Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava

master's thesis

• Title (english): Accounting and tax treatment of family farms
• Author: Draženka Ćosić
• Mentor: Martina Dragija (mentor)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-06-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U Hrvatskoj se premala pozornost posvećuje poljoprivredi, a to ujedno dovodi i do premale pozornosti usmjerene obiteljskim poljoprivrednim gospodarstvima (u nastavku rada koristiti će se skraćenica OPG). Broj OPG-ova se smanjuje iz različitih razloga, zbog velikih nameta i male produktivnosti sve manji broj ljudi se odlučuje da poljoprivreda bude izvor njihovih prihoda. Brojne promjene dogodile su se ulaskom Hrvatske u Europsku Uniju, međutim te promjene više pogoduju velikim poljoprivrednicima. Mali OPG-ovi ukoliko žele opstati moraju raditi brojne prilagodbe. Sa poreznog stajališta OPG može biti oporezivan na različite načine. Kao i u drugim granama porezni i računovodstveni tretman obiteljskih poljoprivrednih gospodarstva je usko povezan. Ovisno o tome u kojem se poreznom sustavu OPG nalazi određuje se koje poslovne knjige mora voditi i koje izvještaje mora predavati.

Abstract (english)

Agriculture in Croatia is neglected which leads to lack of attention towards family farms. The number of family farms is decreasing for various reasons. Because of big taxes and low productivity, a number of people that are choosing agriculture as the source of their income is decreasing. There have been many changes after Croatia joined to the European Union, but the changes are better suited for large farmers than for the small. If they want to survive small family farms must do numerous adjustments. From thetax point of view, family farms can be taxed in different ways. As well as inother branches, tax and accounting treatment of family farms is closely linked. Depending on which tax system family farm is on, the way of how to lead business books and what reports they must deliveries determined.

• Keywords: poljoprivreda; porezi; računovodstvo; MRS 41; Europska Unija
• Keywords (english): agriculture; tax; accounting; IAS 41; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:596301
• 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: 2016-11-30 15:00:49