natgillin/translations-raw huggingface dataset:
sumed by premiums for life insurance that have characteristics of savings, premiums for supplementary and private health insurance, and voluntary retirement insurance premiums (D3), augmented depreciation costs (D5), additional personal allowance for persons living in the Areas of Special National Concern (PPDS) (D10), lump-sum expenditures for taxpayers who have earned some forms of income from assets (D15) and lump-sum expenditures for taxpayers who have earned personal income from some other independent activities (D16), but with different trends.
ne premije životnog osiguranja s obilježjem štednje, premije dopunskoga i privatnoga zdravstvenog osiguranja i uplaćene premije dobrovoljnoga mirovinskog osiguranja (D3), uvećani izdaci otpisa (D5), dodatni osobni odbitak za osobe koje žive na PPDS-u i na drugim područjima (D10), paušalni izdaci za obveznike koji su ostvarili neke oblike dohotka od imovine (D15) i paušalni izdaci za obveznike koji su ostvarili dohodak od nekih drugih samostalnih djelatnosti (D16), no s različitim tendencijama.
Tax expenditures for allowances D3, D5 and D10 grew in the analysed period, while those for D15 and D16 fell.
Naime, porezni izdaci za D3, D5 i D10 u analiziranom razdoblju rastu, dok porezni izdaci za D15 i D16 padaju.
This means that the first group of tax expenditures in the personal income tax system had the effect of decreasing the revenues of the general and central government budget, while the second had an opposite, increasing effect.
To znači da prve stavke poreznih izdataka u sustavu oporezivanja dohotka utječu na smanjenje, a druge, koje padaju, utječu na povećanje prihoda općega i državnog proračuna.
Given the small total amounts of tax expenditures made in the context of untaxed
S obzirom na ukupne iznose poreznih izdataka danih u okviru neoporezivih primi
receipts of artists (D1), the tax deductible entertainment costs (D6), expenditures for research and development (D9) and expenditures for donations for culture, art and similar purposes (D14), we can say that these allowances do not have a major role in the tax system.
taka umjetnika (D1), porezno priznatih izdataka reprezentacije (D6), izdataka za istraživanje i razvoj (D9) i izdataka za darovanja u kulturne, umjetničke i slične svrhe (D14), može se reći kako te olakšice nemaju značajniju ulogu u poreznom sustavu.
However, since every allowance and relief increases the administrative costs of taxation, consideration should be given to repealing them.
S obzirom na to da svaka olakšica povećava administriranje poreznih vlasti, možda bi trebalo razmisliti i o njihovu ukidanju.
Certainly, the aim should be achieving the greatest possible degree of transparency, simplicity and user-friendliness, some of the important preconditions for an effective tax system.
Svakako, trebalo bi težiti što većoj transparentnosti, jednostavnosti i preglednosti što su neki od važnih preduvjeta učinkovitoga poreznog sustava.
This should necessarily result in some future mini-reform of the tax system.
To bi nužno trebalo dovesti do buduće minireforme poreznog sustava.
Corporate income tax is paid by corporate entities on the profit or corporate income they make, that is, the difference between revenues and expenditures.
Porez na dobit plaćaju trgovačka društva na ostvarenu dobit odnosno na razliku između prihoda i rashoda.
The first part of this section deals with the share of corporate personal income tax in overall tax revenues of the central government budget.
Prvi dio ovog dijela bavi se udjelom poreza na dobit u ukupnim poreznim prihodima državnog proračuna.
Taxpayers are on the whole legal entities, while natural persons can be so only under certain conditions.
Porezni su obveznici uglavnom pravne osobe, a fizičke su osobe to uz određene uvjete.
A natural person who derives income from small business, from independent or freelance occupations and farming and forestry pays this tax only if he or she wants to on his or her own request.
Fizička osoba koja ostvaruje dohodak od obrta, slobodnih zanimanja te poljoprivrede i šumarstva, obveznik je tog poreza ako to želi biti na vlastiti zahtjev.
A natural person can choose to pay corporate personal income tax instead of personal personal income tax.
