undergraduate thesis
TAXES IN AGRICULTURE

Milica Petković (2016)
Josip Juraj Strossmayer University of Osijek
Faculty of agriculture
DEPARTMENT FOR AGROECONOMICS
Metadata
TitlePOREZI U POLJOPRIVREDI
AuthorMilica Petković
Mentor(s)Ljubica Ranogajec (thesis advisor)
Abstract
Porezi su najvažniji instrument prikupljanja prihoda u svim državama. Poljoprivrednici koji obavljaju djelatnost poljoprivrede i šumarstva mogu biti obveznici sljedećih poreza: porez na dohodak, prirez porezu na dohodak, porez na dobit, porez na dodanu vrijednost (PDV), porez po odbitku, ostali porezi te obvezni doprinosi. Država ubire dovoljno prihoda od poreza u poljoprivredi, ali ne ulaže dovoljno sredstava u poljoprivredu u pravom smjeru tj. njeno poboljšanje i razvoj. Uvođenjem različite visine poreza u deficitarne proizvodnje utjecalo bi se na povećanje bioraznolikosti i interesa proizvođača za bavljenje poljoprivrednom proizvodnjom. To bi značilo da manje zastupljene proizvodnje bile manje porezno opterećene i obratno. Bilo bi poticajno mladima koji se žele baviti poljoprivredom dati određene porezne olakšice čime bi država zainteresirala veći broj ljudi za ostanak na selu i bavljenje poljoprivrednom proizvodnjom te bolje planiranje državnog proračuna.
Keywordstax income VAT agricultural production
Parallel title (English)TAXES IN AGRICULTURE
Committee MembersIgor Kralik (committee chairperson)
Jadranka Deže (committee member)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of agriculture
Lower level organizational unitsDEPARTMENT FOR AGROECONOMICS
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineBIOTECHNICAL SCIENCES
Agronomy
Economics
Study programme typeuniversity
Study levelundergraduate
Study programmeAgroeconomics
Academic title abbreviationuniv. bacc. ing. agr.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-13
Parallel abstract (English)
Taxes are most important tools to collect income in every country. Agriculturists, who are involved in agriculture and forestry can become payer of next taxes: income tax, local income tax, profit tax, value added tax, withholding tax, other taxes and mandatory contribution. State reseives enough income from taxes out of agriculture, but does not give income back in right direction that is agricultural improvement and development. By introducing different tax rates in the shortage of production affected would be to increase biodiversity and the interests of producers of agricultural production. This would mean that less represented production were less taxed and vice versa. It would be encouraging to young people who want to be farmers to give certain tax benefits which would state intrigued more people to stay in the countryside and agricultural production and also better planning of the state budget.
Parallel keywords (Croatian)porez dohodak PDV poljoprivredna proizvodnja
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Notezavršni rad
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:151:434101
CommitterJosipa Vrbanić