paušalno oporezivanje

1. (of an entrepreneur) flat-rate taxation; lump-sum taxation
   U prijavi za APR štiklirala sam paušalno oporezivanje. — On the APR application I ticked flat-rate taxation.
   Mnogi programeri biraju paušalno oporezivanje jer je jednostavnije. — Many programmers choose flat-rate taxation because it's simpler.

An entrepreneur on this regime is colloquially called a "paušalac", and the regime itself "paušal".