Specifipčnosti računovodstvene evidencije pri promjeni sustava oporezivanja obiteljsko poljoprivrednih gospodarstava

master's thesis

• Title (english): Specifits of accounting when changing the system of taxation of family farms
• Author: Nela Rusak
• Mentor: Nikolina Dečman (mentor)
• Committee member: Katarina Žager (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Poljoprivreda kao oblik proizvodnje temeljna je gospodarska grana gotovo svake zemlje. Kako je 97% poljoprivrednih djelatnosti osnovano kao obiteljsko poljoprivredno gospodarstvo ono predstavlja osnovni oblik proizvodnog organiziranja u poljoprivredi. Obiteljsko poljoprivredno gospodarstvo jest samostalna gospodarska i socijalna jedinica koju čine punoljetni članovi zajedničkoga kućanstva, a temelji se na vlasništvu ili uporabi proizvodnih resursa u obavljanju poljoprivredne djelatnosti. U pravilu, obiteljsko poljoprivredna gospodarstva su obveznici poreza na dohodak, međutim krajem kalendarske godine dužni su provjeriti ispunjavaju li uvjet za zakonsku obvezu, odnosno isplativost dobrovoljnog prijelaza s oporezivanja dohotka na oporezivanje dobiti. Stoga, kriteriji promjene metode oporezivanja, učinci na poreznog obveznika te porezni i računovodstveni status detaljnije su razrađeni u ovom diplomskom radu. Relativno mali broj fizičkih osoba opredijelilo se za plaćanje poreza na dobit iako u pravnom statusu promjena načina oporezivanja ne znači da je obiteljsko poljoprivredno gospodarstvo postalo trgovačko društvo. Promijenjen je samo porezni status, što zahtijeva drukčiju tehniku evidentiranja poslovnih događaja, prelazak s jednostavnog na dvojno knjigovodstvo te manje porezno opterećenje poreznog obveznika. Ukazivanjem na proceduru pri promjeni sustava oporezivanja, u ovom radu se preispituje opravdanost i svrsishodnost takvog rješenja koje je ugrađeno u hrvatski porezni sustav.

Abstract (english)

Agriculture as a part of production is the fundamental branch of industry in almost every country. Since 97% of all agricultural industries are established as family farms, it represents the primary form of production organization in agriculture. A family farm is an independent economic and social entity on which the farmer and members of his family do a substantial part of the work. Normally, family farms are contributors to the personal income tax, however, with the end of the calendar year, they are obligate to check if they fulfill the conditions of the legal obligation, i.e. to check the cost-effectiveness of the voluntary transition from personal income taxation to corporate income taxation. In this thesis, the criteria of change of the taxation method, accounting and tax impacts on the tax-payer are more detailed explained. Only a relatively small number of personal income obligators has decided for the corporate income tax, although in the legal status the change of the taxation method does not mean that the family farm has become a corporation. Only has changed the tax status which requires a different approach of recording business transactions, the transfer from simple to double entry bookkeeping and the tax burden reduction of tax-payers. Thesis reexamines the justifiability and expediency of such solution, which is implemented in the Croatian taxation system.

• Keywords: obiteljsko poljoprivredno gospodarstvo; dohodak; dobit; promjena sustava oporezivanja
• Keywords (english): family farms; personal income; corporate income; change of the taxation system
• Language: croatian
• URN:NBN: urn:nbn:hr:148:539070
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-11-04 15:34:11