THE USE OF BOOKKEEPING IN THE FADN SYSTEM DATA COLLECTION IN THE REPUBLIC OF SERBIA
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Апстракт
Establishment of the Serbian Farm Accountancy Data Network - FADN system based on the use of bookkeeping with the additional information necessary to meet the specific needs of the system from the methodological point of view. FADN system data collection are covered by commercial farms, which according to existing legal regulations in the Republic of Serbia are obliged to use of bookkeeping in two cases. The first case is if the farm has an entrepreneurial status, which has a binding character through the submission of tax returns to the competent tax authority. The second case is if the registered farm payer of value added tax. This paper analyzes the use of bookkeeping in the FADN system data collection in the Republic of Serbia through the appropriate methodological model. The main objective of this paper is to highlight the importance of bookkeeping records on commercial farms in the Republic of Serbia, which contributes to the rationalization and efficiency of data collection for the FADN system.
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Референци
2. European Commision, Regulation (EU) 2015/220, Setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (http://eur-lex.europa.eu/legalcontent/EN/TXT/PDF/?uri=CELEX:32015R0220R(02)&from=EN, 19.06.2017);
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