natgillin/translations-raw huggingface dataset:
Since savings are deferred consumption, they are, when converted into consumption, subject to VAT.
Kako je štednja samo odgođena potrošnja, ona će u času kada se pretvori u potrošnju podleći PDV-u.
Thus the rich, though they save more, are in the end not exempt from VAT.
Tako bogati, iako više štede, u konačnici nisu oslobođeni PDV-a.
They do pay it at the moment when they turn their savings into consumption.
Oni ga ipak plaćaju u trenutku kada svoju štednju pretvore u potrošnju.
When income is observed as lifetime income, then, assuming that the whole of the income is spent by the end of a lifetime, and that savings are not transferred to heirs, it is equivalent to consumption.
dohodak promatra kao dohodak ostvaren tijekom cijeloga životnog vijeka, tada je, uz pretpostavku da se do kraja života cijeli dohodak potroši, a ušteđevina se ne prenosi na potomstvo, on jednak potrošnji.
And the proportion of VAT in income is proportional, because VAT burdens all expenses on consumption equally.
Pritom je udio PDV-a u dohotku proporcionalan jer PDV jednako zahvaća sve izdatke na potrošnju.
Rich man and poor man are now equally burdened by VAT.
I bogataš i siromah tada su jednako opterećeni PDV-om.
If income is observed over the whole of a lifetime, then, and not just as annual income, the concept of regressiveness is questionable.
Dakle, ako se dohodak promatra u cijelom životnom tijeku, a ne samo kao godišnji dohodak, tada koncept regresivnosti postaje upitan.
In such conditions, VAT is a proportional burden on the income that an individual can earn over the whole of his life.
PDV u takvim uvjetima proporcionalno opterećuje dohodak koji pojedinac stječe tijekom cijeloga života.
Irrespective of this relativisation of the concept
Bez obzira na navedeno relativiziranje pojma
of regressiveness, it nevertheless has to be admitted that the concept of the regressiveness is habitually linked with annual income, and it is then accurate to say that a single rate of VAT burdens the poor more.
regresivnosti, ipak valja priznati kako je uvriježeno da se pojam regresivnosti veže za godišnji dohodak, pa je tada točno da PDV s jednom stopom više opterećuje siromašne.
In their income, consumption forms a far greater part than it does in the income of the wealthy.
U njihovu dohotku potrošnja ima mnogo veći udio negoli u dohotku bogatih.
As against this, in poorer members of the society, savings are regularly much smaller.
Nasuprot tome štednja u siromašnih građana u pravilu je vrlo malena.
However, proposals that this regressiveness be palliated by the introduction of a multi-rate VAT should be resisted.
No prijedloge da se ta regresivnost ublaži uvođenjem sustava PDV-a s više stopa treba svakako odbaciti.
What the final effect of such changes in relative prices on various categories of the population was is quite difficult to determine unambiguously.
Koliki je bio konačni utjecaj takvih pomaka relativnih cijena na različite kategorije stanovništva, zasada je teško jednoznačno odrediti.
There is as yet no research of the distribution of income and of the tax burden in Croatia, and it is impossible to comprehend the regressive effects of VAT.
Prava istraživanja o raspodjeli dohotka i visini poreznog tereta po skupinama stanovnika u Hrvatskoj još uvijek ne postoje, pa se ni razmjeri regresivnosti PDV-a ne mogu u potpunosti sagledati.
Lack of information about the real size of VAT regressiveness makes it more difficult to make conclusions, and creates a fertile ground for the work of demagogues.
Nepoznavanje prave veličine regresivnosti PDV-a otežava donošenje zaključaka, te samo stvara plodno tlo za razne demagoške rasprave.
Apart from this, when there is discussion of the
Osim toga, kada se govori o regresivnosti
regressive effects of VAT, one should not forget that there are other forms of tax that also apply differently to the incomes of individuals.
PDV-a, ne treba zaboraviti da postoje i drugi porezni oblici koji također različito oporezuju dohotke pojedinaca.
