tax. In the central part of the paper, the taxation of subject under income tax system is explained, with an emphasis on the transition from simple bookkeeping and income tax the corporate tax system and profit tax. In the final part of the paper is the example of the catering business "Maksimir" which is transitioning to the profit tax system with an example of preparing of initial balance sheet, correction of VAT in the first accounting period as well as correction of the tax base through the PD form at the end of the period.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:832306
Study programmeTitle: Accounting and Finances – professional - professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-10-25 08:04:15