Oporezivanje obiteljskog poljoprivrednog gospodarstva na primjeru obitelji Grgić

When it comes to tax policy, we can tell it is the hardest question and the most complicated topic for every agricultural economy. Why is it difficult question and difficult topic in the Republic of Croatia? Because it is often unrealistic done. Just for comparison, a company and a family economy that had the same income in the business year of HRK 2.000.000,00, income amounted to HRK 300.000,00 the company will pay income tax at rate of 12% while the family economy will be taxed at rate of 36%. Considering to how agricultural production is primarily outdoor crops, it should be careful when determining the tax rate. How will one agriculturist pay income tax at a rate of 24% or 36% if that year was an natural disaster and his yield was reduced to a minimum? Due to such problems agriculturists have become more and more indebted and started closing the economy. Taxes are important for further existence of agriculture in Croatia. Larger tax rates reduce competitiveness of agricultural products in relation to EU member states. The second part of this study will briefly describe the characteristics of agricultural policy in the Republic of Croatia. In the third part, the taxing of family agriculture economy will be theoretically presented. In fourth part, considering to agriculture situation, It will be shown how family economy Grgic carries with the income tax rate of 36% in 2018 and how it survives in its production branch. Finally, it will be discussed through swot analysis of the strength, weakness, opportunities and threats of family agricultural economy.