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undergraduate thesis
Paušalno oporezivanje u Republici Hrvatskoj
Zagreb: University of Zagreb, Faculty of Law, 2023. urn:nbn:hr:199:439233
Petrak, Marija
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Petrak, M. (2023). Paušalno oporezivanje u Republici Hrvatskoj (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:439233

Petrak, Marija. "Paušalno oporezivanje u Republici Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:439233

Petrak, Marija. "Paušalno oporezivanje u Republici Hrvatskoj." Undergraduate thesis, University of Zagreb, Faculty of Law, 2023. https://urn.nsk.hr/urn:nbn:hr:199:439233

Petrak, M. (2023). 'Paušalno oporezivanje u Republici Hrvatskoj', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:199:439233

Petrak M. Paušalno oporezivanje u Republici Hrvatskoj [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2023 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:199:439233

M. Petrak, "Paušalno oporezivanje u Republici Hrvatskoj", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2023. Available at: https://urn.nsk.hr/urn:nbn:hr:199:439233

Metadata
TitlePaušalno oporezivanje u Republici Hrvatskoj
Title (english)Lump sum taxation in the Republic of Croatia
AuthorMarija Petrak
MentorIrena Klemenčić (mentor)
Committee memberIrena Klemenčić (predsjednik povjerenstva)
Committee memberJasna Bogovac (član povjerenstva)
Committee memberHrvoje Arbutina (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2023-06-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Abstract
Cilj ovog rada je pojasniti pojam paušalnog oporezivanja, kao i razloge njegovog uvođenja u porezni sustav, koji su obveznici plaćanja paušalnog poreza, kao i uvjete za njegovu primjenu, uključujući prag ukupnih prihoda temeljem kojega porezni obveznik ulazi u sustav PDV-a. Paušalno je oporezivanje u Republici Hrvatskoj omogućeno za tri kategorije poreznih obveznika: samostalne djelatnosti odnosno obrtnike, iznajmljivače turističkog smještaja te poljoprivrednike. Uvođenjem takve tehnike oporezivanja smanjuje se administrativni teret oporezivanja i pojednostavljuju postupci pred poreznim vlastima, čime se utječe i na smanjenje otpora plaćanju poreza. Cilj je rada dati opći uvid u paušalno oporezivanje u Republici Hrvatskoj jer porezno opterećenje danas stavlja na male poduzetnike veliki pritisak, a paušalnim oporezivanjem nastoji ih se rasteretiti administrativnih obveza i pružiti mogućnost jednostavnijeg i transparentnijeg poslovanja.
Abstract (english)
The purpouse of this paper is to clarify the concept of flat-rate taxation, as well as the reasons for its introduction into the tax system, who are liable to pay the flat-rate tax, as well as the conditions for its application, including the threshold of total income based on which the taxpayer enters the VAT system. Flat-rate taxation in the Republic of Croatia is possible for three categories of taxpayers: self-employed, i.e. craftsmen, renters of tourist accommodation and farmers. By introducing such a taxation technique, the administrative burden of taxation is reduced and the procedures before the tax authorities are simplified, which also affects the reduction of resistance to paying taxes. The aim of the paper is to give a general insight into flat taxation in the Republic of Croatia, because the tax burden today puts a lot of pressure on small entrepreneurs, and flat taxation tries to relieve them of administrative obligations and provide the possibility of simpler and more transparent business.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:439233
Study programmeTitle: Tax Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica porezne struke (stručni/a prvostupnik/prvostupnica porezne struke)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2023-06-15 11:03:55