| Abstract | Porezni sustav je skup zakona, pravila i propisa kojima se uređuje način oporezivanja unutar države. Svaka država razvija svoj sustav oporezivanja, te ga prilagođava svojim ekonomskim ciljevima i potrebama. Pomoću prihoda ostvarenih oporezivanje država financira javne troškove, redistribuira dohodak i omogućuje poticanje raznih gospodarskih aktivnosti. Drugim riječima bez oporezivanja pojedinca država ne bi mogla funkcionirati niti napredovati. Svaka osoba je primorana plaćati porez, prema zakonski propisanoj stopi. Iako smo svjesni da je oporezivanje nužno i sastavni dio života, nameću se pitanja o visini stopa oporezivanja, te koliko opterećenja pojedinac može podnijeti. Na samom početku stručnog rada spomenut će se sama povijest poreza i kako su nastali, zatim će se definirat karakteristike poreza, te samim time ciljevi i vrste poreza. Početak stručnog rada je ključan za razumijevanje poreznog sustava. Posebna pozornost je posvećena porezu na dohodak, te će se unutar tog segmenta objasniti tko su sve porezni obveznici, što je predmet oporezivanja, te koje su sve mane i prednosti ovog načina oporezivanja. Ključni dio rada je fokusiran na paušalno oporezivanje dohotka u kojem se detaljno opisuje proces prijave u registar poreznih obveznika, PO-SD obrazac, obvezni doprinosi i prekršajne odredbe. Jedan segment rada je posvećen primjeru obiteljskog poljoprivrednog gospodarstva (OPG) koji koristi paušalno oporezivanje dohotka, s posebnim osvrtom na izračunavanje paušalnog poreza. Zatim će se predstaviti aplikacija „Paušalist“ koja uvelike olakšava proces paušalnog oporezivanja. Naposljetku, ovaj rad se zaključuje pregledom nedavnih izmjena u zakonu koji se odnosi na paušalno oporezivanje i njegov utjecaj na porezne obveznike. Cilj ovog stručnog rada pod nazivom paušalno oporezivanje u okviru sustava poreza na dohodak je informirati poreznog obveznika kako bi bio u mogućnosti odabrati najbolji način oporezivanja dohotka za svoju samostalnu djelatnost, te na taj način poslovati efikasnije u budućnosti. |
| Abstract (english) | A tax system is a set of laws, rules and regulations governing the manner of taxation within a country. Each country develops its own system and adapts to its economic goals and needs. With the help of income generated taxation, the state finances public expenses, redistributes income and enables the stimulation of various economic activities. In other words, without taxing the individual, the state could neither function nor prosper. Each person is compelled to pay taxes, according to the legally prescribed rate. Although we are aware that taxation is a necessary and integral part of life, questions arise about the level of taxation rates, and how much burden an individual can bear. At the very beginning of the professional paper, the history of taxes and how they were created will be mentioned, then the characteristics of taxes will be defined, and thus the goals and types of taxes. The beginning of professional work is crucial for understanding the tax system. Special attention is paid to income tax, and within this segment it will be explained who all taxpayers are, what is the subject of taxation, and what are all the disadvantages and advantages of this way of taxation. A key part of the paper is focused on flat-rate income taxation, which describes the process of registering in the register of taxpayers, PO-SD form, mandatory contributions, and penal provisions. One segment of the paper is dedicated to the example of a family farming – agriculture organization that uses flat-rate income taxation, with special reference to the calculation of flat-rate tax. Next, the application “Paušalist” will be presented, which greatly facilitates the process of flat-rate taxation. Finally, this paper concludes with an overview of recent changes in the law relating to flat-rate taxation and its impact on taxpayers. The aim of this professional paper entitled flat-rate taxation within the income tax system is to inform the taxpayer to be able to pick the best way of taxation of income for his independent activity, so that he can do business more efficiently in the future. |
