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Title:Povečanje ekonomičnosti poslovanja trsničarskih kmetij z optimizacijo stroškov davčnih obveznosti
Authors:krašna, ivan (Author)
Vončina, Silvester (Mentor) More about this mentor... New window
Files:.pdf Ivan_Krasna.pdf (1,61 MB)
 
Language:Slovenian
Work type:Bachelor thesis/paper (mb11)
Tipology:2.11 - Undergraduate Thesis
Organization:PTF - Faculty of Engineering and Management
Abstract:Število aktivnih kmetij v Evropi, tudi v Sloveniji, se iz leta v leto manjša, sočasno pa prevzemajo sproščene obdelovalne površine sosednje kmetije. Z večanjem kmetij, z možnostjo vstopa v sistem DDV-ja ter s spreminjanjem davčne zakonodaje pa je prišlo pri obdavčitvi kmetijske dejavnosti do velikih sprememb. Še nikoli ni imel kmetovalec toliko različnih variant obdavčitev, med katerimi se mora odločati. Seveda je pri odločitvah potrebno skrbno upoštevati vse okoliščine, ki so prisotne na posamezni kmetiji, saj le tako lahko izberemo optimalno varianto, ki pomeni predvsem zakonito, a hkrati najbolj ugodno možno plačevanje davkov in drugih dajatev. Ker je na vedno več kmetijah, poleg osnovne kmetijske dejavnosti, prisotna tudi dopolnilna dejavnost oz. druga dejavnost, pa je sprejemanje pravih odločitev še toliko težje. V diplomski nalogi je prikazano, do kako velikih razlik pri plačevanju davkov na posamezni kmetiji lahko pride, če med možnimi variantami ne izberemo optimalne rešitve za našo kmetijo. Da se pravilno odločimo, moramo dobro proučiti sedanje stanje in predvidene investicije, saj med posameznimi načini ugotavljanja prihodkov ne moremo prehajati kar vsako leto. Pravilna odločitev lahko bistveno pripomore k stroškovni učinkovitosti kmetije, kar je seveda pogoj za njen dolgoročni obstoj.
Keywords:trsničarstvo, druga dejavnost na kmetiji, trsne cepljenke, DDV, dobiček, dohodnina
Year of publishing:2017
Source:Nova Gorica
COBISS_ID: 4977403  Link is opened in a new window
URN:URN:SI:UNG:REP:UWOKXSEA
Views:2457
Downloads:179
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Secondary language

Language:English
Title:Increasing Economic Efficiency of Grapevine Nursery Farms with Cost Optimisation for Tax Liabilities
Abstract:As the number of active farms in Europe and in Slovenia has been decreasing year by year, the released cultivated areas have been taken over by the neighbouring farms. Increased farms, possibility to enter the VAT system and changes in tax legislation brought about considerable changes in the taxation of farming activity. Never before has a farmer had so many different variants of taxation to choose from. Before taking the decision, it is necessary to consider carefully all the circumstances of a farm in order to chose the most favourable variant which will ensure a lawful but also the lowest possible payments of taxes and other duties. More and more farms take up a supplementary activity in addition to the main one, which makes the decisions even more difficult. The present thesis shows how the selection of different variants may lead to considerably higher tax payments compared to the one which is the most favourable for our farm. In order to make the right decision, it is necessary to study carefully the current situation, but also to consider the planned investments, as we cannot simply shift from one way of determining incomes to another every year. On the other hand, the right decision can contribute substantially to the cost-effectiveness of our farm, which, of course, is a prerequisite for its long-term viability.
Keywords:Grapevine nursery, supplementary farm activity, grapevine grafts, VAT, profit, personal income tax


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