TAXATION OF FARMERS IN SLOVENIA AFTER THE IMPLEMENTATION OF PROPERTY TAX WITH CASES OF OTHER COUNTRIES

V diplomskem delu obravnavamo obdavčitev slovenskega kmetijstva, natančneje obdavčitev malega kmeta, kateremu glavni vir dohodka predstavlja dohodek iz opravljanja osnovne kmetijske in osnovne gozdarske dejavnosti. Predstavljamo zakonske podlage, ki omogočajo obdavčitev in na primeru kmeta posameznika, ki je obdavčen po katastrskem dohodku, izračunamo davčno breme, ki ga mora plačati v enem letu. Ob uveljavitvi Zakona o davku na nepremičnine so kmetje jasno povedali, da se z obdavčitvijo ne strinjajo, saj naj bi prinašal davek preveliko breme, ki ga večina kmetov ne bi zmogla plačevati. Z izračunom nepremičninskega davka in analizo prikažemo, kako bi se celotno davčno breme v primeru kmeta posameznika s sprejetjem novega zakona o obdavčitvi nepremičnin spremenilo. Poiskati želimo rešitve, ki bi pomagale pri obstoju malih kmetij, zato opisujemo, kakšno obdavčitev kmetijske dejavnosti poznajo v Avstriji, na Hrvaškem in v Litvi. Dobljeni rezultati raziskave pokažejo, da nepremičninski davek povišuje davčno breme kmeta posameznika. V veliki meri je za povišanje krivo obdavčenje kmetijskih zemljišč in pomožnih kmetijskih objektov.This thesis discusses the taxation of agriculture in Slovenia, particularly the taxation of small farm households whose main source of income represents an income from basic agriculture and forestry. We present the legislation that allows the taxation and with calculation for the full time farmer taxed on a cadastral income assessment, we evaluate his overall tax burden in one year. At the time, Government was implementing Real Property Tax, farmers disagreed with the taxation because the new tax would increase the burden to such an extent that most farmers would not be able to pay. By calculating the real property tax and with analysis, we show how the overall tax burden would change with adoption of new law on property in case of individual farmer. In aspect of finding possible solutions, which would assist in existence of small farms, we discuss what taxation of agricultural activity is known in Austria, Croatia, and Lithuania. The obtained results of the research show that the real property tax increases farmer\u27s tax burden, mainly because of the taxation of agricultural land and ancillary farm buildings