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Ekonomika poljoprivrede
2015, vol. 62, br. 3, str. 737-749
jezik rada: engleski
vrsta rada: pregledni članak
doi:10.5937/ekoPolj1503737C


Poreski tretman poljoprivrednika u Republici Srbiji
aUniverzitet u Novom Sadu, Pravni fakultet
bUniverzitet u Novom Sadu, Poljoprivredni fakultet
cUniverzitet EDUCONS, Sremska Kamenica

e-adresa: ccvjetkovic@pf.uns.ac.rs, veselinovic.janko@gmail.com, profilov@gmail.com

Sažetak

Predmet analize ovog rada je poreski tretman fizičkih lica koja obavljaju poljoprivrednu delatnost u Republici Srbiji. Cilj rada je da se, kroz analizu zakonodavstva, ukaže ne prednosti i nedostatke normi koje se odnose na najznačajnije poreze koji terete poljoprivrednike, da se oceni njihov položaj u srpskom poreskom sistemu, kao i da se formulišu odgovarajući predlozi de lege ferenda. Istraživanje je pokazalo da u mnogim aspektima poljoprivrednici imaju privilegovani poreski tretman zbog važnosti poljoprivrede za nacionalnu ekonomiju, kao i zbog njihove brojnosti i socio-ekonomskog profila. Osim normativnog metoda, kao najvažnijeg, u radu je korišćen i sociološki, aksiološki i komparativni metod.

Ključne reči

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