Accounting of craftsmen in the Republic of Croatia and Federation of Bosnia and Herzegovina

Obrt je trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičke osobe sa svrhom ostvarivanja dohotka ili dobiti. Obrtništvo predstavlja važnu ulogu u razvoju gospodarstva Hrvatske te Bosne i Hercegovine. Uređeno je nekolicinom zakona, pravilnika te uredbi kojim se obrtnicima nameću vrste i način vođenja poslovnih knjiga, porezna obveza, način izvještavanja, poštivanje rokova i dr. Osnivanjem obrta, obrtnik postaje obveznik poreza na dohodak sve dok ne ispuni uvjet prelaska u sustav poreza na dobit. Obrtnik može odabrati i paušalno oporezivanje ukoliko nije u sustavu poreza na dodanu vrijednost. Poreznim sustavom propisana je obveza vođenja poslovnih knjiga na temelju kojih se utvrđuje dohodak ili dobit obrtnika. Cilj ovog rada je prikazati specifičnosti poslovanja obrtnika u Republici Hrvatskoj i Federaciji Bosni i Hercegovini te njihove sličnosti i razlike.Craft is the permanent performance of permitted economic activities by physical entities for the purpose of generating income or profit. Crafts play an important role in the development of the economy of Croatia and Bosnia and Herzegovina. It is regulated by several laws,ordinances and regulations which impose to craftmens types and manner of keeping business books, tax liability, manner of reporting, compliance with deadlines, etc. By establishing a craft, a craftsman becomes a taxpayer of income tax until he meets the condition of transition to the corporate tax system. Thecraftmen can also choose a flat-rate warning if he is not in the value added tax system. The tax system prescribes the obligation to keep business books which are used to determine craftmen's income or profit. The aim of this thesis is to present he specifics of the business of craftsmen in the Republic of Croatia and the Federation of Bosnia and Herzegovina and their similarities and differences