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undergraduate thesis
Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti
2017. urn:nbn:hr:124:845043
Draganić Strgačić, Branka
University of Split
Faculty of economics Split

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Draganić Strgačić, B. (2017). Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:845043

Draganić Strgačić, Branka. "Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:845043

Draganić Strgačić, Branka. "Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti." Undergraduate thesis, University of Split, Faculty of economics Split, 2017. https://urn.nsk.hr/urn:nbn:hr:124:845043

Draganić Strgačić, B. (2017). 'Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 25 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:845043

Draganić Strgačić B. Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2017 [cited 2024 December 25] Available at: https://urn.nsk.hr/urn:nbn:hr:124:845043

B. Draganić Strgačić, "Specifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:124:845043

Metadata
TitleSpecifičnost primitaka i izdataka i utvrđivanje dohotka od samostalne djelatnosti
AuthorBranka Draganić Strgačić
MentorŽeljana Aljinović Barać (mentor)
MBZ: 293643
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2017-08, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Cilj ovog rada je definirati i objasniti specifičnosti poslovanja i način evidentiranja poslovnih promjena u propisanim poslovnim knjigama i evidencijama, te prikazati način utvrđivanja i oporezivanja dohotka od obavljanja samostalnih. U svrhu boljeg razumijevanja problematike provodi se detaljna analiza poslovanja na primjeru pet obveznika poreza na dohodak, koji obavljaju samostalnu djelatnost iz Splita, te usporedba poslovanja. Rad je sastavljen od pet cjelina koje obuhvaćaju teoretski i empirijski dio. U uvodu je definirana problematika istraživanja koja se prvenstveno odnosi na složenost poslovanja i praćenja poslovnih promjena u samostalnim djelatnostima, a na koju značajno utječu česte promjene propisa i specifičnosti osobitih propisa struke. Potom slijedi cjelina koja objašnjava regulatorni dio samostalnih djelatnosti. Treći dio odnosi se na specifičnosti poslovanja i poslovnih knjiga obrtnika. Četvrti dio obuhvaća analizu poslovanja odabranih obrta te komparativnu analizu poslovanja skupine obrtnika sa područja grada Splita. U zaključku su navedeni glavni rezultati i spoznaje do kojih se došlo na temelju izvedenih nalaza.
Abstract (english)
The aim of this paper is to define and explain the specifics of the business and a way of recording business changes in prescribed business books and records, and display method of determining and the taxation of income from performing solo. For the purpose of better understanding issues is carried out a detailed analysis of the business on the example of five taxpayers of income tax, performing independent business activity from split, and comparison operations. The work is made up of five areas that comprise a theoretical and an empirical part. In the introduction to is defined by the problems of research that is primarily related to the complexity of the operations and monitoring of the business changes in individual sectors, and to which significantly affected by frequent changes of regulations and the specificities of the particular regulation of the profession. Then follows the whole that explains the regulatory part of the independent activities. The third part relates to the specifics of the business and business books of craftsmen. The fourth part includes business analysis of selected trades and comparative analysis of the operations of a group of craftsmen from the area of the city of split. In conclusion they are presented the main results and findings, which are there based on the derivative of the findings.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:845043
Study programmeTitle: Small Enterprise Management
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-10-12 07:54:48