Taxation of family farms

U posljednje vrijeme često se govori o važnosti malih i srednjih poduzeća za gospodarski razvoj Republike Hrvatske, a kao jedan od problema izdvaja se nedovoljna informiranost poduzetnika o njihovim pravima, mogućnostima iskorištavanja potpora, ali i poznavanju poreznih i drugih obveza koje trebaju izvršavati. Obiteljska poljoprivredna gospodarstva najčešći su pravni oblik poduzeća u dijelu kontinentalne Hrvatske, gdje je glavna djelatnost poljoprivreda. Kako bi shvatili koliko su oni zapravo važni te koliko mogu doprinijeti razvoju Republike Hrvatske te porastu BDP-a, moramo uvidjeti točno što su oni te kakav im je trenutni položaj.Upravo iz tog razloga, u ovom završnom radu prikazano je kako se definiraju obiteljska poljoprivredna gospodarstva u Republici Hrvatskoj, koliko ih ima, čime se oni bave. Za sve poduzetnike, pa tako i one koji su vlasnici obiteljskih poljoprivrednih gospodarstava važno je poznavati porezni sustav, te moguće izvore njihova financiranja.Recently, the importance of small and medium-sized enterprises for the economic development of the Republic of Croatia is often mentioned, and one of the problems is the insufficient knowledge of entrepreneurs about their rights, their possibilities of utilizing the support, but also about the knowledge of tax liabilities and other obligations they have to carry out. Family agricultural holdings are the most common legal form of a company in the part of continental Croatia, where agriculture is the main activity. In order to understand how important they are and how much they can contribute to the development of the Republic of Croatia and GDP growth, we need to see exactly what they are and what their current position is. Precisely for that reason, this final paper shows how family agricultural holdings are defined in the Republic of Croatia, how many of them are in the Republic of Croatia and with which activities they are dealing with. It is important, for all entrepreneurs and all those who own family agricultural holdings, to know the tax system and the possible sources of their funding