ANALYSIS OF FISCAL CASH REGISTERS INTRODUCTION AND TAX LEGISLATION NOVELTIES OF THE SUPPLEMENTARY ACTIVITIES ON THE FARM

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.