Porezni tretman poljoprivrede i šumarstva u Republici Hrvatskoj

master's thesis

• Title (english): Tax treatment of agriculture and forestry in Croatia
• Author: Božica Šafran
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Martina Dragija (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Pojam djelatnosti poljoprivrede i šumarstva obuhvaća korištenje prirodnih bogatstva zemlje te prodaju i razmjenu proizvoda dobivenih od tih djelatnosti u neprerađenom stanju. U ovom radu će se prikazati druga strana te djelatnosti, odnosno koje su obveze poreznih obveznika koji se bave djelatnostima poljoprivrede i šumarstva.
Ulaskom Hrvatske u Europsku Uniju donesene su promjene u financiranju potpora i izravnim plaćanjima, uvedena je mogućnost korištenja sredstava iz fondova za poljoprivredu i ruralni razvoj, ukinuta su carinska ograničenja te je Hrvatska zadržala ograničenje u kupovini poljoprivrednog zemljišta. Zakonodavstvo Republike Hrvatske usklađeno je sa zakonodavstvom Europske unije, a ciljevi i mjere poljoprivredne politike su uređene novim Zakonom o poljoprivredi iz 2015. godine. Također, postali smo i dijelom Zajedničke poljoprivredne politike za čije su upravljanje odgovorne države članice, a kojom se regulira proizvodnja, prodaja i plasiranje poljoprivrednih proizvoda u Europskoj uniji.
Rad donosi pregled svih obaveza poreznih obveznika u okviru djelatnosti poljoprivrede i šumarstva koji obuhvaćaju: porez na dohodak i prirez porezu na dohodak, zatim koji su uvjeti potrebni da bi se porez na dohodak mogao paušalno oporezivati, porez na dobit, porez na dodanu vrijednost te obvezni doprinosi osiguranika u djelatnostima poljoprivrede i šumarstva.

Abstract (english)

The concept of agriculture and forestry covers the exploitation of natural resources and land sale and exchange of products derived from these activities in an unprocessed state. This paper will show the other side of that activity, what are the obligations of taxpayers who are in business of agriculture or forestry. Croatian joining the European Union adopted the changes in funding grants and direct payments, introduced the possibility of using funding for agriculture and rural development, abolished the customs restrictions and Croatia kept the limit in the purchase of agricultural land. Croatian legislation is harmonized with the EU legislation and the objectives and measures of agricultural policy are regulated by the new Law on Agriculture of 2015. Also, we have become part of the Common Agricultural Policy for whose management is responsibility of Member States, and regulating the production, sale and marketing of agricultural products in the European Community. This paper gives an overview of all the obligations of taxpayers within the agricultural and forestry activities that include: personal income tax and surtax on income tax, what are the conditions required to income tax could lump-sum tax, income tax, value added tax and the mandatory contributes to the insured in agriculture and forestry.

• Keywords: poljoprivreda; šumarstvo; porezi; dohodak; doprinosi
• Language: croatian
• URN:NBN: urn:nbn:hr:148:067760
• 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: 2016-10-25 15:55:11