Also to be considered is the effect of “negative taxes”, i.e., subsidies (various forms of welfare) that are received by the poorest members of the population.
Također valja uzeti u obzir i utjecaj “negativnih poreza”, tj. subvencija (uglavnom su to različiti oblici socijalne pomoći) koje primaju upravo najsiromašniji slojevi stanovništva.
In Ireland, for example, it has been ascertained that in absolute terms the rich spend twice as much on food as the poor, although the poor spend relatively more of their income than the rich on food.
Primjerice u Irskoj je utvrđeno da u apsolutnom iznosu bogati troše za hranu dvostruko više od siromašnih iako siromašni troše relativno više dohotka na hranu od bogatih.
Accordingly, the zero rating of food in Ireland provides twice as much a tax break for the rich as it does for the poor.
Prema tome, nulto oporezivanje hrane u Irskoj donosi dvostruko veću olakšicu bogatima negoli siromašnima.
A Swedish study showed that the abolition of the zero rating for food would mostly benefit single people in the high income groups, because they usually buy more expensive food.
Studija izrađena u Švedskoj pokazala je da bi ukidanje opće stope PDV-a na hranu najviše pogodovalo samcima u kategoriji stanovnika s visokim dohocima, jer oni obično kupuju skuplju hranu.
In addition, the demand for books, newspapers and magazines is very income elastic.
Nadalje, potražnja knjiga, novina i časopisa dohodovno je prilično elastična.
In other words, the rich buy more books and other forms of printed matter, and a cut in the rate for publications would make VAT still more regressive.
To znači da više knjiga, novina i časopisa kupuju bogati, pa sniženjem stope za izdavaštvo PDV može postati samo regresivniji.
If vegetables are taxed at a reduced rate, does this mean that fresh, canned and frozen vegetables are taxed at a single rate or different rates?
Ako se sniženom stopom oporezuje povrće, znači li to da se svježe, konzervirano i zamrznuto povrće oporezuje jednakom stopom ili različitim stopama?
Should there be a same rate of VAT for lettuce and for artichokes?
Treba li na artičoke i zelenu salatu plaćati jednaku stopu PDV-a?
Nor are all kinds of lettuce the same, and it is then necessary to define whether there is a need to embark on a further distinction of products.
Ni sve vrste zelene salate nisu jednake, pa je potrebno odlučiti je li nužno ulaziti u daljnje razlikovanje proizvoda.
The process of defining the products for different rates gets very complex and gives rise to further discussion, most often about borderline products that in their nature can be taxable in terms of two different rates.
Proces definiranja proizvoda za različite stope postaje vrlo složen te potiče mnoge rasprave, najčešće o graničnim proizvodima koji po svojoj naravi mogu biti oporezivani barem dvjema različitim stopama.
The definition of products requires a professional and intelligent tax administration capable of giving clear, convincing and well-supported explanations of its decisions in public discussions about rates that tend to become very heated.
Definiranje proizvoda zahtijeva stručnu i inteligentnu poreznu administraciju koja će znati argumentirano, uvjerljivo i jasno objasniti javnosti svoje odluke u raspravama koje postaju vrlo žustre kada su u pitanju stope.
A state that uses several rates of VAT will have to have more civil servants for the processing of complex tax returns than a state with a single rate VAT.
Država koja primjenjuje PDV s više stopa mora imati više službenika za obradu složenih poreznih prijava nego država s jednostopnim PDV-om.
The increased costs of the tax administration and of the compliance costs of the corporate sector in the collection of VAT with multiple rates should certainly not be neglected in discussion of introducing a lower rate of VAT.
Dakle, povećani troškovi porezne uprave i poduzeća pri ubiranju PDV-a s više stopa nipošto se ne smiju zanemariti kada se raspravlja o uvođenju niže stope PDV-a.
Lower rates of VAT in tourism, for drugs and food do not automatically mean a lowering of prices for these products.
