Porez na dohodak od samostalne djelatnosti

undergraduate thesis

• Title (english): Tax on Income from Self-employment
• Author: Tea Radovan
• Mentor: Hrvoje Arbutina (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-07-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Porez na dohodak je oblik izravnog oporezivanja kojim se oporezuje dohodak poreznog obveznika, fizičke osobe. Prvi počeci oporezivanja porezom na dohodak u Europi javljaju se u 18. st. Na području Republike Hrvatske prvi put kao sintetički porez počinje se primjenjivati 1994. g. Od tada se ovaj oblik poreza utvrđuje i plaća prema odredbama Zakona o porezu na dohodak u kojem su jasno definirani pojmovi poreznog obveznika, porezne osnovice, porezne obveze, porezne olakšice, izvori i drugi. Jedan od izvora poreza na dohodak je dohodak od samostalnih djelatnosti koji se definira kao razlika ostvarenih primitaka i izdataka u poreznom razdoblju. Dohotkom od samostalne djelatnost smatra se i dohodak od obrta i s obrtom izjednačenih djelatnosti, dohodak od slobodnih zanimanja, dohodak od poljoprivrede i šumarstva i dohodak od djelatnosti proizvodnje električne energije. Porez na dohodak može se naplaćivati prema stvarno nastalim primicima i izdacima, kao i na paušalno utvrđenu osnovicu. Iznos osnovice može biti umanjen za iznose Zakonom propisanih olakšica. Porezni obveznici dužni su se upisati u registar poreznih obveznika čime se obvezuju evidentirati potrebnu dokumentaciju u poslovnim knjigama i evidencijama kao što su Knjiga primitaka i izdataka, knjiga prometa te DOH obrazac.

Abstract (english)

Income tax is a form of direct taxation that taxes the income of the taxpayer - a natural person. The first beginnings of taxation with income tax in Europe appeared in the 18th century. On the territory of Croatia, it was first applied as a synthetic tax in 1994. Since then, this form of tax has been determined and paid according to the provisions of the Income Tax Act in which the concepts of taxpayer, tax bases, tax obligations, tax benefits, sources and others are clearly defined. One of the sources of income tax is the income from independent business activities, defined as the difference between realized receipts and expenses in the tax period. Self-employment income includes income from trades and trade-related activities, free trades, agriculture and forestry, as well as electricity production. Income tax can be charged based on actually incurred receipts and expenses, as well as on a flat-rate basis. The base amount may be reduced by the amounts of benefits prescribed by the Law. Taxpayers are obliged to register in the register of taxpayers, whereby they undertake to record the necessary documentation in business books and records, such as the Receipts and Expenditures Book, the turnover book and the DOH form.

• Keywords: Porez na dohodak; dohodak od samostalnih poslovnih djelatnosti; poslovni primici; poslovni izdaci; porezni obveznik
• Keywords (english): Income tax; income from independent business activities; business receipts; business expenses; taxpayer
• Language: croatian
• URN:NBN: urn:nbn:hr:199:625508
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-07-16 13:39:37