{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-H18M681Z/01672fcb-9dc6-46b4-a417-6ac89efb1db8/PDF","dcterms:extent":"451 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-H18M681Z/1b8d0c9f-cc88-401d-b2f3-047728bdde72/TEXT","dcterms:extent":"0 KB"}],"edm:TimeSpan":{"@rdf:about":"2010-2025","edm:begin":{"@xml:lang":"en","#text":"2010"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-H18M681Z","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-PFDPDLU7"},{"@xml:lang":"sl","#text":"Dignitas (Ljubljana)"}],"dcterms:issued":"2017","dc:creator":["Aver, Boštjan","Kunc, Marijana","Temeljotov Salaj, Alenka"],"dc:format":[{"@xml:lang":"sl","#text":"številka:75/76"},{"@xml:lang":"sl","#text":"str. 63-88"}],"dc:identifier":["ISSN:1408-9653","COBISSID:2053121974","URN:URN:NBN:SI:doc-H18M681Z"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"Fakulteta za slovenske in mednarodne študije"},"dc:subject":[{"@xml:lang":"sl","#text":"davek od dohodka"},{"@xml:lang":"sl","#text":"dohodnina"},{"@xml:lang":"sl","#text":"gospodinjstva"},{"@xml:lang":"sl","#text":"kmetije"},{"@xml:lang":"sl","#text":"kmetijska zemlljišča"}],"dcterms:temporal":{"@rdf:resource":"2010-2025"},"dc:title":{"@xml:lang":"sl","#text":"Opredelitev kmetije za potrebe izvajanja davčne politike|"},"dc:description":[{"@xml:lang":"sl","#text":"According to the Forestry Institute (ZGS) in Slovenia, more than 313,000 forested land is owned by as many as 461,000 forest owners. Similar fragmentation is also characteristic of agricultural land. In Slovenia, more than 420,000 households, whose members own or use agricultural and forest land, are liable for personal income tax from these land (due to the exemption for all households with a maximum of 200 EUR of income from basic agricultural and basic forestry activities) About 71,000 households or about 120,000 people. All these households are considered to be rural households in accordance with the Personal Income Tax Act. Almost a quarter of the population of Slovenia is faced with tax legislation in the field of agriculture and forestry. In the paper, the tax regulations will be presented governing the field of agricultural and forestry activities and, on the case of selected farms, examine the consequences of the existing regulation for taxable persons performing basic agricultural and basic forestry activities"},{"@xml:lang":"sl","#text":"V Sloveniji je po podatkih Zavoda za gozdove (ZGS) več kot 313.000 gozdnih zemljišč, ki jih ima v lasti kar 461.000 lastnikov gozdov. Podobna razdrobljenost je značilna tudi za kmetijska zemljišča. V Sloveniji je več kot 420.000 gospodinjstev, katerih člani imajo v lasti ali uporabi kmetijska in gozdna zemljišča, za dohodnino od dohodkov od teh zemljišč pa je (zaradi oprostitve za vsa gospodinjstva z največ 200 evri dohodka iz osnovne kmetijske in osnovne gozdarske dejavnosti) zavezanih le okoli 71.000 gospodinjstev oziroma okoli 120.000 oseb. Vsa ta gospodinjstva se skladno z Zakonom o dohodnini štejejo med kmečka gospodinjstva. Z davčno zakonodajo s področja kmetijske in gozdarske dejavnosti se torej srečuje skoraj četrtina prebivalcev Slovenije. V članku so predstavljeni davčni predpisi, ki urejajo področje kmetijske in gozdarske dejavnosti in na primeru izbranih kmetij preučene posledice obstoječe ureditve za davčne zavezance, ki opravljajo osnovno kmetijsko in osnovno gozdarsko dejavnost"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-H18M681Z","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-H18M681Z"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-H18M681Z/01672fcb-9dc6-46b4-a417-6ac89efb1db8/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Fakulteta za slovenske in mednarodne študije v Kranju"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-H18M681Z/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-H18M681Z"}}}}