KOMPARATIVNI PRIKAZ SUSTAVA PAUŠALNOG OPOREZIVANJA DOHOTKA OBRTNIKA FEDERACIJE BIH I REPUBLIKE HRVATSKE/COMPARATIVE VIEW OF THE SYSTEM OF FLAT TAXATION INCOME OF TRADERS OF THE FEDERATION OF BIH AND THE REPUBLIC OF CROATIA

Abstract

 The paper analyzes the taxation self-employment who are in the system of flat-rate taxation of income from self-employment of the Federation BiH and the Republic of Croatia. Income taxation is not subject to the need to harmonize and coordinate with the acquis communautaire, and as such it is left to the independent regulation of home countries, provided that they do not violate the fundamental principles of free movement of goods, people, services and capital. The legal framework of taxation is one of the factors in making the decision to enter an entrepreneurial venture, and knowledge of the Income Tax Act and the Ordinance on flatrate taxation of self-employment and the Ordinance on the application of the Income Tax Act to taxpayers performing independent trades and related activities an essential element of contribution to the development strategy of the company, through the choice of taxpayer income taxation model by applying the desired model, which will also ensure the payment of taxes while respecting the economic strength of the taxpayer. The paper provides an overview of individual systems of flat-rate taxation self-employment and a comparative overview of the system, with the advantages that it brings in relation to other forms of choice.