Prethodno priopćenje
https://doi.org/10.22598/pi-be/2025.19.1.35
THE CHOICE OF SYSTEM FOR TAXING THE BUSINESS RESULT OF FAMILY FARMS
Iris Lončar
orcid.org/0000-0002-4358-2405
; University of Dubrovnik, Faculty of Economics and Business, Croatia
*
* Dopisni autor.
Sažetak
At the beginning of business activity, owners of family farms in Croatia have the
legal possibility to choose a tax system (flat tax, income tax or profit tax, or not to be
obliged to any tax system), which is reflected in the specifics of their accounting
obligations and the need to prepare and submit various types of financial reports. It was
interesting to analyse which factors influence the choice made, so the main aim of the
research was to identify these factors in order to be able to influence them when they
begin to have a limiting effect in some way. The article presents the results of a survey
conducted among 288 owners of family farms in Croatia. The analysis of the data
collected on taxpayers revealed that the majority of family farms are subject to the income
tax system. Only slightly less than a quarter of the owners whose family farms are subject
to profit tax have voluntarily opted for this tax system, while the rest are subject to this
system due to a legal obligation. The owners of family farms pointed out that the
simplicity of accounting, i.e. a relatively simple system of financial reporting, and the
estimated greater possibility of influencing business results, influenced their choice the
most. This research is limited to identifying the factors that influence the choice of tax
system so that it can serve as a guide for further analyses that define the potential impact
of certain factors, thereby reducing their significance.
Ključne riječi
family farms; choice of tax system; income tax; profit tax; flat-rate taxation.
Hrčak ID:
332492
URI
Datum izdavanja:
23.6.2025.
Posjeta: 955 *