Fizička osoba može izabrati da umjesto poreza na dohodak plaća porez na dobit.
For a domestic taxpayer this is the total profit or corporate income earned in Croatia and abroad, and for a foreign taxpayer the corporate income earned in Croatia.
Za domaćeg obveznika to je ukupna dobit ostvarena u Hrvatskoj i u inozemstvu, a za inozemnoga dobit ostvarena u Hrvatskoj.
of 1996, this rate was raised to 35%, so as to be harmonised with the upper rate of income tax.
Izmjenama Zakona krajem 1996. godine stopa je povećana na 35%, kako bi bila usklađena s gornjom stopom poreza na dohodak.
From January 1st, 2001, the tax rate on corporate income was reduced to 20%.
Nakon 1. siječnja 2001. godine stopa poreza na dobit iznosi 20%.
Table 12 shows the importance of central government budget revenue from corporate income tax.
O važnosti i visini državnih prihoda od poreza na dobit govori tablica 12.
Total central government budget tax revenues GDP
Izvor: Ministarstvo financija (v. prilog)
The biggest rise in central government revenue happened in 2002.
Najveći porast državnih prihoda zabilježen je tijekom 2002. godine.
Tax exemptions and reliefs are allowed to the following taxpayers:
Porezne olakšice dane su sljedećim obveznicima.
• tax free zone users pay 50% of the prescribed rate of taxation.
• Korisnici slobodne zone plaćaju porez na dobit u visini 50% propisane stope.
If the free zone is located in the area of the Vukovar and Srijem county the user of the tax free zone does not pay corporate income tax for five years from the start of the activity, and then he will pay 25% of the prescribed corporate income tax rate.
Ako se slobodna zona nalazi na području Vukovarsko-srijemske županije, porez se ne plaća pet godina od početka djelatnosti, a zatim se plaća porez na dobit u visini 25% propisane stope.
Exceptionally, the Government can increase the tax relief when it determines that there is an economic interest for a given zone,
Iznimno, Vlada je imala mogućnost povećati porezne olakšice nakon što utvrdi gospodarski interes za pojedine zone.
• special capital investment incentives were also provided.
• Predviđeni su i posebni poticaji za ulaganja.
The opportunities for taking advantage of the privileged rate can be seen from the table.
Povlaštene stope poreza na dobit ovise o visini ulaganja i broju zaposlenih osoba.
Table 13 Privileged rate of corporate income tax for capital investment incentives
Mogućnosti korištenja povlaštenom stopom dane su u tablici 13.
Privileged rate of corporate income
Iznos ulaganja (u mil. kn)
Time claimed (years from beginning of investment)
Vrijeme korištenja (godine od početka ulaganja)
Minimum number of employees (from beginning of investment)
Minimalni broj zaposlenika (od početka ulaganja)
Source: Corporate Income Tax Law, NN 127/00 i 163/03
Izvor: Zakon o porezu na dobit, NN 127/00 i 163/03
• The law also stipulated certain employment incentives.
• Zakonodavac propisuje i određene poticaje za zapošljavanje.
The tax base could additionally be reduced by the amount of salaries and contributions for newly hired employees for one year.
Porezna se osnovica može dodatno umanjiti za iznos plaća i doprinosa na plaću novih zaposlenika za jednu godinu.
Deducting these wages was possible twice: once as an expenditure reducing the income, and once as a credit applied to the tax due.
Umanjenje tih plaća omogućeno je dva puta: jedanput kao izdatak koji umanjuje primitke dohotka, a drugi put kao umanjenje izračunane porezne osnovice.
Key changes in 2003 and 2004
Ključne promjene za 2003. i 2004. godinu
• Taxpayers who carried out an activity in the hill and mountain area and permanently employed more than 5 employees, more than 50% of whom had domiciles and habitual residences in the hill and mountain area, would pay the corporate income tax in the amount of 75% of the prescribed rate.
