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  • The problems of farm definitions for the needs of the implementation of tax policy [Elektronski vir]
    Aver, Boštjan ; Kunc, Marijana ; Temeljotov Salaj, Alenka
    According to the Forestry Institute (ZGS) in Slovenia, more than 313,000 forested land is owned by as many as 461,000 forest owners. Similar fragmentation is also characteristic of agricultural land. ... In Slovenia, more than 420,000 households, whose members own or use agricultural and forest land, are liable for personal income tax from these land (due to the exemption for all households with a maximum of EUR 200 of income from basic agricultural and basic forestry activities) About 70,000 households or about 95,000 people. All these households are considered to be rural households in accordance with the Personal Income Tax Act. Almost a quarter of the population of Slovenia is faced with tax legislation in the field of agriculture and forestry. In the paper, the tax regulations will be presented governing the field of agricultural and forestry activities and, on the case of selected farms, examine the consequences of the existing regulation for taxable persons performing basic agricultural and basic forestry activities.
    Vir: Proceedings [Elektronski vir] ([Str.] 373-392)
    Vrsta gradiva - prispevek na konferenci
    Leto - 2017
    Jezik - angleški
    COBISS.SI-ID - 1024748657

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