natgillin/translations-raw huggingface dataset:
The views expressed in the articles published in the Newsletter will reflect the opinions of the authors, which do not necessarily coincide with those of the Institute as institution.
Stavovi izraeni u èlancima objavljenim u Newsletteru izraavaju mišljenja autora koja ne moraju neminovno odraavati i mišljenje Instituta kao institucije.
What is the cost of customs compliance in Croatia?
Kolika je cijena ispunjavanja carinskih obveza u Hrvatskoj?
2 For more details about the research results, see the journal "Financijska teorija i praksa", No. 28 (3), 2004 and the website: http://www.ijf.hr/financijska_praksa/2004/3.htm
2 Više o rezultatima istra ivanja mo e se proèitati u èasopisu Financijska teorija i praksa, 28 (3), 2004. i na www.ijf.hr/financijska_praksa/2004/3.htm
Table 1 shows that VAT compliance costs and customs compliance costs accounted for the largest shares in GDP.
Iz tablice 1. vidljivo je kako su troškovi ispunjavanja obveze PDV-a te ispunjavanja carinskih obveza kao postotak BDP-a najveæi.
The share of compliance costs of other taxes in GDP was significantly smaller
Udio troškova ispunjavanja ostalih poreznih obveza u BDP-u znatno je manji.
Which taxes are most inefficient?
Koji su najneefikasniji porezi?
The efficiency of a tax is measured by the share of its compliance costs in the total revenues from this tax.
Efikasnost nekog poreza mjeri se udjelom troškova ispunjavanja odreðene porezne obveze u ukupnim prihodima tog poreza.
According to Table 1, the most inefficient tax is the Tax on small business.
Iz tablice 1. vidljivo je da su najneefikasniji porezi na dohodak obrtnika.
This means that the amount spent on a small business's tax compliance is almost equal (96%) to the amount paid for the tax.
Naime, obrtnici na ispunjavanje svoje porezne obveze potroše gotovo jednako (96%) koliko plate dr avi za poreze.
More specifically, a small business which pays one kuna tax pays another 96 lipas for the tax compliance.
Dakle, ako obrtnik plaæa jednu kunu poreza na dohodak, on potroši još 96 lipa za ispunjenje te obveze.
The question now is why are customs compliance costs so high?
Postavlja se logièno pitanje zašto su troškovi ispunjavanja carinske obveze tako visoki.
The interviewed importers offered the following reasons for that.
Intervjuirani su uvoznici definirali sljedeæe razloge te pojave.
Tax compliance costs as a share of GDP (%)
Udio troškova ispunjavanja porezne obveze u BDP-u (%)
Compliance costs as a share of total revenues from individual types of tax (%)
Udio troškova ispunjavanja obveze u prihodima pojedinog poreza (%)
Personal income tax (tax return) Total
Porez na dohodak graðana (por. prijava) Ukupno
Customs laws and regulations are changed too often
Carinski zakoni i propisi preèesto se mijenjaju
Customs procedure is too long
Carinska je procedura preduga
Does not know/No answer
Ne zna / bez odgovora
The most complicated and time-consuming aspects of customs compliance, as cited by the interviewed persons, were frequent changes in customs laws and regulations (40%).
Kao najkompliciraniji problem, odnosno kao ono što im oduzima najviše vremena pri ispunjavanju carinske obveze intervjuirani su naveli preèesto mijenjanje carinskih zakona i propisa (40%).
The second on the list was the problem of ambiguous or illogical texts of decrees, whose implementation depended on their interpretation (nearly 20%).
Na drugom je mjestu problem nedoreèenih i nelogiènih uredbi koje se provode ovisno o tome kako ih tko tumaèi (gotovo 20%).
A relatively large number of interviewed persons (over 10%) mentioned problems with the customs personnel as the most timeconsuming aspect of their customs compliance.
Relativno velik broj intervjuiranih (više od 10%) naveo je da im najviše vremena pri ispunjavanju carinske obveze oduzimaju problemi vezani za carinsko osoblje.
