Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava

master's thesis

• Title (english): Accounting and tax treatment of family farms
• Author: David Krešan
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poljoprivreda kao najstarija ljudska djelatnost polako izumire u svijetu, pa tako i u Republici Hrvatskoj. Obiteljska poljoprivredna gospodarstva se nalaze pred velikim iskušenjem prilagođavanja svog poslovanja. Potreba za prilagodbom, visoki porezi te mala produktivnost dovodi do smanjenja broja OPG-ova. Kako bi se problemi sagledali iz šire perspektive u obzir su se uzeli porezni i računovodstveni tretmani te se na taj način pobliže objasnio sustav oporezivanja, vođenja poslovnih knjiga te naposljetku sastavljanja izvještaja. Vođenje poslovnih knjiga, sastavljanje izvještaja i određivanje porezne osnovice ovisi u kojem se poreznom sustavu OPG nalazi.

Abstract (english)

Agriculture as the oldest human activity is slowly dying out in the world, including in the Republic of Croatia. Family farms are facing a great tempation to adapt their business. The need for adjustment, high taxes and low productivity leads to a decrease in OPG's. In order to look at the problems from a broader perspective, tax and accounting treatments were taken into account, thereby explaining the system of taxation, keeping accounts and finally drawing up reports. Kepping accounts, compiling reports and determining the tax base depends on which tax system OPG is located.

• Keywords: poljoprivreda; obiteljska poljoprivredna gospodarstva; porezni sustavi; poljoprivredno računovodstvo; MRS41
• Keywords (english): agriculture; family farms; tax systems; agricultural accounting; IAS 41
• Language: croatian
• URN:NBN: urn:nbn:hr:148:989976
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-30 08:28:35