Analysys of changes in the method of taxation of craftsmen

Obrtništvo je bitan dio gospodarstva, s obzirom na jednostavnije poslovanje imaju mogućnost brze prilagodbe na različite promjene na tržištu. U ovom radu objašnjava se postupak otvaranja obrta, načini poslovanja, zakonske obveze i načini zatvaranja obrta. Rad prikazuje metode oporezivanja obrtnika te analizu promjene metode s poreza na dohodak na porez na dobit i obrnuto. Definirano je pod kojim uvjetima obrtnik može biti u jednom ili drugom sustavu, koje poslovne knjige je potrebno voditi te sam način vođenja istih. Obrtnici obveznici poreza na dohodak koriste jednostavno računovodstvo i načelo blagajne, dok obrtnici poreza na dobit koriste dvojno knjigovodstvo i načelo nastanka događaja. Vođenje knjiga i obračun porezne obveze prikazano je na primjeru za obje metode oporezivanja. Također objašnjen je prelazak iz jedne metode oporezivanja u drugu, koje uvjete obrtnik treba zadovoljavati, te koraci koje je potrebno napraviti kako bi mogli preći s jednostavnog knjigovodstva na dvojnog knjigovodstvo i obrnuto.Craftsmanship is an important part of the economy, given the simpler business, they have the ability to quickly adapt to various changes in the market. This paper explains the procedure for opening a craft, business methods, legal obligations and ways to close it. It explains the methods of taxation of craftsmen and the analysis of the change of method from income tax to profit tax and vice versa. It defines under what conditions a craftsmen can be in one or another system, which business books need to be kept and the method of keeping them. Craftsmen liable for income tax use simple accounting and the cash register principle, while craftsmen for profit tax use double-entry bookkeeping and the accrual principle. Bookkeeping and calculation of tax liability is shown on an example for both methods of taxation. The transition from one method of taxation to another is also explained, which conditions the craftsman must meet, and the steps that need to be taken in order to be able to switch from simple bookkeeping to double bookkeeping and vice versa