• Porezni obveznici koji obavljaju djelatnost na brdsko-planinskom području i zapošljavaju više od 5 zaposlenika u radnom odnosu na neodređeno vrijeme, pri čemu više od 50% zaposlenika ima prebivalište i boravi na brdsko-planinskom području, plaćaju porez na dobit u visini od 75% propisane porezne stope.
The law defined in detail what it meant by research and development and intangible assets.
Zakon detaljno definira što se razumijeva pod istraživanjem, razvojem i nematerijalnom imovinom.
The new Corporate Income Tax Law (NN 177/04) came into force on January 1st, 2005.
Novi Zakon o porezu na dobit (NN 177/04) stupio je na snagu od 1. siječnja 2005. godine.
This law will become the subject of research in the future, but it is certain that because of its simplicity and greater comprehensiveness it brought more order and many changes into the corporate personal income tax system.
Taj će Zakon tek postati predmet budućih istraživanja, no sigurno je zbog svoje jednostavnosti i sveobuhvatnosti donio više reda i brojne promjene u sustav oporezivanja dobiti.
The basic purpose of the new law was to resolve the weaknesses of the existing system, to simplify the law and the assessment of the tax base, and to gradually align direct taxation with EU directives.
Osnovna namjena novog zakona bila je ukloniti slabosti postojećega, pojednostavniti zakon i utvrđivanje porezne osnovice te postupno približiti izravno oporezivanje smjernicama EU.
The legislative framework of corporate personal income tax up to 2004 consisted of:
Zakonodavni okvir poreza na dobit do 2004. godine jesu:
• Corporate Income Tax Law (NN 127/00, 163/03),
• Zakon o porezu na dobit (NN 127/00, 163/03),
• General Tax Law (NN 127/00, 86/01, 150/02),
• Opći porezni zakon (NN 127/00, 86/01, 150/02),
• Corporate Income Tax Regulations (NN 54/01 198/03),
• Pravilnik o porezu na dobit (NN 54/01 198/03),
• Areas of Special National Concern Law (revised wording) (NN 26/03),
• Zakon o područjima posebne državne skrbi (pročišćeni tekst) (NN 26/03),
• Areas of Hill and Mountain Areas Law (NN 12/02, 32/02, 117/03),
• Zakon o brdsko-planinskim područjima (NN 12/02, 32/02, 117/03),
• Reconstitution and Development of City of Vukovar Law (NN 44/01),
• Zakon o obnovi i razvoju grada Vukovara (NN 44/01),
• Depreciation Regulations (NN 54/01),
• Pravilnik o amortizaciji (NN 54/01),
From 2005, however, the following were applied:
Od 2005. godine primjenjuju se:
Corporate Income Tax Law (NN 177/04, and Amendments, NN 90/05)
Zakon o porezu na dobit (NN 177/04, te Izmjena Zakona, NN 90/05)
Corporate Income Tax Regulations (NN 1/05, 14/05, and most recently 95/05, since when previous Regulations have been invalid)
Pravilnik o porezu na dobit (NN 1/05, 14/05, te najnoviji 95/05, otkad su prijašnji Pravilnici prestali vrijediti)
Areas of Special National Concern Law (NN 44/96, 57/96, 124/97, 78/99, 73/00, 07/00, 127/00, 88/02, 42/05 and 90/05)
Zakon o područjima posebne državne skrbi (NN 44/96, 57/96, 124/97, 78/99, 73/00, 07/00, 127/00, 88/02, 42/05 i 90/05)
The Free Zones Law (NN 44/96 and 92/05).
Zakon o slobodnim zonama (NN 44/96 i 92/05).
For more: Porez na dobit (2005:21).
Više u: Porez na dobit (2005:21).
I Items that reduce the corporate income tax base are:
I. Stavke koje znače umanjenje osnovice poreza na dobit jesu:
• incentives for employment (the whole of the period)
• poticaji za zapošljavanje (u cijelom razdoblju),
• incentives for research and development (since 2003)
• poticaji za istraživanje i razvoj (od 2003),
• incentives for education, training and personal professional development (since 2003).
• poticaji za školovanje i stručno usavršavanje (od 2003).
