prikaz prve stranice dokumenta Oporezivanje poljoprivrednika
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master's thesis
Oporezivanje poljoprivrednika
2019. urn:nbn:hr:145:995550
Milković, Maja
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Milković, M. (2019). Oporezivanje poljoprivrednika (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:995550

Milković, Maja. "Oporezivanje poljoprivrednika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:995550

Milković, Maja. "Oporezivanje poljoprivrednika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:995550

Milković, M. (2019). 'Oporezivanje poljoprivrednika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 19 September 2020, https://urn.nsk.hr/urn:nbn:hr:145:995550

Milković M. Oporezivanje poljoprivrednika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2019 [cited 2020 September 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:995550

M. Milković, "Oporezivanje poljoprivrednika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:995550

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Metadata
TitleOporezivanje poljoprivrednika
Title (english)Farmer’s taxation
AuthorMaja Milković
MentorDomagoj Karačić (mentor)
Committee memberDomagoj Karačić (predsjednik povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
Committee memberDražen Ćućić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-11, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Poljoprivreda predstavlja stratešku djelatnost gotovo svake zemlje zbog čega je ova djelatnost potpomognuta raznim poticajima i poreznim olakšicama. Porezni propisi koji se odnose na djelatnost poljoprivrede uvelike ovise o ekonomskoj veličini samoga poljoprivrednika tj. poljoprivrednog poduzeća koje se bavi poljoprivrednom djelatnošću. U Hrvatskoj se poljoprivredna gospodarstva mogu organizirati na više načina. Mogu se organizirati kao trgovačka društva, obrti ili zadruge no najčešći oblik organiziranja je obiteljsko poljoprivredno gospodarstvo (OPG). Veliki dio OPG-a su mala gospodarstva koja, potaknuta potporama iz EU, se sve više okreću ekološkoj poljoprivredi kako bi pronašli svoje mjesto na tržištu. Porezni propisi ne odnose se na sve poljoprivrednike jednako što najčešće ovisi o prihodima poljoprivrednika te volji samog poljoprivrednika da uđe u sustav pojedinog poreza. Kada se govori o volji poljoprivrednika o ulasku u određeni sustav oporezivanja, poljoprivrednik može odlučiti hoće li plaćati porez na dohodak ili će umjesto njega plaćati porez na dobit, također može odlučiti hoće li ući u sustav PDV-a ili ne. Osim dobrovoljnog ulaska u pojedini sustav oporezivanja poljoprivrednik ulazi u određeni sustav oporezivanja i po sili zakona ukoliko se za to ostvare uvjeti. Posljednjih godina došlo je do brojnih promjena u oporezivanju poljoprivrednika čime je smanjeno porezno opterećenje koje se odnosi na poljoprivrednike, a sve sa ciljem podizanja konkurentnosti hrvatske poljoprivrede i hrvatskih poljoprivrednih proizvoda.
Abstract (english)
Agriculture is a strategic activity of almost every country, which is why it’s supported by various subsidies and tax breaks. The tax regulations pertaining to the agricultural activity largely depend on the economic size of the farmer himself, ie the agricultural enterprise engaged in agricultural activity. In Croatia, farms can be organized in many ways. They can be organized as companies, crafts or cooperatives, but the most common form of organization is the family farm. A large part of the farms are small-scale economies that, driven by EU aid, are increasingly turning to organic farming to find their place in the market. Tax regulations do not apply to all farmers in the same way, which usually depends on the income of the farmer and the will of the farmer himself to enter the system of individual taxes. When it comes to the farmer's will to enter into a particular taxation system, the farmer can decide whether to pay income tax or pay profit tax instead, he can also decide whether to enter the VAT system or not. In addition to voluntary entry into a particular taxation system, a farmer enters a particular taxation system also by law if the conditions are met. In recent years, there have been numerous changes in the taxation of farmers, thereby reducing the tax burden on farmers, all with the aim of improving the competitiveness of Croatian agriculture and Croatian agricultural products.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:995550
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-09-12 16:47:34