ANALYSIS OF FISCAL CASH REGISTERS INTRODUCTION AND TAX LEGISLATION NOVELTIES OF THE SUPPLEMENTARY ACTIVITIES ON THE FARM
Article Sidebar
Main Article Content
Abstract
The main purpose of the research is to analyze the recent tax legislation of supplementary activities on farms and to determine if the implementation of fiscal cash registers affects its number. This survey covers 90 holders of subsidiary activities in northeast Slovenia. It was determined that the implementation had mainly affected activities with a yearly income of 3,500 EUR or less. 62% of respondents have been considering resigning. 26% of holders with less than 3,500 EUR of yearly income have resigned. Even though the analysis shows the implementation of fiscal cash registers is not the main cause of resigning, while 29 % of all holders resigned. In general, it represents 5.75% of all registered agricultural holders with supplementary activities. Research also includes farmer's feedback on legal novelties that have been implemented between 2015 and 2018.
Downloads
Article Details
References
CAFS (2018). Issue and tax clearance of accounts April 2018. Chamber of agriculture and forestry of Slovenia, Sector of agriculture and forestry. Accounts in agriculture. http://www.kgzs.si [Accessed March 2019].
Gonzalez-Zapata, L.I. (2010). The potential role of taxes and subsidies on food in the prevention of obesity in Europe. Journal of epidemiology and community health, 8, 696–704.
FARS (2018). Detailed description of the fiscal cash registers- taxpayer for for implementation of the process of fiscal validation of receipts. Financial administration of the Republic of Slovenia. http://www.fu.gov.si [Accessed March 2019].
FARS (2018). Financial administration of the Republic of Slovenia. Fiscal cash registers and linked books of accounts. http://www.fu.gov.si [Accessed March 2019].
MAFFRS (2007). Rural development programme 2007-2013. Ministry of Agriculture, Forestry and Food of Republic of Slovenia.
MAFFRS (2007). Strategy for implementation of the resolution on strategic orientations for the development of Slovenian agriculture and food production by 2020. Ministry of Agriculture, Forestry and Food of Republic of Slovenia.
Pajntar, N. (2019). Income tax and agriculture. Chamber of agriculture and forestry of Slovenia, Agriculture and forestry sector. http://www.kgzs.si [Accessed March 2019].
MAFFRS (2014). Rural development programme of the Republic of Slovenia 2014-2020.
OGRS (2015). Rules on the implementation of the Fiscal Verification of Invoices Act. The Official Gazette of the Republic of Slovenia, 60/15, 75/15 in 90/15.
OGRS (2015). Decree on subsidiary activities on farms. The Official Gazette of the Republic of Slovenia, 57/15, 36/18.
OGRS (2015). Fiscal Validation of Receipts. The Official Gazette of the Republic of Slovenia, 57/15, 69/17.
OGRS (2015). Tax Procedure Act. Uradni list RS. Official Gazette of the Republic of Slovenia, 32/12, 94/12, 101/13 – ZdavNepr, 111/13, 25/14 – ZFU, 40/14 – ZIN-B, 90/14, 91/15, 63/16, 69/17 in 13/18 – ZJF-H.
OGRS (2006). The Official Gazette of the Republic of Slovenia. Personal Income Tax Act. Uradni list RS. Zakon o dohodnini. 2006. Uradni list RS, št. 13/11 – uradno prečiščeno besedilo, 9/12 – odl. US, 24/12, 30/12, 40/12 – ZUJF, 75/12, 94/12, 52/13 – odl. US, 96/13, 29/14 – odl. US, 50/14, 23/15, 55/15, 63/16 in 69/17 in 21/19.
OGRS (2008) The Official Gazette of the Republic of Slovenia. Agriculture Act.Uradni list RS. Zakon o kmetijstvu. 2008. Uradni list RS, št. 45/08, 57/12, 90/12 – ZdZPVHVVR, 26/14, 32/15, 27/17 in 22/18.
SSOS (2013). About the agriculture at home and across EU. Statistical Office of Slovenia.