Naime niža stopa PDV-a u turizmu, za lijekove ili hranu ne znači automatski i sniženje cijena tih proizvoda.
In a free market, prices are formed according to supply and demand.
Na slobodnom tržištu cijene se formiraju prema odnosima ponude i potražnje.
Traders set their prices according to the elasticity of demand, that is, according to what the market will bear, irrespective of the rate of taxation.
Trgovci će svoje cijene formirati u ovisnosti o elastičnosti potražnje, odnosno prema onome što tržište može podnijeti, bez obzira na utvrđenu poreznu stopu.
Accordingly, a lower rate of VAT is no guarantee that the poor will pay lower prices, nor is a lower VAT in tourism a panacea for all the problems in this branch of the economy.
Prema tome niža stopa PDV-a nije jamstvo da će siromašni platiti i nižu cijenu za te proizvode niti je niži PDV u turizmu magično rješenje za sve probleme u toj gospodarskoj grani.
It would be very nice indeed if all the problems in the Croatian tourist industry could be solved through the introduction of a lower rate of VAT.
Bilo bi prelijepo kada bi se svi problemi u hrvatskom turizmu mogli riješiti nižom stopom PDV-a.
It is usually said that lower rates for food should be introduced because the poor spend more on food in their household budgets than the rich.
Obično se navodi kako treba uvesti niže stope za hranu jer siromašni u svojemu kućnom proračunu za kupnju hrane troše više od bogatih.
But the rich spend also on milk, meat and oil.
No i bogati jednako tako troše mlijeko, meso ili ulje.
Why should such products be taxed at a lower rate, the rich thus being helped just like the poor?
Zašto bi trebalo takve proizvode oporezivati nižom stopom i tako osim siromašnima pomagati i bogatima?
The introduction of lower taxes for food will indirectly subsidise the rich.
Uvođenjem niže porezne stope za hranu neizravno se subvencioniraju bogati.
As against this, taxing luxury products at higher
Suprotno tome, oporezivanjem luksuznih proi
rates will discourage the poor from occasionally upgrading their consumption with the more expensive product.
zvoda višim stopama obeshrabruju se siromašni da svoju potrošnju katkad obogate i ponekim skupim proizvodom.
Do the poor have no right to buy luxury products?
Zar siromašni nemaju pravo na kupnju luksuznih proizvoda?
Is the purchase of luxury products considered the exclusive right of the rich, with enough money to pay high taxes on such products as well?
Smatra li se potrošnja luksuznih proizvoda isključivim pravom bogatih, koji imaju dovoljno novca da na takvu potrošnju plate i visoki porez?
Why introduce such discrimination into consumption?
Zašto uvoditi takvu diskriminaciju u potrošnji?
The poor can be helped much more effectively with the aid of direct transfers from the budget or by a progressive income tax.
Siromašnima se može mnogo djelotvornije pomoći izravnim transferima iz proračuna ili pak primjenom progresivnog poreza na dohodak.
Total income formed in this way (earned income plus welfare payments) will help the poor, in a single rate VAT system, to adjust their consumption to their own preferences, and not to the rates of taxation.
Tako formiranim ukupnim dohotkom (zarađeni dohodak uvećan za socijalne transfere) u sustavu s jednom stopom PDV-a siromašni slojevi mogu prilagoditi svoju potrošnju vlastitim sklonostima, a ne prema visini poreznih stopa.
An increase in the standard rate would lead to a still greater wave of discontent, for it would be applied to the greatest number of products and services.
Povećanje opće stope dovodi do još većeg vala nezadovoljstva jer se primjenjuje na najveći broj proizvoda.
For this reason the Croatian Finance Ministry has to be extremely cautious when making any decision about the number and the amount of rates.
Zato hrvatsko Ministarstvo financija mora biti krajnje oprezno pri donošenju odluke o broju i visini stopa.
Reducing the rates for some products would mean a reduction of taxation revenue or would lead to the standard rate being put up from 22% to some higher level, or would lead to an increase in other types of taxes, or would result in a serious reduction in budgetary expenditures.
