Accounting and tax aspects of family farm

U radu je pomoću stručne literature te prema stranicama državnih službi prikazano stanje i mogućnosti obiteljskih poljoprivrednih gospodarstava u Republici Hrvatskoj. Najvažnija stavka koju treba naglasiti je važnost evidentiranja računovodstvenih stavki tijekom poslovanja koji su važni i propisani zakonom kako bi neko obiteljsko poljoprivredno gospodarstvo opstalo i moglo dalje uspješno funkcionirati i razvijati se. Ono na što još treba obratiti pozornost su potpore koje potiču i doprinose razvoju ovakvih gospodarstava u velikoj mjeri.The paper presents the state and possibilities of family farms in the Republic of Croatia with the help of professional literature and according to the pages of state services. The most important item to emphasize is the importance of recording accounting items in the course of business that are significantly important and prescribed by law in order for a family farm to survive and be able to continue to function and develop successfully. What still needs to be addressed are the subsidies that encourage and contribute to the development of such economies to a large extent