OBDAVČITEV DOHODKA IZ OSNOVNE KMETIJSKE IN GOZDARSKE DEJAVNOSTI - Seršen Berič, Bernarda (B. Seršen Berić, 2009)
Področje mojega raziskovalnega dela je dohodninska zakonodaja in njen vpliv na obdavčitev dohodka iz osnovne kmetijske in gozdarske dejavnosti na kmetijah v Sloveniji. Kmetijstvo je še vedno glavni vir dohodka ljudi na podeželju. Podeželje v najbolj splošnem pomenu besede razumemo kot prostor in način življenja zunaj mest. V Sloveniji v podeželska območja sodi 90 % ozemlja, na podeželju pa prebiva 57,2 % vsega prebivalstva. Gledano vsestransko ima Slovenija s kmetijskega vidika zelo težke, hkrati pa tudi zelo pestre pridelovalne razmere. Razgiban ter razčlenjen relief, nadmorska višina in z njo povezane neugodne klimatske razmere, oddaljenost in otežen dostop do kmetij, starostna in lastniška struktura, vse to so tisti dejavniki, ki na pomembnem deležu slovenskega ozemlja ovirajo in otežujejo uspešen razvoj kmetij. Raziskavo sem osredotočila na glavne vire dohodka in namenila poudarek pri pomenu spremljanja dohodkovnega položaja na slovenskih kmetijah, možnost njihovega preživetja glede na težke naravne danosti pridelave oziroma kmetovanja. Izpostavila sem vlogo in pomen zakonodaje ter državne pomoči. S tem sem opredelila osnovne cilje, ki se pojavljajo kot pomoč pri ohranjanju in razvoju kmetij. Predstavila sem različne vrste ugotavljanja dohodka na kmetiji. Za uspešno gospodarjenje na kmetijah je potrebno večji poudarek nameniti spremljanju dohodkovnega položaja kmetij. Poznavanje ekonomskega položaja kmetij je bilo v preteklosti izjemno slabo, nujno pa je potrebno za argumentirano vodenje kmetijske politike. Predpostavljam, da se bo denarna pomoč države povečevala, sicer lahko pričakujemo drugačno podobo podeželja, predvsem lahko nekateri predeli Slovenije ostanejo nenaseljeni in pozabljeni. Zakon o dohodnini — ZDoh-2, ki se je začel uporabljati s 1. januarjem 2007 je kljub vrsti pozitivnih sprememb za kmetovalce še vedno preveč obremenilen. Novi sistem obdavčitve ne sme poslabšati dohodkovnega položaja kmetij, davčna osnova pa v nobenem primeru ne sme biti višja od dejanskega dohodka na kmetiji. Pri pripravi podatkov in sami analizi sem se omejila na spremembe zakona o dohodnini osnovne kmetijske in gozdarske dejavnosti, ki so nastale vse do trenutka mojega diplomskega dela. This final paper is a research work on personal income legislation and its impact on the taxation of income from basic agricultural and basic forestry activities on farms in Slovenia. Agriculture is still the main source of income for people in rural areas. In the most general sense, rural areas are the place and the way of life outside cities. In Slovenia, rural area covers 90% of the territory and has the total of 52.2% resident population. From the farming point of view, Slovenia has difficult as well as diverse production conditions. Varied relief, altitude and related climatic conditions, distance and difficult access to the farm, age and ownership structure, all these factors make it difficult for a successful development of farms on an important part on the Slovenian territory. My study focused on the main sources of income, emphasizing the importance of monitoring the income situation of Slovenian farms, the possibility of their survival given the difficult natural conditions of production and farming. I highlighted the role and importance of legislation and state aid. With this, I define the basic objectives that appear to assist in maintaining and developing the farms. I presented the different types of assessment of income on a farm. The successful management of farms should bear greater emphasis on monitoring the farm income situation. Knowledge of the economic situation of farms in the past was extremely poor but required for an argumentative management of agricultural policy. I presume that the financial support from the state will grow, otherwise we can expect a different image of the countryside, and especially some parts of Slovenia can remain isolated and forgotten. Income Tax Act - DOH-2, which became effective on 1 January 2007, in spite of positive changes, for farmers still represents too much of a burden. New tax system must not worsen the income situation of farms the tax base must in no case be higher than actual income on the farm. In preparing the data and analyzing it I restricted the analysis to changes in the income tax of basic agricultural and forestry activities that have occurred up to the moment of my diploma work.