Računovodstvo obiteljskih poljoprivrednih gospodarstava

master's thesis

• Title (english): Accounting of family farms
• Author: Mario Volgemut
• Mentor: Katarina Žager (mentor)
• Committee member: Nikolina Dečman (predsjednik povjerenstva)
• Committee member: Ana Rep (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-04-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Obiteljska poljoprivredna gospodarstva suočena su sa značajnim izazovom želja za promjenom poslovanja. Sa snažnom željom da uspiju u svojem naumu obiteljska poljoprivredna gospodarstva ponekad ulažu svu svoju cijelu zaradu kako bi sebi olakšali poslovanje. Poljoprivredna gospodarstva su najznačajniji i najzastupljeniji organizacijski oblik poljoprivrede u Republici Hrvatskoj, te su strateški ključna za agrarno gospodarstvo zemlje. Poljoprivrednici su u stalnim izazovima glede prilagodbe novom sustavu, novih nameta, visokih poreza i brojne papirologije što u konačnici dovodi do smanjena broja obiteljskih poljoprivrednih gospodarstava u Republici Hrvatskoj. U samom radu biti će objašnjen postupak osnivanja poljoprivrednih gospodarstava, broj otvorenih gospodarstava i prednosti i nedostaci obiteljskih poljoprivrednih gospodarstava. Nadalje, istražiti će se s računovodstvenog i poreznog aspekta i zakonske i porezne obveze koje poljoprivredno gospodarstvo mora pridržavati se.

Abstract (english)

Family farms are facing significant challenges with their desire to change their business. With a strong desire to succeed in their plan, family farms sometimes invest their entire earnings to make their business easier. Family farms are the most important and most represented organizational form of agriculture in the Republic of Croatia. They are also a strategic key for the country's agrarian economy. Farmers are facing constant challenges in terms of adapting to the new system, new levies, high taxes and a lot of paperwork, which ultimately leads to a decrease in family farms in the Republic of Croatia. This thesis will explain the procedure for establishing family farms, their current number and their advantages and disadvantages. Furthermore, all legal and tax obligations that the family farms must comply with will be investigated from the accounting and tax aspect.

• Keywords: poljoprivreda; potpore u poljoprivredi; izazovi za poljoprivrednike; porezni sustavi; računovodstvo poljoprivrede
• Keywords (english): agriculture; agricultural aid; challenges for farmers; tax systems; agricultural accounting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:272862
• 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: Open access
• Created on: 2023-04-18 07:42:59