Snižavanje stope za neke proizvode dodatno bi smanjilo porezne prihode ili bi dovelo do povećanja opće stope od 22% na neku višu razinu, ili bi pak zahtijevalo povećanje ostalih poreza ili bi dovelo do ozbiljnog smanjivanja i preispitivanja proračunskih rashoda.
10. The EU is tending towards a smaller
10. Europska unija teži manjem broju stopa PDV-a.
This is indeed true.
To je zaista točno.
However, the EU recommends its members the reduction of numbers of rates of VAT
No EU je zajednica šesnaest država s različitim poreznim sustavima.
EU countries introduced VAT in the sixties and seventies, when the attitude towards a single rate was not so explicit.
Dakle, i EU teži prema jednoj stopi, te će konačni rezultat toga dugotrajnog procesa zasigurno biti samo jedna stopa.
Their aim was that the tax burden should be as similar as possible to that with the sales tax in order to facilitate acceptance of a completely new form of taxation of consumption, a form that until then had never been implemented.
To je moguće tvrditi s velikom dozom sigurnosti jer se suvremena porezna teorija uglavnom nedvosmisleno i jedinstveno opredijelila za primjenu jedne stope PDV-a, s malim brojem izuzeća i nultih stopa i širokom poreznom osnovicom.
In Croatia a taxation system founded on the experience of EU countries should be retained, and VAT in its best form be continued, which certainly means a system with a single rate.
Zemlje EU-a uvodile su PDV u šezdesetim i sedamdesetim godinama, kada stav o primjeni jedne stope nije bio tako eksplicitan.
Unfortunately, they have not paid attention to foreign experience about the drawbacks of multi-rate systems, and they are now burdened with a number of problems, of the kind entailed by such systems on the countries that were the first to introduce VAT.
U Hrvatskoj kao novoj samostalnoj državi valja zadržati izgrađeni porezni sustav utemeljen upravo na iskustvima zemalja EU-a i nastaviti primjenu PDV-a u njegovu najboljem obliku, a to je svakako sustav s jednom stopom.
Finally, it should be said that the comparison of
Uvjerene kako mogu regresivnost PDV-a ubla
BUDGETARY CENTRAL GOVERNMENT TAX REVENUE
POREZNI PRIHODI DRŽAVNOG PRORAČUNA
Real estate sales tax
Porez na promet nekretnina
Structure of tax revenue
Struktura poreznih prihoda
Source: Ministry of Finance, Republic of Croatia
Izvor: Ministarstvo financija Republike Hrvatske
TEN REASONS IN FAVOUR OF A UNIFORM RATE OF VALUE ADDED TAX
DESET RAZLOGA U KORIST JEDINSTVENE STOPE PDV-a
Current VAT rates in OECD countries
TEKUĆE STOPE PDV-a U ZEMLJAMA OECD-a
VAT rates in Central and Eastern Europe
STOPE PDV-a U ZEMLJAMA SREDIŠNJE I ISTOČNE EUROPE
Reduced rate Standard Higher rate
Snižena stopa Opća stopa Viša stopa
Source: Cnosen, Sijbren (1999) in Rose,
Izvor: Cnosen, Sijbren (1999) u Rose, Manfred "Tax
Reform for Countries in Transition to
Reform for Countries in Transition to Market Eco
1) A rate of 16% is applied in the Austrian tax enclaves Mittelberg and Junghollen 2) In some outlying parts of the country the taxation rate is reduced by 30%.
1) Stopa od 16% primjenjuje se u austrijskim poreznim enklavama Mittelbergu i Jungholtzu 2) U nekim zabačenim dijelovima zemlje porezne stope se umanjuju za 30%
The objective of this paper is to explain the importance of citizen participation in fiscal policy and budgetary processes and to present the results of an online questionnaire conducted at the beginning of 2015 among students in their final years at universities in the Republic of Croatia.
