natgillin/translations-raw huggingface dataset:
Up to 1997 the system for harmonising
Sve do 1997. godine sustav harmoniza
direct taxation was very modest in the EU.
cije izravnog oporezivanja u EU bio je vrlo skroman.
Up to that time there were only directives concerning mergers and parent-subsidiary companies, which were primarily oriented to resolving double taxation issues.
Naime, do tada su postojale samo direktive o spajanjima poduzeća te o društvima majka-kćer, koje su prije svega bile usmjerene na rješavanja pitanja dvostrukog oporezivanja.
After 1997 the member states started a broad debate aimed at action to control the negative effects of tax competition.
Nakon 1997. godine države članice pokrenule su široku raspravu usmjerenu na akciju kojom bi se trebali kontrolirati negativni učinci porezne konkurencije.
Thus the tax package for controlling harmful tax competition adopted by the Council included:
Tako porezni paket za suzbijanje štetne porezne konkurencije koji je usvojilo Vijeće sadržava:
member states (1) not to introduce any new harmful tax measures, (2) to reinvestigate existing tax laws and abolish all harmful tax measures as soon as possible, (3) to inform each other of measures that the Code might comprehend and (4) to work towards the abolition of harmful tax competition in countries outside the EU
Code of conduct), kojim su se države članice obvezale (1) da neće uvoditi nikakve nove štetne porezne mjere, (2) da će preispitati postojeće porezne zakone i ukinuti sve štetne porezne mjere što je prije moguće, (3) da će obavijestiti jedna drugu o mjerama što bi ih Kodeks mogao obuhvatiti i (4) da će poticati ukidanje štetne porezne konkurencije i u zemljama izvan EU
• an instrument for reducing differen
• instrument smanjivanja razlika u efe
• an instrument removing withholding
• instrument uklanjanja poreza po odbi
Thus interest and royalties are taxed only in the member state in which the beneficial owner is domiciled, and not in the state in which they are earned.
Tako se kamate i autorske naknade oporezuju samo u državi članici u kojoj korisnik tih naknada ima sjedište, a ne u državi u kojoj su one ostvarene.
As national tax systems are on the
Kako su nacionalni porezni sustavi
whole in the jurisdiction of the 25 member states, it is extremely hard to achieve total harmonisation of the system.
uglavnom u nadležnosti 25 država članica, vrlo je teško postići potpunu harmonizaciju sustava.
The last enlargement of the EU additionally deepened tax differences in the Union.
Posljednje proširenje EU dodat no je produbilo porezne razlike u Uniji.
Thus, in spite of the introduction of a common market and economic and monetary union, there is still no genuinely common tax policy in the EU.
Tako, usprkos uvođenju zajedničkog tržišta te ekonomske i monetarne unije, u EU još uvijek ne postoji istinska zajednička porezna politika.
Only after consultations with the European Parliament and the Economic and Social Committee can the Commission send a proposal to the Council, which has to decide unanimously concerning proposals from the area of taxation.
Tako nakon konzultacija s Europskim parlamentom i Ekonomskim i socijalnim odborom Komisija prijedlog upućuje Vijeću, koje jednoglasno odlučuje o prijedlozima s područja oporezivanja.
But since a system of this nature blocks the making of any decisions, in order to facilitate decision making about tax issues, the Commission has proposed the application of a close collaboration procedure.
No kako takav sustav blokira donošenje odluka, da bi se olakšalo odlučivanje o poreznim pitanjima, Komisija je predložila primjenu procedure bliske suradnje.
This would enable a group of at least eight member states to collaborate with the Commission in the making of decisions in a given tax area; any decision so made, after approval from the Council, would have the effect of a decision of a qualified majority.
Ona bi omogućivala Komisiji da grupa od najmanje osam država članica može surađivati u donošenju odluka na određenome poreznom području, te bi nakon dobivanja odobrenja Vijeća njihova odluka mogla djelovati kao odluka kvalificirane većine.
New York: McGraw-Hill.
New York: The McGraw-Hill.
