engleski

Small Business Tax Accounting in Croatia

Paper deals with basic features of small business tax accounting in Croatia from the point of view of kinds of the small business entities, accrual basis and cash basis accounting and different taxes: profit tax, personal income tax and value added tax. The importance of tax accounting is analysed regarding tax compliance costs from quantitative and qualitative aspects. The level of harmonization with international accounting standards is evaluated and future development directions are marked.

tax accounting, SMEs, small business, tax compliance costs

nije evidentirano