natgillin/translations-raw huggingface dataset:
Developments in the Croatian Tax System Developments in the Croatian Tax System
Kretanja u hrvatskome poreznom sustavu Kretanja u hrvatskome poreznom sustavu
The Institute of Public Finance deals with economic research and analysis related to various forms of public finances such as the budget, taxation and customs duties.
Institut za javne financije bavi se ekonomskim istra ivanjima i analizama vezanim uz razne vidove javnih financija poput proraèuna, poreza i carina.
Its orientation is thus to the various economic, legal and institutional topics that are important for the sound long-term economic development of the Republic of Croatia.
Tom djelatnošæu usmjeren je na razne ekonomske, pravne i institucionalne teme va ne za zdrav dugoroèni ekonomski razvoj Hrvatske.
So that the public should be able to have a better insight into certain issues, the Institute of Public Finance is launching its Newsletter, in which it will from time to time publish informed and independent analysis of economic questions.
Kako bi se javnosti omoguæilo da bolje razumije odreðena pitanja, u Newsletteru se povremeno objavljuju struène i nezavisne analize ekonomskih pitanja.
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 izra eni u èlancima objavljenim u Newsletteru izra avaju mišljenja autora koja ne moraju neminovno odra avati i mišljenje Instituta kao institucije.
Full text of Newsletter is also available on Institute's Web site: http://www.ijf.hr/newsletter.
Potpuni tekst Newslettera na hrvatskom i na engleskom jeziku nalazi se i na Internet adresi: http://www.ijf.hr/newsletter.
The main principles on which the Croatian tax system was established by introducing a tax reform ten years ago are still broadly observed, despite the deviations caused by current economic and political changes.
Osnovna naèela na kojima je poreznom reformom zapoèetom prije desetak godina utemeljen hrvatski porezni sustav uglavnom se i dalje poštuju unatoè pojavi odreðenih odstupanja uzrokovanih trenutaènim gospodarskim ili politièkim promjenama.
While some of the changes represent a move in the right direction (e.g. decreasing of the tax burden, giving priority to consumption taxation over taxation of income and savings, reducing tax evasion, improving the efficiency of tax administration), other changes that have already been effected or announced should be reconsidered carefully while making realistic estimates of the fiscal consequences resulting from their implementation.
Odreðene promjene oznaèavaju pozitivan pomak (primjerice smanjenje poreznog optereæenja, naglasak na oporezivanju potrošnje, a ne dohotka i štednje, smanjenje porezne evazije, poboljšanje uèinkovitosti porezne uprave), dok bi neke veæ provedene ili tek najavljene promjene trebalo pomno preispitati te realno izraèunati fiskalne posljedice koje proizlaze ili bi proizašle njihovom primjenom.
This relates to the introduction of new forms of tax allowances and exemptions, additional tax rates, e.g. the income tax or VAT rate, reduction of the VAT rate and introduction of new taxes.
Rijeè je o uvoðenju novih olakšica, osloboðenja i povlastica, o uvoðenju novih poreznih stopa, npr. dohotka ili PDV-a, o snienju stope PDV-a, uvoðenju novih poreza.
Decreasing the overall tax burden
Sni avanje ukupnoga poreznog optereæenja
However, this burden is still 5 percentage points higher than in the observed EU Accession Countries.
Ipak, još je uvijek za èak 5 postotnih poena više nego u promatranim zemljama pristupnicama.
EU Member States
Zemlje EU-a
and account for almost one half of the total tax revenues.
Porezne povlastice, olakšice, umanjenja
Developments in the Croatian Tax System
Kretanja u hrvatskome poreznom sustavu
The tax revenue structure
Struktura poreznih prihoda
Real property transaction tax
Ukupni porezni prihodi
Turnover taxes on goods and services
Porezi na meðunarodnu trgovinu
Source: Ministry of Finance of the Republic of Croatia, 2003.
Izvor: Ministarstvo financija Republike Hrvatske, 2003.
Some arguments in favour of a uniform VAT rate
Nekoliko razloga u prilog jedinstvenoj stopi PDV-a
If foodstuffs are taxed at lower rates in order to support the lower-income groups, should the same rate apply to both cabbage and broccoli?
Ako se radi pomoæi siromašnima sni enom stopom oporezuje hrana, znaèi li da se na kupus i brokuli primjenjuje jednaka stopa PDV-a?
While both vegetables belong to the same group, broccoli is more expensive and thus more frequently eaten by the rich.
Oba povræa pripadaju istoj skupini, no skuplju brokulu ipak više jedu bogati.
This dilemma should be resolved by a competent tax administration, which should be able to determine clearly and with valid arguments, which products should be subject to a lower VAT rate.