It needs emphasising that the efficiency or inefficiency of a tax depends not only on the amount of
Nu no je istaknuti da efikasnost ili neefikasnost nekog poreza nije samo rezultat visine troškova ispu
compliance costs related to that tax and the problems connected with the compliance, but also on the amount of revenues collected.
njavanja obveze pojedinog poreza i problema vezanih uz to, veæ i visine prikupljenih poreznih prihoda.
The efficiency of a tax is measured by the share of the compliance costs in the total revenues from that tax.
Naime, efikasnost nekog poreza mjeri se udjelom troškova ispunjavanja odreðene porezne obveze u ukupnim prihodima tog poreza.
Besides measuring the customs compliance costs, this research also proved their regressiveness.
Osim što je utvrðeno koliki su troškovi ispunjavanja carinske obveze, istra ivanje je dokazalo i njihovu regresivnost.
This means that as the value of imports rise, the customs compliance costs per import unit fall.
Dakle, kada raste vrijednost uvoza, troškovi ispunjavanja carinske obveze po jedinici uvoza padaju.
In other words, the larger the imports the lower the customs compliance costs per import unit.
To znaèi da su troškovi ispunjavanja carinske obveze po jedinici uvoza manji što se više uvozi.
Conclusions and recommendations
Zakljuèci i preporuke
As the research has shown that customs compliance costs are high, we give the following recommendations and suggest measures for their reduction:
Buduæi da je istra ivanjem utvrðeno kako su troškovi ispunjavanja carinske obveze visoki, donosimo zakljuèke i preporuke za njihovo smanjenje.
Finally, what do we recommend to customs duty payers?
Dakle, potrebno je provesti sljedeæe mjere.
• Customs regulations should be simplified.
• Pojednostavniti carinske propise.
• Once adopted, regulations should not be changed frequently.
• Jednom donesene propise što manje mijenjati.
• The information on customs laws and regulations, as well as on the procedure and practice of the Customs Administration, should be more easily available to all participants in the customs procedure.
• Poboljšati dostupnost informacija vezanih za carinjenje tako da su sve potrebne informacije vezane za carinske zakone, regulaciju, proceduru i praksu Carinske uprave što dostupnije svim sudionicima.
This could be particularly achieved by impruving the Customs Administration's website.
U tome im mo e znatno pomoæi i web stranica Carinske uprave.
• Decisions, interpretations and rulings related to customs disputes should be publicly disclosed.
• Javno obznaniti odluke, tumaèenja i rješenja carinskih sporova.
•A customs information technology system should be developed, which would be compatible with the corresponding systems in EU Member States in terms of hardware, software and telecommunication facilities.
• Razviti carinski informacijski sustav kompatibilan s istovrsnima u zemljama Europske unije u hardverskom, softverskom i telekomunikacijskom smislu.
Such a system should be based on the automatic customs data system (ASYCUDA) developed by UNCTAD which is accepted worldwide.
Osnova za uspostavu tog informacijskog sustava trebao bi biti automatski sustav za carinske podatke (engl.
• The number of customs offices with inspection departments (veterinary and market inspections, etc.) should be increased.
• U što više carinskih ispostava uvesti inspekcijske slu be (veterinarsku, tr nu i sl.).
• Customs houses should have modern equipment for agricultural product inspection, as required by the EU.
• Carinske prijelaze opremiti i suvremenom opremom za nadzor poljoprivrednih proizvoda, primjenu koje uvjetuju odredbe Europske unije.
• The number of highly specialised and qualified customs employees and authorised customs dispatchers should be increased.
• Zapošljavati što više usko specijaliziranih i kvalificiranih carinika i ovlaštenih carinskih otpremnika.
Trg J.F. Kennedyja 6, Croatia
Ekonomski fakultet, Zagreb Trg J.F. Kennedyja 6
Research interests Econometrics, time series analysis, macroeconometric modelling
Područja zanimanja Ekonometrija, analiza vremenskih nizova, makroekonometrijsko modeliranje
Selected research projects/grants
Odabrani istraživački projekti
Jakšić, S. & Žmuk, B. 2014.
Jakšić, S. i Žmuk, B. 2014.
Erjavec, N., Boris, C. & Saša, J. 2012.
Erjavec, N., Boris, C. i Saša, J. 2012.
Erjavec, N., Cota, B. & Jakšić, S. 2012.
Erjavec, N., Cota, B. i Jakšić, S. 2012.
One of the basic preconditions is an unambiguous system of national reporting, of which there will be some considerable discussion in the article.
Jedan od osnovnih preduvjeta je jasan sustav državnog izvještavanja i o njemu će u članku biti dosta riječi.
What proportions of the budget are going to be spent on education, healthcare, defence, public investment in the infrastructure, science and/or culture?
Koji dio proračuna će se trošiti na obrazovanje, zdravstvo, obranu, javne investicije u infrastrukturu, znanost i/ili kulturu?
Where will most of the funds deriving from the budget be used, and where will they be employed in smaller amounts?
Gdje će se koristiti najveći dio proračunskih sredstava, te gdje će se koristiti u manjim iznosima?
These are just a few of the questions relating to the budget, questions for which there must be a ready answer at any given moment.
To su samo neka od pitanja vezana uz proračun na koja u svakom trenutku moraju postojati spremni odgovori.
Members of parliament may or may not be
Saborski zastupnici, se mogu i ne moraju snalaziti
ment has to provide them with a draft that is as perspicuous as it may well be.
Stoga im vlada treba pružiti što čitljiviji prijedlog proračuna.
Budgetary expenditures, for example, have to be classified both functionally and administratively.
Proračunski izdaci, primjerice, mogu biti klasificirani funkcionalno ili administrativno.
It will show, in effect, where the funds are expended.
Ona, u stvari, prikazuje gdje se ta sredstva troše.
The Defence Ministry, for example, may give various kinds of benefits to ex-soldiers.
Ministarstvo obrane, primjerice, može davati razne socijalne pomoći bivšim vojnicima.
In this case, the sum should be shown functionally, as welfare, and not as defence.
U tom slučaju, iznos bi se funkcionalno trebao voditi kao socijalna skrb, a ne kao obrana.
For this reason, looking only at the administrative budget, i.e., the budget according to a classification by accounts, can mislead members of the parliament while they are evaluating the draft and making decisions about the apportionment of budgetary resources.
Stoga promatranje samo administrativnog proračuna, odnosno proračuna po računskoj klasifikaciji, može zavesti saborske zastupnike u procjenama i odlučivanju o dodjeli proračunskih sredstava.
The administrative classification of the Re
Računska klasifikacija RH se uvelike razlikuje od
public of Croatia differs considerably from the functional classification of government financial statistics (GFS).
funkcionalne klasifikacije državne financijske statistike (government financial statistics - GFS).
Although there is a monthly Finance Ministry publication in which expenditures are listed functionally according to GFS classifications, the parliamentary debate is based on the budget at the account level, that is the budget in its administrative form.
Premda postoji mjesečna publikacija Ministarstva financija u kojoj su izdaci klasificirani po funkcionalnoj klasifikaciji GFS-a na saborsku raspravu se ide s proračunom po računskom planu, odnosno s proraèunom u administrativnom obliku.
Such a budget shows the apportionment of funds according to administrative recipients, the departments in charge and in terms of separate pur
Takav proraèun prikazuje dodjelu sredstava prema administrativnim korisnicima, nositeljima te po posebnim namjenama, ali teško je precizno reći koliko se sredstava troši na koju namjenu.
The financing account is planned to come to the amount of 3,831,017,329 kuna.
Račun financiranja planiran je u iznosu od 3.831.017.329 kn.
The budget account and the financing account together are planned to amount to 52,878,876,329 kuna.
Račun proračuna je zajedno s računom financiranja planiran u iznosu od 52.878.876.329 kn.
The budget is balanced, as is the financing account: receipts from financing are the same as repayments.
Proračun je uravnotežen, kao i račun financiranja; primici od financiranja su jednaki otplatama.
