Paušalno oporezivanje u Republici Hrvatskoj

undergraduate thesis

• Title (english): Lump sum taxation in the Republic of Croatia
• Author: Marija Petrak
• Mentor: Irena Klemenčić (mentor)
• Committee member: Irena Klemenčić (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Hrvoje Arbutina (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-06-12, 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: paušalno oporezivanje; dohodak; obrtnik; porezni obveznik; registar poreznih obveznika; prag paušalista
• Keywords (english): flat rate taxation; income; tradesman; taxpayer; register of taxpayers; flat rate threshold
• Language: croatian
• URN:NBN: urn:nbn:hr:199:439233
• Study programme: Title: 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 resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-06-15 11:03:55