Izbira optimalnega načina obdavčitve kmečkega gospodinjstva

Lukner, Mitja

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Title:	Izbira optimalnega načina obdavčitve kmečkega gospodinjstva
Authors:	ID Lukner, Mitja (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	VS_Lukner_Mitja_2016.pdf (314,85 KB) MD5: 4B60D00577AB6CFDBA5601E9D004A2A0
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomski nalogi sem predstavil možnosti obdavčitve kmetijske dejavnosti, ki jih lahko kmečka gospodinjstva ob določenih pogojih izberejo po svoji presoji. Pogoji za kmetovanje so vse slabši in le pravilna izbira statusa ali organizacijske oblike kmečkega gospodinjstva bodo lahko podlaga za optimalni način obdavčitve. V nalogi sem se omejil na Zakon o dohodnini, ki opredeljuje obdavčitev osnovne kmetijske in osnovne gozdarske dejavnosti in, ki je na tem področju za to dejavnost v zadnjih treh letih prinesel veliko sprememb. Diplomsko delo je sestavljeno iz štirih poglavij. Prvo je namenjeno uvodu, drugo pravnim podlagam. Sledi vsebinsko najpomembnejši del diplomskega dela, v katerem pojasnjujem določanje davčnih osnov za obračun dohodnine in prispevkov, če se za kmetijsko dejavnost upošteva kot osnova za obdavčitev katastrski dohodek ali dejanski prihodki in dejanski odhodki ali dejanski prihodki in normirani odhodki. Izdelana je tudi primerjava ugotovitev osnov po možnih različnih statusnih ali organizacijskih oblikah ter obdavčitev z dohodnino in prispevki, ki prikazuje, kateri način obdavčitve kmečkega gospodinjstva, ob predpostavki, da gre za kmečko gospodinjstvo z enako kmetijsko površino, število članov ter opravljanjem enake proizvodnje. Ob tem sem predstavil različne vrste ugotavljanja davčne osnove na kmečkem gospodinjstvu, saj je za uspešno gospodarjenje v kmečkem gospodinjstvu nujno treba poznati ekonomski položaj kakor tudi sistem obdavčitve.
Keywords:	Optimalni način obdavčitve, obdavčitev osnovne kmetijske, obdavčitev osnovne gozdarske dejavnosti, osnova za obdavčitev po katastrskem dohodku, osnova za obdavčitev po dejanskih prihodkih in dejanskih odhodkih, osnova za obdavčitev po dejanskih prihodkih in normiranih odhodkih, način obdavčitve kmečkega gospodinjstva.
Place of publishing:	Maribor
Publisher:	[M. Lukner]
Year of publishing:	2016
PID:	20.500.12556/DKUM-59141
UDC:	336.22
COBISS.SI-ID:	12413468
NUK URN:	URN:SI:UM:DK:OCNDXZT9
Publication date in DKUM:	28.07.2016
Views:	1137
Downloads:	127
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Choosing the optimal method of taxation rural household
Abstract:	In this thesis, I presented the possibility of agricultural activities’ taxation that farmers' households under certain conditions can choose at their discretion. Conditions for farming are deteriorating and the only correct choice of status or organizational form of farm households will enable the optimal method of taxation. In this thesis, I confine myself on the Income Tax Act, which defines the taxation of basic agricultural and forestry activities, which brought many changes in the last three years. The thesis has four chapters. The first is aimed for introduction, the other for legal bases. Below is substantively the most important part of the thesis, where I clarify the determination of the tax base for calculation of income tax and contributions, if the agricultural activity is taken as the basis for the taxation of cadastral income, or actual revenue and actual expenses, or the actual revenues and normalized expenses. I also made the comparison on the findings of the basics of the different status or organizational forms and taxation with income tax and social security contributions. This comparison show, which method of taxation of farm households is favorable, assuming that it is an agricultural household with the same agricultural area, same number of members and the performance of the same production. At the same time, I presented the different types of identifying the tax base in farm household, because, for the successful management of farm household it is necessarily to be acquainted with the economic situation as well as with the system of taxation.
Keywords:	Optimal method of taxation, taxation of basic agricultural, taxation of basic forestry activities, the basis for taxation of the cadastral income, the basis for taxation of the actual revenue and actual expenses, the basis for taxation of the actual revenues and normalized expenses, the method of taxation of farm households.

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