Although in the budget as published there is
Iako su u objavljenom proračunu uspoređeni
comparison only of the amounts for 1998 and 1999, we will for the purposes of this analysis show, in addition to these planned amounts, the amounts that were actually realised in 1997, and add a comparison of the plan for 1998 and the realisation of 1997, and the plan for 1999 and the realisation of 1997.
samo planirani iznosi za 1998. i 1999. godinu, mi ćemo za potrebe ove analize, osim tih planiranih iznosa, prikazati i iznose ostvarene u 1997. godini, te dodati usporedbe plan 1998/ostvarenje 1997. i plan 1999/ostvarenje 1997.
Total budgetary revenues are constantly on the rise (Table 1).
Ukupni proračunski prihodi neprekidno rastu (Tabela 1).
The main item of non-tax revenue is the earnings of the public corporations.
Taj račun prikazuje državna zaduženja i otplate dugova.
Expenses to the same amounts relate to the repayment of foreign debts.
Iduća značajna stavka su financijski i ostali van
This large share is accounted for by the fact that this ministry handles all matters relating to the public debt, to debt servicing, transfers to the counties and other things.
U mjesečnom statističkom prikazu Ministarstva financija za prosinac, na primjer, navješćujući pokazatelj industrijske proizvodnje (CROLEI) prvi puta u posljednjih nekoliko godina upozorava na negativne trendove industrijske proizvodnje.
Ministry, we run up against problems once again, because this estimate has changed several times in the last five months.
pristignu očekivana financijska sredstva iz inozemstva, jedna vrlo značajna stavka u proračunu postaje krajnje upitna.
In the Ministry's monthly statistical review for December, for example, the industrial production indicator CROLEI warns, for the first time in the last few years, of negative trends in industrial production.
Usprkos teškim gospodarskim prilikama, velikoj nezaposlenosti i vanjskotrgovinskom deficitu koji bi mogli ukazivati na potrebu smanjenja takvih izdataka, najveća stavka među tekućim izdacima su izdaci za zaposlene.
The logical consequence of such circumstances is considerable welfare transfers.
Veliki proračunski izdaci ograničavaju prostor i istiskuju sredstva namijenjena privatnom sektoru.
Revenue expected from privatisation do not
Većina kapitalnih izdataka, nažalost, troši se na
seem realistic, and some of the problems that are met have to be mentioned.
opremu, održavanje zgrada i izgradnju zgrada za javne institucije.
This is the construction of the transportation infrastructure.
S toga se može dati nekoliko konkretnih prijedloga.
In addition, a study should be made of employment structure by sector (public sector, banks, companies), which might indicate where some still very important problems lie.
Uz to bi bilo neophodno ponuditi više manjih tabela u kojima bi se jasno pokazali agregirani podaci po pojedinim funkcijama poput zdravstva, školstva, itd.
Looked at in a different way, it is alarming
Javni dug je mehanizam čijim se korištenjem
Most of the capital expenditures, alas, go on
podataka mogu se postići u manje od godine dana.
equipment, and the maintenance and construction of public buildings.
Neophodno je prestati s praksom prilagođivanja podataka o veličini BDP-a.
The main item in development projects (transportation infrastructure) depends on obtaining foreign loans, on direct foreign investment and foreign assistance.
Ukoliko se osiguraju sredstva i vrijeme, te prihvati pomoć međunarodnih institucija i stranih stručnjaka bez problema bi se postigli rezultati koje druge zemlje već imaju.
If we take the forecast trade deficit into account as well as the expected continued reduction in exports, the chances for development projects are very uncertain.
Neophodno je osigurati jasne, lako čitljive i pouzdane podatke o javnim financijama i državnoj statistici.
Without genuine improvements in ongoing
Bez tih preduvjeta ni saborski zastupnici, ni
privatisation, it is obvious that the national budget will continue to be used to settle the burning questions of pensions payments, healthcare financing, and will to a great extent affect the activity of the private sector.
cjelokupna javnost neće moći imati jasnu i preglednu sliku važnih pitanja javnog sektora relevantnih za razvoj i blagostanje kako nas tako i budućih generacija.
determine the size of GDP.
Ostvarenje kn u % Plan kn
Total revenue (I+II) I.
e) Prihodi od vlastite djelatn.
Current revenue (A + B)
(uplaćeni u proračun)
Roads charges d) Other revenue
Izdaci za geodetski prostorni sustav
Personnel expenditures (Wages and salaries, employee contribution)
Ostali tekući prijenosi sredstava pror. korisnicima
Expenses for transport safety
Tek. prij. izvanpror. fondovima
Current transfers to other levels of of national government
Ostale potpore i prijenosi sredstava izvanpror. korisnicima
Procurement of state owned buildings
Kapitalni prijenos izvanprorač.korisnicima u inoz.
Intangible assets in state property
Dani državni zajmovi i udio u glavnici IV.
Repayment (of state loans)
Inozemni državni dug
% Cumulativ amounts Cumulativ %
u % Kumulativni iznosiKumulativni %
Ministry of Labor and Social Affair
Ministarstvo rada i socijalne skrbi
Ministry of Education and Sports
Ministarstvo prosvjete i športa
Ministry of Internal Affairs
Ministarstvo unutarnjih poslova
Ministry of Development and Reconstruction
Ministarstvo razvitka i obnove
Ministry of Croatian Homeland War Veterans
Ministarstvo hrvatskih branitelja domovinskog rata
State Agency for Family Maternity and Youth Protection
Državni zavod za zaštitu obitelji, materinstva i mladeži
Ministry of Science and Technology
Ministarstvo znanosti i tehnologije
Ministry of Agriculture and Forestry
Ministarstvo poljoprivrede i šumarstva
Water - Supply State Agency
Državna uprava za vode
Ministry of Foreign Affairs
Ministarstvo vanjskih poslova
Croatian Center for Demining
Hrvatski centar za razminiranje
National Security Office
Ured za nacionalnu sigurnost
Ministry of Constructing, Building and Housing
Ministarstvo prostornog uređenja, graditeljstva i stanovanja
State Burau of Statistics
Državni zavod za statistiku
State Directorate of Environmental Protection
Državna uprava za zaštitu prirode i okoliša
State Geodetic Directorate
Državna geodetska uprava
State Weather Directorate
Državni hidrometerološki zavod
State Auditory Office
Državni ured za reviziju
President of the Republic of Croatia
Predsjednik Republike Hrvatske
Ministry of Migrant Affairs
Ministarstvo povratka i useljeništva
Croatian Agency for Promoting Investment
Hrvatska agencija za promicanje ulaganja
State Hidrographic Institute
Državni hidrografski institut
Angency for protection of Market Competition
Agencija za zaštitu tržišnog natjecanja
Croatian Information-Documentation Referal Agency
Hrvatska informativno-dokumentarna referalna agencija
Public Attorney's Office
Ured pučkog pravobranitelja
Commission for Relations with Religious Communities TOTAL EXPENDITURE
Komisija za odnose s vjerskim zajednicama UKUPNI RASHODI
Gross Domestic Product
Bruto domaći proizvod
Estimation of the Central Bureauf of Statistics
Procjena Državnog zavoda za statistiku
Tax on profits
u % Plan kn
b) Other revenue from sales of property 2.
b. Ostali kapitalni prihodi od prodaje imovine 2.
Revenue from privatisation/sales enterprises
Prihodi od privatizacije/prodaje udjela u poduzeću
NEWSLETTER 75 | DANIJELA KULIŠ | Excise duties system in Croatia closer to the European system | Institute of Public Finance 1
NEWSLETTER 75 | DANIJELA KULIŠ | Sustav trošarina u Hrvatskoj bliži europskom sustavu | Institut za javne financije 1
Excise duties system in Croatia closer to the European system
Sustav trošarina u Hrvatskoj bliži europskom sustavu
February saw the announcement of a new Law on Excises (ZOT, in Croatian Zakon o trošarinama), the aim of which is to incorporate European excise institutes into the legislation of the Republic of Croatia and harmonise Croatian excise duties with the minimum amounts of excise rates prescribed in EU directives.
S ciljem ugradnje europskih trošarinskih instituta u zakonodavstvo Republike Hrvatske (RH) i usklađivanjem s minimalnim visinama stopa trošarina propisanih EU direktivama, u veljači je objavljen novi Zakon o trošarinama (ZOT).
The Law came into force on March 2, with the exception of certain provisions that will be applied from the day of accession to the EU.
Zakon je stupio na snagu 2. ožujka s izuzetkom određenih odredbi koje će se primjenjivati od dana primanja u Europsku uniju.
The first part of the Law on Excises contains the fundamental provisions of the excise system, and the second relates to the taxation of harmonised excise products, while the third contains offence, procedural and transitional/final provisions.
Prvi dio ZOT-a donosi temeljne odredbe trošarinskog sustava, drugi se odnosi na oporezivanje harmoniziranih trošarinskih proizvoda, a treći sadrži prekršajne, postupovne te prijelazne i završne odredbe.
The Law introduces the electronic Excise Movement and Control System (EMCS) into the territory of the Republic of Croatia as of March 1, 2013; as of the day of accession to the EU, it will be established between the Republic of Croatia and other EU member states.
Zakonom se od 1. ožujka 2013. na teritoriju RH uvodi elektronički Sustav kontrole kretanja trošarinskih proizvoda (Excise Movement Control System - EMCS), a s danom pristupa EU-u uspostavlja se i između RH i drugih država članica EU-a.
Although minimum rates and taxable products are prescribed in the harmonised system of the EU, there are in fact considerable differences among the countries.
Premda su u harmoniziranom sustavu EU-a propisane minimalne stope i oporezivi proizvodi, među zemljama još uvijek postoje znatne razlike.
For the purpose of providing an outline picture, the minimal prescribed and the actual rates applied in some EU countries and in the Republic of Croatia are displayed.
Radi dobivanja okvirne slike prikazuju se minimalno propisane i stvarne stope koje se primjenjuju u pojedinim zemljama EU-a i u RH.
The amount of excise duty on alcohol and alcoholic beverages is not changed by the new Law.
Visina trošarine na alkohol i alkoholna pića nije promijenjena novim Zakonom.
The current rates in the Republic of Croatia are at a rate higher than those minimally prescribed in the EU, and as far as European regulations are concerned need not be changed.
Sadašnje stope u RH na višoj su razini od minimalno propisanih u EU-u i što se tiče europskih propisa ne bi se trebale mijenjati.
On accession to the EU, the volume restrictions for commercial production outside the system of suspended payment of excise duties will be lifted.
Pristupanjem EU-u ukidaju se količinska ograničenja za komercijalnu proizvodnju izvan sustava odgode plaćanja trošarine.
In the production and processing of non-food products, an exempt user of excise goods will not pay excise duty on ethyl alcohol partially denatured by regulation preparations.
U proizvodnji i preradi neprehrambenih proizvoda, oslobođeni korisnik trošarinskih proizvoda ne plaća trošarinu na etilni alkohol koji je djelomično denaturiran propisanim sredstvima.
Minimum excise duty in the EU in euro
Minimalna trošarina u EU (u eurima)
Minimum excise duty in the EU in kuna
Minimalna EU trošarina (u kn)
40 kuna for 1% actual alcoholic strength in a hectolitre of finished product (hl/°alc)
40 kn za 1% volumnog udjela stvarnog alkohola u hektolitru gotovog proizvoda (hl/°alc)
1.87 € hl/°alc 0.748 € hl/°Plato
1,87 € hl/°alc 0,748 € hl/°Pato
13.89 kuna hl/°alc 5.55 kuna hl/°Plato
13,89 kn hl/°alc 5,55 kn hl/°Plato
0 kuna/hl of finished product
0 kn/hl gotovog proizvoda
5,300 kuna/hl or pure alcohol
5.300 kn/hl čistog alkohola
550 €/hl of pure alcohol 4,084.03 kuna/hl
550 €/hl čistog alkohola 4.084,03 kn/hl
Source: European Commission (2013a); Zakon o trošarinama.
Izvor: European commission (2013a); Zakon o trošarinama.