Cilj je ovoga rada objasniti značaj sudjelovanja građana u fiskalnoj politici i proračunskim procesima i prikazati rezultate online ankete provedene početkom 2015. među studentima završnih godina fakulteta u Republici Hrvatskoj.
Students were selected as representatives of the younger population that were expected to be particularly interested, for they will long have to cope with the consequences of the currently unsound, ineffective and inequitable public finances.
Studenti su odabrani kao predstavnici mlađe populacije od koje se očekuje da bude posebice zainteresirana, jer će se morati još dugo nositi s posljedicama trenutno nezdravih, neučinkovitih i nepravednih javnih financija.
The results, however, reveal how little interested and poorly informed the respondents were and, even more, how meagrely they participated in budgetary processes.
Rezultati, međutim, ukazuju na slab interes i informiranost ispitanika te njihovo još slabije sudjelovanje u proračunskim procesima.
Although 50% of the respondents thought that it was possible to participate, and 80% that citizens should participate, only 7% had actually tried to.
Premda 50% ispitanika misli kako je moguće sudjelovati, a čak ih 80% misli da bi građani trebali sudjelovati, tek ih je 7% pokušalo.
What is more, fewer than 14% of the students regularly kept up with media information about the budget.
K tome, manje od 14% studenata redovito prati medijske informacije o proračunu.
The knowledge and level of involvement of the respondents were clearly very far from being at a satisfactory level.
Znanje i razina sudjelovanja anketiranih očito je daleko od zadovoljavajuće razine.
Because only 16% of the Croatian adult population is educated to tertiary level, it can be assumed that the situation in the population at large is even worse.
S obzirom da tek 16% odraslih hrvatskih građana ima fakultetsko obrazovanje, može se pretpostaviti da je situacija u ukupnoj populaciji još i lošija.
Although in the last fifteen or so years institutions have been established and numerous measures passed to achieve higher levels of budgetary transparency and greater citizen participation in the budgetary processes, they function at a level well below that which would give grounds for satisfaction.
Premda su u zadnjih petnaestak godina osnovane institucije i donesene brojne mjere za postizanje veće transparentnosti proračuna i sudjelovanja građana u proračunskim procesima, njihovo je funkcioniranje daleko od zadovoljavajuće razine.
The participation of the citizen in fiscal policy and budgetary processes is necessary for public finances to be sound, effective and equitable, to be harmonised with the capacities and requirements of the society.
Sudjelovanje (participacija) građana u fiskalnoj politici i proračunskim procesima nužno je za ostvarivanje zdravih, učinkovitih i pravednih javnih financija, usklađenih s mogućnostima i potrebama društva.
This entails various ways in which citizens can directly communicate with the authorities about issues of public finances (for instance, the extent to which the tax burden will be borne by the wealthy, or by the poor, whether more or fewer public resources will be spent on education or healthcare, whether the state will take on more or less debt, who is going to shoulder the burden of this borrowing, and so on).
To podrazumijeva različite načine na koje građani direktno komuniciraju s javnim vlastima o pitanjima javnih financija (npr. u kojoj će mjeri porezni teret snositi bogatiji, a u kojoj siromašniji građani, hoće li se više ili manje javnih sredstava trošiti za obrazovanje ili za zdravstvo, hoće li se država više ili manje zaduživati, tko će snositi teret toga zaduživanja, i sl.).
Such critical fiscal problems result in slow economic growth over the long term and high unemployment.
Tako ozbiljni fiskalni problemi utječu na dugoročno sporiji gospodarski rast i visoku nezaposlenost.
Hence there is increasing discontent among the citizens, provoking social and political problems, undermining confidence in the government and the very functioning of democracy.
Stoga je sve veće nezadovoljstvo građana koje izaziva socijalne i političke probleme, ruši povjerenje u vlade, pa i u samo funkcioniranje demokracije.
