Obdavčitev čebelarske dejavnosti v Sloveniji v primerjavi s Poljsko in Madžarsko

Bračko, Petra

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Title:	Obdavčitev čebelarske dejavnosti v Sloveniji v primerjavi s Poljsko in Madžarsko
Authors:	ID Bračko, Petra (Author) ID Jovanovič, Dušan (Mentor) More about this mentor...
Files:	UN_Bracko_Petra_2019.pdf (1,18 MB) MD5: 1BE447F8BC397B5AB863735D905C4F72 PID: 20.500.12556/dkum/eb3b7815-4f95-4096-8efd-53f6bc1bf893
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V delu diplomskega projekta smo obravnavali obdavčitev dohodka čebelarske dejavnosti po Zakonu o dohodnini (ZDoh-2). V osnovi čebelarstvo spada v kmetijski sektor, zato je v okviru pridelave primarnih čebeljih pridelkov, kot so med, cvetni prah, propolis, vosek, matični mleček in čebelji strup, čebelar obdavčen na podlagi pavšalne ocene na panj. Poleg tega je lahko čebelar v okviru pridelave, v kolikor se prostovoljno odloči za to, obdavčen kot pri dohodku iz dejavnosti, na podlagi dejanskih prihodkov in dejanskih ali normiranih odhodkov. V nalogi smo se omejili na analizo obdavčitve pridelave čebeljih pridelkov iz naslova dohodka iz osnovne kmetijske dejavnosti in iz dohodka iz dejavnosti. Delo diplomskega projekta je sestavljeno iz petih poglavij. Prvo poglavje je namenjeno uvodu, drugo poglavje pa opisuje čebelarstvo na splošno. V tretjem poglavju, ki predstavlja najpomembnejši del naloge, pojasnjujemo pravna določila in različne metode obdavčitve kmetijske dejavnosti. V četrtem poglavju sta na praktičnem primeru izdelana primerjalna izračuna, ki prikazujeta, kateri način obdavčitve je v določenem primeru za čebelarja najbolj ugoden. V nalogi smo prav tako predstavili obdavčitev čebelarske dejavnosti na Poljskem in Madžarskem. V delu diplomskega projekta smo se trudili, da je tematika napisana v čim bolj poljudnem jeziku, ki je razumljiv širši množici. Predvsem si želimo, da bo delo v pomoč vsem čebelarjem, tudi tistim potencialnim, da bodo skupaj s svetovalcem znali izbrati optimalno metodo obdavčitve dohodka v okviru svoje dejavnosti.
Keywords:	čebelarstvo, načini obdavčitve kmetijske panoge, obdavčitev kmetije po katastrskem dohodku, obdavčitev dejavnosti po dejanskih prihodkih in dejanskih ali normiranih odhodkih, optimalna obdavčitev čebelarstva.
Place of publishing:	Maribor
Publisher:	[P. Bračko]
Year of publishing:	2019
PID:	20.500.12556/DKUM-74712
UDC:	336.22
COBISS.SI-ID:	13519644
NUK URN:	URN:SI:UM:DK:MQO4BAEN
Publication date in DKUM:	18.12.2019
Views:	1275
Downloads:	129
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	04.09.2019

Secondary language

Language:	English
Title:	Taxation of Beekeeping in Slovenia in Comparison with Poland and Hungary
Abstract:	In this thesis, we presented the taxation of beekeeping income under the Income Tax Act. In the context of bee production, which is a part of agricultural activities, and therefore, in the production of primary bee products such as honey, pollen, propolis, wax, royal jelly and bee venom,a beekeeper can be taxed from the so-called flat-rate estimates per hive. A beekeepeer or the farm household, from the basic agricultural and forestry activities, also have possibilitiy to be taxed on basis of actual revenue and actual or normalized expenses. In task, we confine to the taxation of beekeeping activities by natural persons, engaged from basic agricultural activities. The thesis has five chapters. The first is an introduciton and the second one describes beekeeping in general. In the third chapter, which presents the most important part of the task, we explain the legal provisions and the various possible ways of taxation a farm household. In the fourth chapter, we made comparative calculations on a practical example, that show which method of taxation is most optimal to a beekeeper in a particular case. The task also presented the taxation of beekeepers in Poland and Hungary. In addition, in thesis we tried to write the topic as much as possible in a pleasant language that is understandable to the general public. Above all, we want to help beekeepers as well as potential ones, that together with a consultant choose the most optimal way to tax their business.
Keywords:	beekeeping, the methods of taxation of farm households, taxation of farm households by cadastral income, taxation of activities by actual revenues and actual or standardized expenses, optimum taxation for beekeeping.

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