The tax aspect in earnings of sole proprietors

Obrtnici predstavljaju jedan od bitnih faktora razvoja hrvatskog gospodarstva, a obavljanje djelatnosti obrta u RH regulirano je Zakonom o obrtu. Za razliku od pokretanja poduzeća zakonski zahtjevi za pokretanje obrta su nešto jednostavniji pa je i to jedan od motivatora malim poduzetnicima da uđu u svijet poduzetništva otvaranjem obrta. Obrtnici, iako su mali poduzetnici, nosioci su velikog dijela nacionalne ekonomije svojom proizvodnjom dobara i pružanjem usluga kao i zapošljavanjem drugih osoba na tržištu rada. Obzirom na manju razinu birokratizacije u samom poslovanju daleko su prilagodljiviji i spremniji da brzo reagiraju prilikom suočavanja sa brojnim izazovima modernog tržišta. Vjerodostojnost ove tvrdnje očituje se i u aktualnoj krizi izazvanoj COVID-19 virusom gdje je blokada poslovanja izazvala velike tržišne poremećaje kako u nabavi proizvoda od dalekih dobavljača tako i onemogućavanjem rada u velikim sustavima, pa su mali obrtnici krenuli prilagođavati svoje poslovanje kako bi osigurali potrebne robe i usluge na lokalnom tržištu. Prilagodba poslovanja sastojala se od promjene proizvodnog asortimana pa do usluge distribucije koju su maštovito i spretno prilagodili novonastaloj situaciji. Obzirom na navedeno, razvidno je da obrtnici kao gospodarski element u nacionalnoj ekonomiji predstavljaju važan faktor te im je kao takvima potrebno izaći u susret, pa smatram da im je nužno s razine nacionalne regulative smanjiti pritisak i olakšati im poslovanje.Sole proprietors represent one of the major factors in Croatia's economy development and the performance of proprietorship activities in the Republic of Croatia is regulated by the Sole Proprietorship Act. Unlike starting a company, the legal requirements for starting a sole proprietorship are somewhat simple, which makes this one of the entrepreneurs' key motivators to dive into the world of entrepreneurship by opening a sole proprietorship. Although they are small entrepreneurs, proprietors are the bearers of a large part of the national economy due to their production of goods and services, as well as providing employment opportunities for other persons in the labor market. Given the lower level of bureaucratization in business, they are far more adaptable and ready to respond quickly when faced with the numerous challenges of the modern market. The credibility of this statement is reflected in the current COVID-19 crisis during which the cease of business has caused major market disruptions, such as the inability to get products shipped from distant suppliers as well as the termination of working positions in large scale systems, which has led entrepreneurs towards adapting their businesses in order to provide the necessary goods and services in their local market. The business adjustment consisted of changing product ranges and distribution services, which they have imaginatively and skillfully adapted to the newly developed situation. Given the aforementioned, it is clear that sole proprietors are an important factor in the national economy and as such should be met with approval. Therefore, I believe it is necessary to reduce pressure of national regulations and make it easier for them to do business