Original scientific paper
https://doi.org/10.25234/pv/22014
DISGUISING DEPENDENT WORK WITH CRAFT ACTIVITIES (SUBJECT TO LUMP-SUM TAXATION) ; FINANCIAL AND LABOUR LAW IMPLICATIONS
Valentino Kuzelj
orcid.org/0000-0003-3028-8562
; Faculty of Law, University of Zagreb, Trg Republike Hrvatske 3, 10000 Zagreb, Republic of Croatia
Zrinka Erent-Sunko
orcid.org/0000-0002-7801-5881
; Faculty of Law, University of Zagreb, Trg Republike Hrvatske 3, 10000 Zagreb, Republic of Croatia
Tajana Petrović
orcid.org/0000-0001-7069-8748
; Tax Administration, Ministry of Finance, Koprivnica; Associate lecturer at the Department of Economics, University North, Croatia
Abstract
After a brief overview of development of the protective role of labour legislation (and the need to protect the content of the work relationship instead of formal category of workers), the authors analyse legal regulation of craft activities and the possibility of paying income tax in a lump-sum. Furthermore, the paper examines positive legal regulation of determining the disguised employment (dependent work) with craft activities subject to lump-sum taxation and, consequently, the collection of income tax and related contributions for compulsory insurance based on (disguised) employment. Finally, the need for legal changes is emphasized, implementing a complementary approach (from the standpoint of financial and labour law), to protect both the fiscal interests of the state and the rights of the disguised worker.
Keywords
craft activities subject to lump-sum taxation; dependent work; income taxation; tax equity
Hrčak ID:
281060
URI
Publication date:
1.8.2022.
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