Glossary entry

Croatian term or phrase:

obrt uz paušalno oporezivanje

English translation:

sole proprietorship subject to lump sum taxation

Added to glossary by Andreja Ciković
Nov 15, 2018 14:15
5 yrs ago
53 viewers *
Croatian term

obrt uz paušalno oporezivanje

Croatian to English Bus/Financial Law: Taxation & Customs paušalni obrt
Razmišljala sam o "flat tax sole proprietorship", postoji li neki drugi uvriježeni termin?

Sole proprietorship with flat tax
Flat taxed sole proprietorship

Hvala na idejama!
Change log

Nov 15, 2018 14:26: Henry Dotterer changed "Language pair" from "English to Croatian" to "Croatian to English" , "Term Context" from "Razmišljala sam o \"flat tax sole proprietorship\", postoji li neki drugi uvriježeni termin? Sole proprietorship with flat tax Flat taxed sole proprietorship Hvala na idejama!" to "Razmišljala sam o \\\"flat tax sole proprietorship\\\", postoji li neki drugi uvriježeni termin? Sole proprietorship with flat tax Flat taxed sole proprietorship Hvala na idejama!"

Discussion

Daryo Nov 15, 2018:
I don't have time to go into details of Croatian laws concernig "obrtnici", but it sounds like what would be a "sole trader" in UK - a "one person business".

Also, "paušalno oporezivanje" would usually mean "a fixed [total] amount" of tax to pay, not to pay tax at a fixed / flat rate [a fixed % of sales, or of profits or of .. ] - you have to carreful of this "detail" also, i.e. check what is exactly fixed "paušalno" - the rate of taxation or the total annual amount of tax to pay.

Proposed translations

104 days
Selected

sole proprietorship subject to lump sum taxation

Obrt is definitely "sole proprietorship".

"Lump sum" is more precise than "flat rate" in this instance. A flat rate tax could mean a certain tax percentage regardless of income (e.g., a 20% tax rate across the board). A lump sum tax is a lump sum paid according to certain brackets. So for instance, if your income is in the range 0 - 60 000 HRK, you pay a lump sum of say 6000 HRK regardless if your total income is 0 HRK or 60 000 HRK. Then the next bracket could be 60 001 HRK - 120 000 HRK, and the lump sum for that bracket could be 12 000 HRK.
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4 KudoZ points awarded for this answer. Comment: "Hvala!"
-1
28 mins

craftsman subject to flat-rate taxation / flat-rate taxation of craftsman

sve ovisi o širem kontekstu

Vidite
Oporezivanje obrtnika u Hrvatskoj
Taxation of craftsmen in Croatia
https://repository.efri.uniri.hr/islandora/object/efri:143
Peer comment(s):

disagree Daryo : "craftsman" has conotations that could hardly apply to the vast majority of "obrtnici", whatever "Croatian English" has to say about it.
4 hrs
Greetings!
disagree gavrilo : totally agree with daryo
8 hrs
Pozdrav!
agree Natasa Stankovic
5 days
Hvala na agree-u! Pozdrav!
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