Since 2003 (NN 163/03) reliefs have been in operation for taxpayers who invest in research and development and incentives for training and personal professional development of their employees.
Od 2003. godine (NN 163/03) primjenjuju se povlastice za porezne obveznike koji ulažu u istraživanje i razvoj te u poticaje za školovanje i stručno usavršavanje.
Up to that time there were privileges for taxpayers depending on the place of their activity, the amount of investment in the undertaking of the activity or privileges in the form of deferred payments of tax such as accelerated or one-time depreciation of equipment and real estate.
Do tada su postojale povlastice za porezne obveznike ovisno o mjestu obavljanja djelatnosti, visini ulaganja u obavljanje djelatnosti ili povlastice u obliku odgode plaćanja poreza kao što je ubrzani ili jednokratni otpis opreme i nekretnina.
The objective of these reductions was to encourage research and development that was oriented to the manufacture of new products and generation of new procedures, to the improvement of existing and the development of inhouse know-how as well as the stimulation of the economic sector to greater investment in research and development.
Cilj tih umanjenja jest poticanje istraživanja i razvoja koji je usmjeren na proizvodnju novih proizvoda i postupaka, na unapređenje postojećih i razvijanje vlastitog know-howa, kao i na stimuliranje gospodarstvenog sektora na veća ulaganja u istraživanje i razvoj.
By incentives for training and personal professional development, the government attempted to use taxes to encourage those taxpayers who did ongoing training of their employees.
Poticajima za školovanje i stručno usavršavanje država je nastojala porezno poticati one obveznike koji permanentno obrazuju svoje zaposlenike.
II Items that reduce the tax due or tax credits are:
II. Stavke umanjenja poreza na dobit (obveze plaćanja poreza na dobit) jesu:
• capital investment incentives (depending on the amount and time of the investment and the number of employees and the amount of the rate).
• poticaji za ulaganja (ovisno o visini i vremenu ulaganja te o broju zaposlenih i visini stope).
This investigation does not analyse expenditures that are partially deductible (material costs, service costs and depreciation), items increasing corporate income (30% of the costs of the use of personal cars, entertainment, donations and promotion), items reducing corporate income (revenues from dividends, profit shares) and tax loss.
U ovom istraživanja nisu analizirani porezno djelomice priznati rashodi (materijalni troškovi, troškovi usluga i amortizacije), stavke uvećanja dobiti (30% troškova za uporabu osobnih automobila, reprezentacije, darovanja i promidžbe), stavke umanjenja dobiti (prihodi od dividendi i udjela u dobiti) te porezni gubitak.
Calculation of total amount of tax expenditures
Izračun ukupne visine izdataka u porezu na dobit
Before calculating the total amount of tax expenditures or losses of total government exchequer revenue, we shall attempt to calculate the effective or real rate of corporate income tax in Croatia.
Prije izračuna ukupne visine poreznih izdataka odnosno gubitaka ukupnih prihoda državne blagajne pokušat ćemo izračunati efektivnu (stvarnu) stopu poreza na dobit u Hrvatskoj.
The real tax rate shows the real economic tax burden.
Efektivna (stvarna) porezna stopa pokazuje stvarni, ekonomski porezni teret.
Provisional tax due (in million kuna)
Umanjenje porezac (u mil. kn)
Reduction of tax duec (in million kuna)
Konačna obveza plaćanja poreza (u mil. kn)
b Whole period employment, research and development, and educational, training and personal professional development incentives since 2002
b Poticaji za zapošljavanje (cijelo razdoblje) te poticaji za istraživanje i razvoja te za školovanje i stručno usavršavanje od 2002. godine.
Reductions of the corporate income tax base.
Umanjenja osnovice poreza na dobit.
Since incentives for research and develop
Poticaji za istraživanja, razvoj, školovanje i stru
ment and for education, training and personal professional development were introduced in 2003, there is no data for previous years.
čno usavršavanje uvedeni su tek od 2003. godine, te je razumljivo da za prethodne godine ne postoje podaci.
In 2003, however, for incentives for research and development alone more than half a billion kuna were set aside, while in 2004 these expenditures rose to 620 million kuna.