CITIZEN DISSATISFACTION AND THE DESIRE FOR CHANGES
NEZADOVOLJSTVO GRAĐANA I ŽELJA ZA PROMJENAMA
Source: European Commission (2014)
Izvor: European Commission (2014)
Various international initiatives have been launched: the Global Initiative for Fiscal Transparency, the Global Movement for Budgetary Transparency, Accountability and Participation and the Open Government Partnership
MMF je, primjerice, u svoj Kodeks fiskalne transparentnosti prošle godine uvrstio i načelo sudjelovanja javnosti, odnosno zahtjev da se građanima omogući i formalno odlučivanje o proračunu.
Although still unsatisfactory, transparency
Stvari u državi idu u lošem smjeru
Things in the country are going in the wrong way
Nezadovoljni funkcioniranjem demokracije
Dissatisfied with the working of democracy
Nezadovoljni regionalnim i lokalnim vlastima
Dissatisfied with the government
Nezadovoljni političkim strankama
NEWSLETTER 96 | KATARINA OTT & MIHAELA BRONIĆ | Citizen Participation in Fiscal Policy and...
NEWSLETTER 96 | KATARINA OTT i MIHAELA BRONIĆ | Sudjelovanje građana u fiskalnoj politici...
| Institute of Public Finance 3
| Institut za javne financije 3
Although formally, legally and institutionally speaking the preconditions for citizen participation do exist, implementation is still far from being at a satisfactory level (Government of the Republic of Croatia, 2015).
Premda formalno, pravno i institucionalno preduvjeti za sudjelovanje građana postoje, provedba je još uvijek daleko od željene razine (Vlada RH, 2015).
Among the many obstacles in the way of any very considerable public participation, the following are particularly prominent: the insufficient political will of those in power; the inadequate organisational skills and expertise of the public administration; the lack of interest and low level of informedness of citizens; and the want of non-government organisations specialising in fiscal/budgetary transparency and citizen participation.
Među brojnim preprekama za veće sudjelovanje javnosti posebno se ističu: nedostatna politička volja vladajućih, nedovoljne organizacijske i stručne mogućnosti javne uprave, nezainteresiranost i slaba informiranost građana, te nepostojanje nevladinih udruga specijaliziranih za fiskalnu/proračunsku transparentnost i sudjelovanje građana.
FEEBLE INTEREST AND LACK OF PARTICIPATION AMONG THE YOUNG
SLAB INTERES I NESUDJELOVANJE MLADIH
In order to ascertain the knowledge and views of citizens about public participation in fiscal policy and the budgetary process, as well as their experiences, a pilot questionnaire was conducted among students in their final years in Croatian universities.
U cilju utvrđivanja znanja i stavova građana o sudjelovanju javnosti u fiskalnoj politici i proračunskim procesima, te njihovim iskustvima, provedena je pilot anketa među studentima završnih godina hrvatskih fakulteta.
Students were selected to represent the younger population, and were expected to be particularly interested, for they will long have to face up to the consequences of the currently unsound, ineffective and inequitable public finances.
Studenti su odabrani kao predstavnici mlađe populacije, od koje se očekuje da bude posebno zainteresirana, jer će se morati još dugo nositi s posljedicama trenutno nezdravih, neučinkovitih i nepravednih javnih financija.
During January 2015, an online questionnaire was created with the help of the Survey Monkey tool, and individual faculties were asked to forward the questionnaire to final year students.
Tijekom siječnja 2015. sastavljen je online anketni upitnik pomoću alata Survey Monkey, s molbom fakultetima da ga proslijede studentima završnih godina.
The questionnaire was fully completed by 857 students, on the whole between the ages of 22 to 25, with a preponderance of women (almost 60%).
Upitnik je u potpunosti ispunilo 857 studenata, uglavnom u dobi od 22 do 25 godina, u većem broju (gotovo 60%) studentica.
All faculties were represented, including art academies and medical faculties, but almost half of the respondents were students of economics faculties, mostly from Zagreb and Split.
Zastupljeni su svi fakulteti, od umjetničkih akademija do medicine, no gotovo polovica ispitanika je s ekonomskih fakulteta, najviše iz Zagreba i Splita.