Fiskalni sustav i fiskalna politika Europ
skalni sustav i fiskalna politika Europske
Predrag Bejakoviæ DSc Institute of Public Finance, Zagreb
dr. sc. Predrag Bejakoviæ Institut za javne financije, Zagreb
Although poverty is usually defined
Iako se siromaštvo najjednostavnije
as a lack of money or insufficient money or lack of assets, there is no generally accepted definition of poverty.
objašnjava kao neposjedovanje novaca ili dovoljno novca te malo ili nedovoljno imovine, zapravo ne postoji jedinstvena opæeprihvaæena definicija siromaštva.
According to the Scottish Poverty Information Unit (BBC, 2005) people live in poverty when they are denied an income sufficient for their material needs and when these circumstances exclude them from taking part in activities that are an accepted part of daily life in that society.
Prema stavu Scottish Poverty Information Unita (BBC, 2005) ljudi su siromašni ako nemaju dovoljno sredstava za svoje materijalne potrebe i ako ih uvjeti iskljuèuju iz aktivnog sudjelovanja u djelatnostima koje se smatraju uobièajenima u društvu.
Thus, poverty can be seen in different forms, including the lack of income and means required for securing a sustainable existence; famine and undernutrition; bad health, inaccessibility or limited accessibility to education and other basic services; increased mortality, including mortality from illness, homelessness and inadequate dwelling conditions; insecure environment, social discrimination and isolation.
Siromaštvo se tako oèituje na razlièite naèine, meðu kojima su nedostatak dohotka i sredstava potrebnih da se osigura odr iva egzistencija; glad i neuhranjenost, slabo zdravlje, nedostupnost ili ogranièena dostupnost obrazovanja i drugih temeljnih usluga; poveæana smrtnost, ukljuèujuæi smrtnost od bolesti; beskuæništvo i neodgovarajuæi stambeni uvjeti; nesigurno okru enje, društvena diskriminacija i izolacija.
An important feature of the negation of human rights is non-participation in decision making and in the civil, social and cultural life of community.
Bitno obilje je negacije ljudskih prava takoðer je nesudjelovanje u odluèivanju i u graðanskom, društvenom i kulturnom ivotu zajednice.
Poverty multi-dimensionality is manifested in a situation of a sustained or chronic deprivation of the resources, capabilities, choices, security and power necessary for the enjoyment of an adequate
Višedimenzionalnost siromaštva oèituje se u stanju koje obilje ava dugotrajna ili stalna uskraæenost resursa, sposobnosti, moguænosti izbora, sigurnosti i moæi koje su nu ne za odgovarajuæi
standard of living and other civil, cultural, economic, political and social rights.
ivotni standard i ostvarenje drugih graðanskih, ekonomskih, politièkih, kulturnih i socijalnih prava.
Poverty is usually divided into income
Siromaštvo se obièno dijeli na doho
- without the possibilities to meet basic needs - and non-income - concomitant with some other features important for life mostly linked with the level of education, health and suchlike.
dovno- bez moguænosti zadovoljavanja minimalnih ivotnih potreba - i nedohodovno - koje obuhvaæa i neka druga ivotno va na obilje ja, najèešæe vezana uz razinu obrazovanja, zdravlja i sl.
The health situation and indices concerning the nutrition and literacy of the population are usually included in an analysis of non-income poverty.
U razmatranju nedohodovnog siromaštva ukljuèuju se zdravstveno stanje, pokazatelji o prehrani i pismenosti stanovništva.
However, more attention is dedicated to absolute and relative income poverty.
Ipak, opæenito se veæa pozornost pridaje apsolutnom i relativnom dohodovnom siromaštvu.
The World Bank (2000) definition says that a person can be considered poor if his or her income level falls below some minimum level necessary to meet basic needs.
Svjetska banka (World Bank, 2000) utvrðuje da jeosoba siromašna ako je njezin dohodak nedovoljan za zadovoljavanje razine nunih potreba.
This level varies from time, place and society, according to level of development, societal norms and values.
Razina tih potreba se mijenja tijekom vremena i u razlièitim društvima, u skladu s stupnjem razvoja, društvenim normama i vrijednostima.