U 2003. godini samo je za poticanje istraživanja i razvoja izdvojeno više od pola milijarde kuna, dok su ti iznosi u 2004. godini narasli na 620 milijuna kuna.
Nominal amounts of incentives for employment rose from 178 million kuna in 2001 to 370 million kuna during 2004.
Nominalni iznosi poticaja za zapošljavanje porasli su sa 178 milijuna kuna u 2001. na 370 milijuna kuna tijekom 2004. godine.
The table shows that with the introduction of new incentives into the system (for re
Iz tablice je vidljivo kako s uvođenjem novih poticaja u sustav (za istraživanja i ra
search and development and for education, training and personal professional development), incentives for employment increasingly lost importance.
zvoj te za školovanje i stručno usavršavanje), na važnosti (u nominalnim novčanim iznosima) sve više gube poticaji zapošljavanja.
Corporate income tax credits.
Umanjenja poreza na dobit.
Items that reduce the tax due are divided into reliefs and
Stavke koje umanjuju porez na dobit dijele se na olakšice
exemptions in the PPDS, for the city of Vukovar, for users of free zones and for capital investment incentives and incentives for the employment of the disabled persons.
i oslobođenja na PPDS-ovima, za grad Vukovar, za korisnike slobodnih zona te za poticaje ulaganja i poticaje za zapošljavanje osoba s invaliditetom.
All the analysed items grew in the 2001 to 2004 period.
Sve su analizirane stavke u razdoblju od 2001. do 2004. godine porasle.
Hence, the amounts of exemptions and reliefs for the Areas of Special National Concern (PPDS) grew from 14 million in 2001 to 35 million in 2004.
Tako iznosi oslobođenja i olakšica za PPDS rastu s 14 milijuna kuna u 2001. na 35 milijuna kuna u 2004. godini.
Special exemptions and reliefs for Vukovar grew from almost 6 million in 2001 to 13 million kuna in 2004.
I posebne su olakšice i oslobođenja za grad Vukovar porasle s gotovo 6 milijuna kuna u 2001. na 13 milijuna kuna u 2004. godini.
It is interesting that the greatest amounts were allowed for incentives to corporate income obtained from investments greater than 60 million kuna, with corporate income tax being paid at a rate of 0% for the 10 years subsequent to the start of the investment, along with the condition that the enterprise employed at least 75 employees.
Zanimljivo, najveći su iznosi izdvajani za poticaje na dobit ostvarenu od ulaganja većih od 60 milijuna kuna, pri čemu se porez na dobit plaća po stopi od 0% za idućih 10 godina od početka ulaganja, uz uvjet da poduzetnik zapošljava najmanje 75 zaposlenika.
In this incentive item alone, more than 24 million kuna were set aside in 2004.
Samo u sklopu te stavke za poticaje je izdvojeno više od 24 milijun kuna u 2004. godini.
An insignificant part was played by incentives for the employment of the disabled, both qualitatively and quantitatively, in amounts of incentives and in number of users.
Zanemarivu ulogu imaju poticaji za zapošljavanje osoba s invaliditetom, i to kvantitativno i kvalitativno, i brojem korisnika, i iznosima poticaja.
Instead of providing reliefs in this manner, it would be worth considering giving direct subsidies to these categories of taxpayers.
Umjesto takvog načina davanja olakšica bilo bi dobro razmisliti o davanju direktne subvencije tim kategorijama poreznih obveznika.
All levels of government
Umanjenje porezne osnovice
Reduction of the tax base
Gubitak svih razina vlasti
From the table we can see that total losses to all levels of government among which the corporate income tax revenue is divided went up almost fourfoldfrom about 36 million kuna in 2001 they rose to as much as 328 million kuna in 2004.
Iz tablice vidimo da su se ukupni gubici svih razina vlasti među kojima se dijele prihodi od poreza na dobit, gotovo udeseterostručili - s oko 36 milijuna kuna u 2001. (porasli su) na čak 328 milijuna kuna u 2004. godini.
