Organic carbon is one of the most important soil properties, whose content depends on the input of organic matter into the soil and its decomposition, as well as a number of factors that directly or indirectly affect these two processes. The aim of this study was to describe the vertical distribution of organic carbon in agricultural soils, to analyze the natural and anthropogenic factors that are conditioned, to show the directions and intensity of the changes of the organic carbon content with the depth of the soil, and to indicate the positive and negative effects of these changes on soil fertility. Organic carbon content in the soil decreases with depth. In heavy textured soils, as a rule, higher levels of organic carbon are found in relation to lighter soil, with the application of the same agrotechnical measures. Most researchers have found more organic carbon content in surface layers of soil with no tillage or conservation tillage compared to conventional ones. However, in conventional tillage, organic carbon is better distributed into deeper layers in which higher soil values are found compared to soils under reduced tillage systems. Increasing organic carbon in soil due to organic as well as combined organomineral fertilization has been proven in numerous studies, especially in surface horizons. The application of mineral fertilization itself mainly results in the reduction of organic carbon in the soil. The use of crop rotation increases the content of organic carbon in soil relative to soil under monocultures, although it depends on type of crops. The use of irrigation significantly impacts on the increase of organic carbon in soils in the more drier climatic regions, especially in surface horizons. Drainage decreases the content of organic carbon in the deeper horizons of the soil.