Specifičnosti računovodstva obiteljskih poljoprivrednih gospodarstava u Republici Hrvatskoj i Austriji

master's thesis

• Title (english): Specific aspects of family farms accounting in the Republic of Croatia and Austria
• Author: Luka Kuraja
• Mentor: Nikolina Dečman (mentor); MBZ: 299256
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Katarina Žager (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obiteljska poljoprivredna gospodarstva nosioci su poljoprivredne djelatnosti u Hrvatskoj, ali i ostatku Europske unije. Zakonodavac je u Republici Hrvatskoj prepoznao značaj obiteljskih poljoprivrednih gospodarstava, te je 2018. godine donesen Zakon o obiteljskim poljoprivrednim gospodarstvima. Upravo se kroz taj zakon nastoji osigurati efikasno poslovanje obiteljskih poljoprivrednih gospodarstava. Svaki oblik gospodarskog organiziranja podliježe poreznim obvezama prema državi, a samim time i određenim računovodstvenim zakonima. Kod obiteljskih poljoprivrednih gospodarstava ističu se njihove posebnosti vezane uz računovodstveni i porezni tretman. Republika Hrvatska i Republika Austrija upravo kroz prepoznavanje njihovog značaja, definirale su posebna zakonska rješenja. Također, primjetne su pozitivne promjene u olakšavanju poslovanja obiteljskih poljoprivrednih gospodarstava u Republici Hrvatskoj.

Abstract (english)

Family farms are holders of agriculture in Croatia and the rest of the European Union. The legislator has recognized the importance of family farms in the Republic of Croatia, and in 2018 the Family Farms Act was passed. This law is ensuring the efficient operation of family farms. Every form of economic organization is subject to tax obligations towards the state, and therefore certain accounting laws, especially for family farms their particularities related to accounting and tax treatment are emphasized. By recognizing their importance, the Republic of Croatia and the Republic of Austria have defined specific legal solutions. Also, there have been positive changes in facilitating business in the Republic of Croatia.

• Keywords: obiteljsko poljoprivredno gospodarstvo; računovodstvo; porez na dohodak; Hrvatska; Austrija
• Keywords (english): family farm; accounting; income tax; Croatia; Austria
• Language: croatian
• URN:NBN: urn:nbn:hr:148:096734
• 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: 2019-09-18 13:53:18