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2017, vol. 51, br. 3-2, str. 1073-1086
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Mađarsko poresko zakonodavstvo o zemljištu i poljoprivrednoj delatnosti
The Hungarian tax regulation on the land and agricultural activity
Projekat: The described article was carried out as part of the EFOP-3.6.1-16-2016-00011: Younger and Renewing University - Innovative Knowledge City: Institutional development of the University of Miskolc aiming at intelligent specialisation, project implemented in the framework of the Szechenyi 2020 program. The realization of this project is supported by the European Union, co-financed by the European Social Fund
Sažetak
Predmet ovog rada je mađarsko poresko zakonodavstvo koje se odnosi na poljoprivrednu delatnost i obradivo zemljište. Rad se fokusira samo na tri poreska oblika, kako zbog obima rada, tako i zbog činjenice da oni u najvećoj meri odražavaju specijalni status obradivog zemljišta i proizvodnje hrane. Ta tri poreska oblika su: porez na dohodak, porez na dodatu vrednost i posebna naknada. Najznačajnija za ovu oblast je regulativa posvećena porezu na dohodak, jer ovaj poreski oblik nudi mogućnosti za raznoliko regulisanje poljoprivredne delatnosti, dok je preostala dva poreska oblika uglavnom potpomažu specijalnom regulativom i poreskim oslobođenjima i olakšicama.
Abstract
This study examines the Hungarian tax law regulations regarding agricultural activities and the tax law status of arable land. The examination focuses on three tax categories since the scope of this study does not make it possible to perform a thorough examination of all the tax categories as well as these three tax categories focus the most on the special status of arable lands and food production. The three tax categories - Personal Income Tax, Value Added Tax and Levy - depict the sector's tax law specialties. The most significant regulations can be found on the field of Personal Income Tax since this tax category offers possibilities to diversely regulate the agricultural activities. The Value Added Tax and Levy mostly helps the agricultural activities with special regulations, tax exemptions and tax benefits.
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Reference
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*** Schedule No 1. to Act CXVII of 1995
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*** Act CXVII of 1995 on personal income tax. 7. § (1) a, 3. § 18
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