Absolute poverty measures the pro
Apsolutno siromaštvo podrazumijeva
portion of a population surviving on less than a specific amount of income.
postotak stanovništva koje ivi ispod odreðenog iznosa raspolo ivog dohotka.
This specific amount is the poverty line.
Taj je odreðeni iznos granica siromaštva.
Absolute poverty lines set an absolute minimum standard of living and are typically based on a fixed basket of food products (deemed to represent the adequate minimum nutritional intake necessary for good
Apsolutna granica siromaštva oznaèava apsolutni minimalni ivotni standard i obièno se temelji na toèno utvrðenoj potrošaèkoj košarici prehrambenih proizvoda (za
Glossary* UDC 364.65 JEL 132
Pojmovnik* UDK 364.65 JEL 132
Hence absolute lines can vary across countries, depending on the composition of the consumption basket.
Stoga se apsolutna granica siromaštva mo e znatno razlikovati meðu zemljama, ovisno o sadr aju potrošaèke košarice.
Relative poverty lines define poverty
siromaštvo u odnosu prema nacionalnom
relative to national living standards because, irrespective of absolute needs, people may consider themselves poor when their living standards are substantially below those of others in their country.
ivotnom standardu jer se, bez obzira na apsolutne potrebe, ljudi mogu smatrati siromašnima ako je njihov standard znatno nii od standarda drugih osoba u promatranoj zemlji.
Relative poverty lines are usually set as a fixed percentage of median or mean equivalent household income.
Relativna granica siromaštva obièno se utvrðuje kao odreðeni postotak medijalnoga ili prosjeènog dohotka kuæanstva.
It is very important to fix on the man
Vrlo je bitno kako se siromaštvo mje
ner of measuring poverty, because this will determine (or confuse) attempts to formulate sensible policies for helping the poor and for the redistribution of income.
ri jer to odreðuje (ili ote ava) pokušaje utvrðivanja odgovarajuæe politike pomoæi siromašnima te raspodjelu dohotka.
The most commonly used way for measuring poverty is based on income or consumption levels.
Najuobièajeniji naèini mjerenja temelje se na razini raspolo ivog dohotka ili potrošnje.
Information on consumption and income is obtained through sample surveys, during which households are asked to answer detailed questions on their spending habits and sources of income.
Informacije o dohotku ili potrošnji dobivaju se odgovarajuæim istra ivanjima reprezentativnog uzorka stanovništva, kada se èlanove kuæanstva pita o pojedinostima njihovih potrošaèkih navika i izvorima dohotka.
Such surveys are conducted more or less regularly in most countries.
Ta se ispitivanja provode u veæini zemalja.
These sample survey data collection methods are increasingly being complemented by par
Naèini i metode prikupljanja podataka na temelju uzorka vrlo su slo eni, a
ticipatory methods, where people are asked what their basic needs are and what poverty means for them.
obièno se ispituje koje su osnovne ivotne potrebe ispitanika i što za njih znaèi siromaštvo.
The calculation of the poverty rate is
Izraèuni stopa siromaštva podlo ni su
exposed to methodological limitations that we will try to explain.
i metodološkim ogranièenjima koja æemo nastojati objasniti.
It is common to measure inequality in
Obièno se siromaštvo mjeri prema
living standards using income or expenditure across individuals in a given month.
raspolo ivom dohotku ili rashodima u promatranome mjesecu.
However, due to problems in measuring poverty, income or expenditure in a given month is only an imprecise measure of the living standard of a household.
Ipak, s obzirom na probleme u mjerenju siromaštva, dohodak ili rashodi u promatranome mjesecu tek su priblina mjera ivotnog standarda kuæanstva.
In order to obtain a more representative approximation of inequality, it is better (and more complicated) to reckon poverty and inequality using data over a longer period (presumably over four periods like, for example, the average in the current month, 12, 24 and 36 months ago) than data for a single month.
Za dobivanje pouzdanijih spoznaja o nejednakosti bolje je (i znatno sloenije) izraèunavati siromaštvo i nejednakost upotrebom pokazatelja za dulje vremensko razdoblje (npr. pomoæu èetiri serije podataka za tekuæi mjesec, te za razdoblje prije 12, 24 i 36 mjeseci) nego na temelju podataka samo za jedan mjesec.
Census income consists only of the
Popisni podaci o dohotku odnose se
family's cash receipts.
samo na gotovinski dohodak u obitelji.
To understand the significance of this fact, we require a definition of income.
Da bi se shvatila vanost te èinjenice, potrebno je znati definiciju dohotka.
A person's income during a given period is the sum of the amount consumed during that period and the amount saved.
Dohodak osobe tijekom promatranog razdoblja zbroj je iznosa potrošenih tijekom razdoblja i ušteðenog iznosa.
A family's income consists not only of the cash it received but also in-kind receipts - payment to individuals in commodities or services as opposed to cash.
Obiteljski dohodak ne sastoji se samo od dobivenog novca nego i od primitaka u naturi- plaæanja u robi i uslugama, za razliku od gotovine.
Thus, the census measure underestimates income by the amount of in-kind receipts.
Tako su popisni podaci o dohotku podcijenjeni za iznos primitaka u naturi.
One major form of inkind income is the value of the time adults devote to their household.
Jedan od glavnih oblika primitaka u naturi jest vrijednost vremena koju odrasle osobe posveæuju svom kuæanstvu.
The official data miss important differences in the levels of economic resources available to single-parent versus two-parent families, two parent families with both parents working versus those with one parent at home.
Slubeni podaci ne obuhvaæaju znaèajnu razliku izmeðu razine ekonomskih moguænosti kojima raspola e obitelj samohranog roditelja u usporedbi s obitelji s oba roditelja, kao ni izmeðu obitelji u kojoj su oba roditelja u radnom odnosu i one u kojoj je jedan roditelj kod kuæe.
Inkind income is also provided by durable goods.
I trajna dobra omoguæuju realizaciju dohotka u naturi.
Thus, if a family owns a house that could rent for HK 2,000 per month, this amount should be included in its income.
Stoga, ako obitelj posjeduje kuæu koja bi se mogla unajmiti za 2.000 kuna u mjesecu, taj iznos treba biti ukljuèen u dohodak obitelji.
The official figures ignore taxes.
Slu beni podaci zanemaruju poreze.
Specifically, all of the income data are before tax.
Svi podaci o dohotku odnose se na dohodak prije oporezivanja.
Hence, the fact that the income tax system takes a larger share of income from high- than from low-income families is not reflected in the numbers.
Èinjenica da sustav poreza na dohodak uzima veæi udio dohotka od obitelji s veæim dohotkom nego od obitelji s manjim dohotkom ne oèituje se u tim podacima.
The official figures exclude in-kind
Slu beni podaci ne obuhvaæaju tran
transfers from government.
sfere u naturi koje daje dr ava.
Although the figures include some other cash transfers from the government, they exclude in-kind transfers - payments from the government to individuals in commodities or services as opposed to cash.
Iako su u podatke uvršteni neki drugi transferi gotovog novca koje isplaæuje dr ava, oni ne obuhvaæaju transfere u naturi - dr avna davanja pojedincima u obliku roba i usluga, za razliku od davanja u gotovini.
Finally, there are problems in defining
Konaèno, postoje problemi u definira
the unit of observation.
nju jedinice promatranja.
Most people live with others, and at least to some extent make their economic decisions jointly.
Veæina ljudi ivi s nekim i barem donekle zajednièki donose ekonomske odluke.
Should income distribution be measured across individuals or households?
Treba li rasporeðeni dohodak mjeriti po pojedincima ili po kuæanstvu?
If economies are achieved by living together, should they be taken into account in computing an individual's income?
Ako su ekonomska dobra ostvarena u zajednièkom ivotu, treba li ih uzimati u obzir pri izraèunavanju dohotka pojedinca?
For example, are the members of a two-person household with total income of HK 3,000 as well off as a single individual with HK 1,500?
Na primjer, jesu li osobe dvoèlanog kuæanstva s ukupnim dohotkom od 3.000 kuna u povoljnijem polo aju od osobe koja ivi sama, a ostvaruje dohodak od 1.500 kuna?
If this is true, the members of the couple are better off in real terms.
Ako je to toèno, èlanovi zajednièkog kuæanstva u realnim su pokazateljima u boljem poloaju.
But finding just the right adjustment factor is not easy.
Ali nije lako pronaæi pravi naèin prilagoðivanja podataka.
Especially for countries in transition,
U izraèunima siromaštva, posebice za
Grootaert and Braithwaite (1998) believe that this measure is more accurate than income due to the high volatility of current income, since people are paid very irregularly, with several months of wage arrears being common.
Grootaert i Braithwaite (1998) vjeruju da je to pouzdanija mjera zbog velike promjenjivosti tekuæeg dohotka jer zaposleni èesto neredovito dobivaju plaæu, s uobièajenim zaostacima (kašnjenjima) od nekoliko mjeseci.
Furthermore, income underreporting is widespread, because survey respondents are not willing fully to disclose illegal or semi-legal income sources.
Nadalje, vrlo je èesto zatajivanje ostvarenog dohotka jer ispitanici nisu voljni reæi punu istinu o nezakonitim ili poluzakonitim izvorima dohotka.
Finally, produce from the household plot has become a mainstay of food consumption and this is not a standard component of monetary income.
Konaèno, proizvodnja prehrambenih proizvoda na vlastitoj okuænici postala je najva niji izvor hrane, a to nije standardna (uobièajena) sastavnica novèanog dohotka.
However, the above discussion suggests that it might be fruitful to consider income and expenditure not as alternative, but rather as complementary, measures of well-being.
Stoga bi mo da bilo korisno razmotriti dohodak i potrošnju ne kao alternativne mjere blagostanja, nego kao komplementarne.
Support for this approach is provided by Atkinson (1989), who distinguishes between two conceptions of poverty: a standard-of living approach, which emphasises minimum levels of consumption of goods and leads naturally to an expenditure-based measure, and a minimum-rights approach, which emphasises the provision of minimum incomes but does not prescribe how they should be spent.
Stoga Atkinson (1989) kao potvrdu tom pristupu razlikuje koncepte siromaštva pomoæu pristupa ivotnom standardu, u kojemu se naglašava minimalna razina potrošnje robe i dobara i, naravno, upuæuje na mjerenje potrošnje, te pristupa minimalnim pravima, pri èemu se naglašava va nost minimalnog dohotka, ali se ne propisuje kako se on treba potrošiti.
In contemplating policies that might
U razmišljanju o politikama koje mo
alleviate poverty, it is sometimes helpful to know how far the poverty population lies below the poverty lines.
gu ublaiti siromaštvo pokatkad je korisno znati koliko je siromašno stanovništvo udaljeno od granice siromaštva.
The poverty gap measures how much income would have to be transferred to the poor population to raise every household's income to the poverty line (assuming the transfers have no effects on the recipients' work effort).
Jaz siromaštva pokazuje koliko bi dohotka trebalo transferirati siromašnom stanovništvu da se dohodak kuæanstva podigne do granice siromaštva (uz pretpostavku da transferirani dohodak ne utjeèe na radne napore primatelja).
Poverty intensity is a common indica
Intenzitet siromaštva zajednièki je po
tor taking into account the number of poor, the depth of poverty and inequality among the poor.
kazatelj koji obuhvaæa broj siromašnih, dubinu siromaštva (odnosno udaljenosti od granice siromaštva) i nejednakosti meðu siromašnim.
For practical purposes, the percentage change in the poverty intensity can be approximated as the sum
Zbog praktiènih razloga intenzitet siromaštva mo e se aproksimativno uzeti kao zbroj postotnih promjena stopa siromaštva i jaza siromaštva.
based targeting in Eastern Europe and the Former Soviet Union [online].
Poverty correlates and indicator Based Targeting in Eastern Europe and the
tion ork for everyone: poverty and inequality in Europe and Central Asia [online].
tion work for everyone: poverty and inequality in Europe and Central Asia [online].