Incentives for education, training and personal professional development
Poticaji za školovanje i stručno usavršavanje Ukupno
All levels of government
Umanjenje poreza na dobit
Central government budget
Gubitak državnog proračuna
Over the course of time, these amounts grew, and in 2004 losses to central government budget revenue amounted to 52 million kuna because of incentives for employment.
S vremenom su ti iznosi rasli, tako da su u 2004. godini gubici državnih prihoda zbog poticaja za zapošljavanje iznosili 52 milijuna kuna.
But from 2003 on the central government exchequer forewent much larger amounts in the name of incentives research and development for education and personal professional development.
No od 2003. godine državna se blagajna odrekla znatno većih iznosa zbog poticanja istraživanja, razvoja, školovanja i stručnog usavršavanja.
For example, in 2004 research and development incentives led to a central government budget loss of almost 87 million kuna from corporate income tax revenue, while incentives for education, training and personal professional development entailed the failure to collect almost 91 million kuna.
Primjerice, u 2004. godini zbog poticaja za istraživanje i razvoj država se odrekla gotovo 87 milijuna kuna prihoda od poreza na dobit, dok zbog poticaja za školovanje i stručno usavršavanje nije ubrala gotovo 91 milijun kuna.
Accordingly, the share of revenue that the central government exchequer might have collected in the taxation of corporate income tax but which it willingly forfeited rose from 35 million kuna in 2001 to 107 million kuna in 2004.
U skladu s tim, i udio prihoda koje je državna blagajna mogla ubrati u oporezivanju dobiti, a kojih se svjesno odrekla, porasli su s 35 milijuna kuna u 2001. godini na 107 milijuna kuna u 2004. godini.
The greatest amount of central government revenue was given up because of reliefs and exemptions for free zone users.
Najviše se prihoda država odrekla zbog olakšica i oslobođenja za korisnike slobodnih zona.
The total amounts that could have been collected in the corporate income tax system
Ukupni iznosi koji su se mogli prikupiti u sustavu oporezivanja dobiti, a nisu zbog
but were not because of various reductions in the tax base and reductions of the tax due were rising exponentially year after year.
postojanja mogućnosti umanjenja porezne osnovice i umanjenja poreza eksponencijalno su rasli iz godine u godinu.
In the light of problems with the deficits of the central government budget, and of most of the local and regional government units budgets, these are no small amounts.
U svjetlu problema s deficitima državnoga i većine proračuna lokalnih i regionalnih jedinica, ti iznosi nisu maleni.
But once again we have to conclude that in Croatia the real problem is not in the revenue but in the expenditure side of the central government budget.
Još jedanput moramo zaključiti da u Hrvatskoj nije problem na prihodovnoj, nego ponajprije na rashodovnoj strani proračuna.
In line with figures from the preceding table, it can be concluded that central gov
Sukladno podacima iz prethodne tablice, može se zaključiti kako i državni gubici
ernment budget losses due to uncollected corporate income tax have grown in the period under analysis.
zbog neubranih prihoda od poreza na dobit u Hrvatskoj u analiziranom razdoblju rastu.
For example, in 2001, the central government gave up or, rather failed to collect 60 million kuna because of statutory provisions it created itself, while in 2004 these losses had climbed to 337 million kuna.
Primjerice, u 2001. godini država se odrekla ili, bolje reći, zbog zakonskih odredbi koje je sama kreirala nije prikupila samo 60 milijuna kuna, dok su se ti gubici u 2004. godini povećali na čak 337 milijuna kuna.
Something similar occurred in 2004.
Slično se dogodilo i u 2004. godini.
In numbers of claimants in the system for reducing the tax due, claimants from the areas of special national concern stood out, although not very prominently.
Brojem korisnika umanjenja poreza na dobit odskaču korisnici s područja posebne državne skrbi, ali ne bitno.
The reductions of the tax base and the reduction of the tax due in the corporate income tax system divided into detailed groups are analyzed.
Analizirana su umanjenja osnovice i umanjenja obveze poreza na dobit, detaljno podijeljena po skupinama.