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master's thesis
Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:596301
Ćosić, Draženka
University of Zagreb
Faculty of Economics and Business

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Ćosić, D. (2016). Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:596301

Ćosić, Draženka. "Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:596301

Ćosić, Draženka. "Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:596301

Ćosić, D. (2016). 'Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:596301

Ćosić D. Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:596301

D. Ćosić, "Računovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:596301

Metadata
TitleRačunovodstveni i porezni tretman obiteljskih poljoprivrednih gospodarstava
Title (english)Accounting and tax treatment of family farms
AuthorDraženka Ćosić
MentorMartina Dragija (mentor)
Committee memberIvana Dražić Lutilsky (predsjednik povjerenstva)
Committee memberNikolina Dečman (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2016-06-10, 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
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:596301
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-11-30 15:00:49