A MATHEMATICAL MODEL AND DECISION SUPPORT SYSTEM FOR DETERMINATION OF THE VALUES OF THE MARGINAL RESERVE REQUIREMENT AS INSTRUMENT OF MONETARY POLICY
MATEMATIČKI MODEL I PROGRAMSKA PODRŠKA ZA ODREĐIVANJE VRIJEDNOSTI GRANIČNE OBVEZNE PRIČUVE KAO INSTRUMENTA MONETARNE POLITIKE
Darko PONGRAC, MSc
mr. sc. Darko PONGRAC
Croatian National Bank
Hrvatska narodna banka, Zagreb
Kristina ŠORIĆ, PhD Faculty of Economics, Zagreb
prof. dr. sc. Kristina ŠORIĆ Ekonomski fakultet, Zagreb
Višnja VOJVODIĆ ROSENZWEIG, PhD Faculty of Economics, Zagreb
doc. dr. sc. Višnja VOJVODIĆ ROSENZWEIG Ekonomski fakultet, Zagreb
This paper studies the problem of interdependence between central bank and com
U radu se promatra problem međuovisnosti ciljeva središnje banke i poslovnih ba
The basic central bank task is to achieve and to maintain price stability.
Osnovni je cilj Hrvatske narodne banke postizanje i održavanje stabilnosti cijena.
Croatian external debt has been increasing for years and so the activities of the Croatian National Bank are designed to correct this situation.
Zbog višegodišnjeg problema visokog udjela inozemnog duga u BDP-u, aktivnosti središnje banke uvelike su usmjerene na destimuliranje rasta zaduživanja poslovnih banaka u inozemstvu.
In order to stop the further increase of the external debt, the Croatian National Bank uses several monetary policy instruments, among which is the marginal reserve requirement.
Radi sprječavanja daljnjeg rasta inozemnog duga poslovnih banaka, HNB se koristi s nekoliko instrumenata monetarne politike, među kojima se posebno izdvaja granična obvezna pričuva.
On the other hand, the goal of commercial banks is to maximise profits.
Nasuprot tome, cilj poslovnih banaka je ostvarenje što veće dobiti.
Banks take loans from abroad at a lower interest rate and invest this money in Croatia at a higher interest rate, thus fulfilling their goal.
Pritom se one zadužuju u inozemstvu po nižoj, a sredstva plasiraju u obliku kredita na domaćem tržištu po višoj kamatnoj stopi i tako ostvaruju svoj cilj.
In order to obtain the desired effects of the marginal reserve requirement, its optimal percentage value should be determined.
Da bi granična obvezna pričuva imala željene učinke, potrebno je odrediti optimalni postotak izdvajanja.
This problem is modelled as a bi-level mixed 0-1 programming problem.
Za to je razvijen matematički model dvorazinskoga mješovitog 0-1 programiranja.
The objective of the leader (Croatian National Bank) is to minimize the increase in household loans by setting different percentages of the reserve requirements for loans extended to households and for those granted to enterprises.
Cilj voditelja (u ovom primjeru HNB-a) jest određivanjem različitih postotaka pričuve minimizirati porast kreditnih plasmana stanovništvu od poslovnih banaka, a cilj sljedbenika (poslovnih banaka) jest maksimizacija dobiti.
Šorić and V.
Šorić i V.
Key words: monetary policy instruments, commercial banks credit activity, marginal reserve requirement, bi-level mixed 0-1 programming problem, NP-hard problem, heuristic
Ključne riječi: instrumenti monetarne politike, kreditni plasmani poslovnih banaka, granična obvezna pričuva, model dvorazinskoga mješovitog 0-1 programiranja, NP-težak problem, heuristika
Because the foreign debt of the commercial banks accounts for a large proportion of
Kako inozemni dug poslovnih banaka čini velik udio u ukupnome inozemnom za
the overall foreign indebtedness of the Republic of Croatia, the Croatian National Bank (CNB) makes use of measures to affect bank behaviour.
duženju Republike Hrvatske, Hrvatska narodna banka (HNB) se koristi mjerama kojima može utjecati na ponašanje banaka.