Naslov
Analysis of Small Business Entities According to Tax Treatment in Croatia

Autori
Kurnoga Živadinović, Nataša ; Sokol, Nika ; Kukuruzović, Ivana

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

Izvornik
Development, Energy, Environment, Economics / Mladenov, Valeri ; Psarris, Kleanthis ; Mastorakis, Nikos ; Caballero, Amauri ; Vachtsevanos, George - : WSEAS Press, 2010, 268-271

ISBN
978-960-474-253-0

Skup
International Conference on Development, Energy, Environment, Economics (DEEE '10)

Mjesto i datum
Puerto de la Cruz, Španjolska, 30.11.2010. - 02.12.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Corporate income tax; personal income tax; small business entities; tax payer; tax form

Sažetak
In Croatia, small business entities are legally allowed to choose whether they want to be subject to personal income tax or corporate income tax. In this paper we define the difference between small business entities in the income tax system and in the corporate tax system. Furthermore, we determine when it is justified for a small business entity to go from one form of taxation to another. The mere change of the tax form triggers a series of changes that may be favorable, unfavorable or neutral for a small business. According to the data it can be concluded that the number of small businesses that decided to move towards the corporate income tax in each year increases.

Izvorni jezik
Engleski

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