Naslov
Legal and tax aspects of hospitality SME in Croatia

Autori
Milohnić, Ines

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
28th International Conference on Organizational Science Development New technologies, new challenges March 25th – 27th, 2009, Portorož, Slovenia / Rajkovič, V. - Kranj : Kranj : Moderna Organizacija Univerze v Mariboru – Fakultete za organizacijske vede, Kranj, 2009., 2009, 1024-1031

ISBN
978-961232-230-4

Skup
28th International Conference New Technologies, New Challenges

Mjesto i datum
Portorož, Slovenija, 25.03.2009. - 27.03.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
small and medium hospitality companies; Trade Company; crafts; tax; Croatia

Sažetak
Entrepreneurship development demands freedom. Therefore, entrepreneurship needs to be free entrepreneurship in free market economy. It understands the right of founding companies, freedom of business subjects’ choice, freedom to choose legal framework and tax system, free business contracts, free choice of organization shape and ensured system of obtaining assets and investment freedom. The role of entrepreneurship in hospitality has been put aside until Croatian independence. Private initiative could only be recognized in cottage industry and crafts. Choice of legal form of enterprise is one of the most important questions for entrepreneurs when they start their business. Legal form will depend on many factors: field of work, number of employees, finances, tax system and other circumstances. This paper analyses legal and tax aspects of business in small and medium hospitality companies in Croatia. Basis of the research are registered trade companies as well as craftsman in hospitality. Paper elaborates the structure of hospitality objects according to their types and the structure of trade companies according to their organisational forms. The research has shown that the vast majority of the hospitality trade companies lead their business in the form of a limited company. Greatest number of hospitality objects, trade companies and the craftsmen fall into the group "bars". According to the tax system, craftsmen run their business according to Income tax law (Zakon o porezu na dohodak), and trade companies exclusively according to Profit tax (Zakon o porezu na dobit).

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA