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master's thesis
Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj
Diplomski rad
2020. urn:nbn:hr:145:101660
Gudelj, Josipa
Josip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
Chair of Finance and Accounting

Cite this document

Gudelj, J. (2020). Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad (Master's thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:101660

Gudelj, Josipa. "Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:101660

Gudelj, Josipa. "Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2020. https://urn.nsk.hr/urn:nbn:hr:145:101660

Gudelj, J. (2020). 'Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, accessed 02 April 2023, https://urn.nsk.hr/urn:nbn:hr:145:101660

Gudelj J. Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek; 2020 [cited 2023 April 02] Available at: https://urn.nsk.hr/urn:nbn:hr:145:101660

J. Gudelj, "Sustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Osijek, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:145:101660

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Metadata
TitleSustav oporezivanja poljoprivredne djelatnosti u Republici Hrvatskoj : Diplomski rad
Title (english)AGRICULTURAL TAXATION SYSTEM IN THE REPUBLIC OF CROATIA : Graduate paper
AuthorJosipa Gudelj
MentorBranimir Marković (mentor)
Committee memberBranko Matić (predsjednik povjerenstva)
Committee memberDomagoj Karačić (član povjerenstva)
Committee memberBranimir Marković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2020-09-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U Republici Hrvatskoj važnost poljoprivredne djelatnosti proteže se kroz dugi niz godina zbog čega se ista i danas smatra izuzetno aktualnom i zanimljivom temom hrvatskog gospodarstva. S obzirom na to da predstavlja izuzetno važnu gospodarsku granu biva potpomognuta raznim poticajnim sredstvima i poreznim olakšicama od strane Republike Hrvatske i Europske Unije. Poljoprivredna gospodarstva u Republici Hrvatskoj organizirana su na više različitih oblika, a najčešći je obiteljsko poljoprivredno gospodarstvo (OPG). Budući da je u radu riječ o sustavu oporezivanja, može se reći kako hrvatska poljoprivredna gospodarstva sama odlučuju u koji će sustav poreza ući ovisno o njihovim prihodima. Poljoprivrednik može birati hoće li biti u sustavu poreza na dohodak ili poreza na dobit. Također postoje određeni porezni propisi kojima se poljoprivrednici moraju voditi ovisno o tome kojem sustavu oporezivanja pripadaju. Mnoge promjene dovele su hrvatsku poljoprivredu tu gdje je danas, no slijede li još ekstremnije ili pak sigurnije i kvalitetnije u pogledu podizanja konkurentnosti hrvatske poljoprivrede.
Abstract (english)
In the Republic of Croatia, the importance of agricultural activity extends over many years, which is why it is still considered an extremely current and interesting topic of the Croatian economy. As it is an extremely important economic branch, it is supported by various incentives and tax reliefs by the Republic of Croatia and the European Union. Agricultural holdings in the Republic of Croatia are organized into several different forms, and the most common is a family farm. Considering that this paper is a system of taxation, it can be said that Croatian agricultural farms themselves decide which tax system they will enter depending on their income. The farmer can choose whether to be in the income tax or profit tax system. There are also certain tax regulations that farmers must follow depending on which tax system they belong to. Many changes have brought Croatian agriculture where it is today, but do they follow even more extreme or safer and better in terms of raising the competitiveness of Croatian agriculture.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:101660
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 conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-06-01 11:44:33