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undergraduate thesis
DOMAĆA RADINOST I SPOREDNO ZANIMANJE
Split: University of Split, 2019. urn:nbn:hr:228:295214
Buljubašić, Jelena
University of Split
University Department of Professional Studies

Institutional repository: Repository of University Department of Professional Studies

Cite this document

Buljubašić, J. (2019). DOMAĆA RADINOST I SPOREDNO ZANIMANJE (Undergraduate thesis). Split: University of Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:295214

Buljubašić, Jelena. "DOMAĆA RADINOST I SPOREDNO ZANIMANJE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:295214

Buljubašić, Jelena. "DOMAĆA RADINOST I SPOREDNO ZANIMANJE." Undergraduate thesis, University of Split, 2019. https://urn.nsk.hr/urn:nbn:hr:228:295214

Buljubašić, J. (2019). 'DOMAĆA RADINOST I SPOREDNO ZANIMANJE', Undergraduate thesis, University of Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:228:295214

Buljubašić J. DOMAĆA RADINOST I SPOREDNO ZANIMANJE [Undergraduate thesis]. Split: University of Split; 2019 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:228:295214

J. Buljubašić, "DOMAĆA RADINOST I SPOREDNO ZANIMANJE", Undergraduate thesis, University of Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:228:295214

Metadata
TitleDOMAĆA RADINOST I SPOREDNO ZANIMANJE
Title (english)HOMECRAFT AND SECONDARY PROFESSION
AuthorJelena Buljubašić
MentorJELENA VIDOVIĆ (mentor)
Committee memberJASENKA BUBIĆ (član povjerenstva)
Committee memberPETRA JAKAŠA (član povjerenstva)
GranterUniversity of Split
(University Department of Professional Studies)
Split
Defense date and country2019, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U ovom radu se prikazuju vrste obrta te načini i postupci paušalnog oporezivanja djelatnosti obrta.Obrt se može registrirati za svaku dopuštenu gospodarsku djelatnost u području proizvodnje, prometa i pružanja usluga. Prema Zakonu o obrtu postoje slobodni, vezani i povlašteni obrti. Mogućnost paušalnog oporezivanja obrta je uređena Zakonom o porezu na dohodak i omogućuje obrtniku čiji godišnji primici ne prelaze prag za obvezni ulazak u sustav PDV-a da umjesto utvrđivanja porezne obveze na temelju poslovnih knjiga, porez na dohodak plaća u paušalnom iznosu.Također se objašnjava i pojam kućne radinosti te način na koji se ona obavlja i oporezuje.
Abstract (english)
This paper presents the types of trades and the methods and procedures for flat-rate taxation of craft activities. Crafts can be registered for any permitted economic activity in the area of production, traffic and provision of services. The crafts law recognizes free, tied and privileged crafts. The flat taxation option is regulated by the Income Tax Act and enables a craftsman whose annual receipts do not exceed the threshold for compulsory entry into the VAT system to pay income tax on a lump sum instead of establishing a tax liability based on the business books. It also explains the concept of domestic labor and how it is performed and taxed.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:295214
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 on2019-10-28 08:22:09