20.500.12556/DKUM-65666 Javnofinančni vidiki intenzivnih nasadov jagodičja in primerjava z Republiko Hrvaško Public-financial aspects of intensive berry orchards in Slovenia and comparison to Croatia V magistrski nalogi proučujemo in analiziramo davčno ureditev dohodkov kmetov iz osnovne kmetijske in gozdarske dejavnosti. V okviru raziskovanega področja sem posebno pozornost namenila tudi obdavčitvi dohodkov iz intenzivnih nasadov jagodičja. V letu 2017 je v veljavo stopilo veliko sprememb, ki obravnavajo navedeno področje. Sprememba Zakona o dohodnini in Zakona o ugotavljanju katastrskega dohodka, kot osnovne pravne podlage je pustila svoj pečat. Kmetom je dana možnost izbire, na kakšen način želijo, da so njihovi prihodki obravnavani z vidika dohodnine. S spremembo zakonodaje, je ta možnost še povečana. Ukinjen je prag 7. 500,00 €, ki je bil določen za obvezno ugotavljanje davčne osnove na podlagi dejanskih prihodkov in odhodkov. Od letošnjega leta dalje, lahko kmetje prosto izbirajo ali želijo obdavčitev dohodkov na podlagi katastrskega dohodka ali na podlagi dejanskih prihodkov in dejanskih ali normiranih odhodkov. Davčna ureditev na Hrvaškem je sicer podobna slovenski, vendar s pomembnimi razlikami. Izpostavila bi predvsem posebne podpore, ki jih v obliki davčnih olajšav država namenja ogroženim področjem. Davčne olajšave se raztezajo od občutnega znižanja davčne osnove, do popolne oprostitve plačila davka na teh področjih. Ureditev davka na dodano vrednost pri kmetijah, je še eno področje, ki ga obravnavam v okviru magistrske naloge. Ker sta obe državi članici EU, je področje davka na dodano vrednost urejeno precej podobno. In my final work I am researching and analysing farmer´s personal income tax. Special emphasis is on taxation of income of intensive berry orchards. Many legislation changes were made in the year 2016 that influenced the research area from this year on. Basic legislation for personal income tax of farmers are Personal income tax act and Cadastral income act. Their change is very important as it is changing the way of determining cadastral income. Farmers have a choice in selecting which way they want their incomes to be taxed by. With the change of legislation, their chances are even better. The obligation to be taxed by actual income and actual expenses if one exceeds income of 7.500,00 € is banned. Since this year on, farmers can choose, without any obstacles, if they want to be taxed by cadastral income or actual incomes and actual or normalised expenses. Tax regime in Republic of Croatia is actually a little bit similar to the regime in Republic of Slovenia, but with significant differences. I would point to special supports, in the form of tax reliefs that country allows for deprived areas. Tax reliefs extend from reduction of the tax base to a complete tax exemption. The VAT area that refers to farmers is also covered. Since both countries are member states of the EU, VAT legislation is quite similar. kmetijska dejavnost davek katastrski dohodek dejanski prihodki in odhodki DDV agriculture cadastral income tax actual income and expenses VAT true true false [A. Ošina] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-05-13 10:55:56 2017-08-04 11:45:36 2022-07-09 03:09:56 2019-07-11 15:25:53 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5428779 URN:SI:UM:DK:DQ4H0Q3D MAG_Osina_Anja_2017.pdf MAG_Osina_Anja_2017.pdf 1 A1B82DDDF7C90682F304ED23D939139E 30fd72a0aa5540d2dace081fb3ef3b4265a503a04064f850ccf8019b6f784a82 1f836765-7c0e-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=111270 Pravna fakulteta 0 0 0