Odgovor na tu dilemu mora dati obrazovana porezna uprava koja æe znati argumentirano i jasno definirati na koje se proizvode primjenjuje sni ena stopa PDV-a.
This particularly concerns products, which are not unambiguously classified as subject to a lower tax rate.
To se posebno odnosi na proizvode koji nisu porezno jednoznaèno definirani za primjenu sni ene stope.
However, the application of multiple rates may lead to bribery and lobbyism, since many wish that precisely their products would be included in the lower-rate taxation category.
Primjena više stopa otvara vrata korupciji i lobiranju jer mnogi ele od dr ave postiæi da baš njihov proizvod ugura u kategoriju za primjenu ni e stope.
A government that applies multiple VAT rates needs more employees to define taxable and non-taxable products and to process more sophisticated tax returns.
Dr ava koja primjenjuje PDV s više stope mora imati više slu benika za definiranje oporezivih i neoporezivih proizvoda te za obradu slo enijih poreznih prijava.
This also increases the costs of VAT calculation and payment by companies.
Usto rastu i troškovi obraèunavanja i plaæanja PDV-a u poduzeæima.
A famous tax expert and long-time Director of the IMF's Fiscal Affairs Department Vito Tanzi points out that switching from one to two VAT rates doubles the VAT administration costs, while choosing three rates results in ten times higher costs.
Poznati porezni struènjak i dugogodišnji direktor Fiskalnog odjela MMF-a Vito Tanzi navodi kako se prijelazom s jedne na dvije stope administracija PDV-a poveæava pet puta, a prijelazom na tri stope deset puta.
A lower VAT rate on medicines of foodstuffs does not necessarily mean lower prices of these products.
Ni a stopa PDV-a za lijekove ili za hranu ne znaèi automatski i sni enje cijena tih proizvoda.
There are several options.
Kretanja u hrvatskome poreznom sustavu
All these changes in income tax were aimed at relieving the tax burden on income and improving the financial status of lower-income population.
Cilj svih tih promjena u oporezivanju dohotka bilo je manje porezno optereæenje dohotka te poboljšanje socijalnog polo aja ugro enijih kategorija stanovništva.
Nevertheless, this will certainly result in reduced income tax revenues in the future.
Na alost, to æe se zasigurno odraziti na smanjenje buduæih prihoda od poreza na dohodak.
In real property transaction tax,a new exemption for the first time property purchase has been introduced.
I pri oporezivanju prometa nekretnina uvodi se novo osloboðenje za kupnju prve nekretnine.
Unfortunately, the exemptions that followed were not regulated by the Act on Real Property Transaction Tax but by other regulations, which resulted in the lack of transparency and impossibility to get full information on a particular tax from the act that regulates it.
Na alost, sljedeæa osloboðenja nisu sadr ana u Zakonu o porezu na promet nekretnina nego su odreðena drugim propisima, što dovodi do netransparentnosti i nemoguænosti potpunog informiranja o odreðenom porezu u zakonu koji ureðuje taj porez.
The Act on Government Incentive to Housing Construction regulates the tax relief, which allows the Agency for Legal Transactions and Mediation in Real Estate to be exempt from paying tax on the acquisition of land.
Zakon o društveno poticanoj stanogradnji odreðuje poreznu olakšicu na temelju koje Agencija za pravni promet i posredovanje nekretninama ne plaæa porez pri stjecanju zemljišta.
By virtue of the Act on the Legal Position of Religious Communities from 2002, religious communities are also exempt from tax on the acquisition of religious facilities and the sites for their construction.
Zakonom o pravnom polo aju vjerskih zajednica iz 2002. vjerske zajednice takoðer ne plaæaju porez u sluèaju stjecanja vjerskih objekata i zemljišta na kojemu æe se graditi vjerski objekti.
A tax allowance for real property transactions has also been introduced in highland and mountain areas.
Za brdsko-planinska podruèja takoðer je uvedeno smanjenje poreza pri prometu nekretnina.
Reducing the standard VAT rate instead of introducing new rates
Sni avanje opæe stope PDV-a i neuvoðenje novih stopa
Value added tax was introduced on 1 January 1998 with a uniform rate of 22% and was based on the principle of efficiency (as few as possible tax rates and exemptions).
Porez na dodanu vrijednost uveden je 1. sijeènja 1998. uz primjenu jedne stope od 22%, pri èemu je poštovano naèelo efikasnosti (što manji broj poreznih stopa uz što manje izuzeæa).
As a result of strong pressures from various interest groups that lasted for almost two years, a zero rate was introduced for particular products (bread, milk, books and some medicines).
Brojni pritisci interesnih grupa nakon gotovo dvije godine dovode do uvoðenja nulte stope za odreðene proizvode (za kruh, mlijeko, knjige, odreðene lijekove).
Since mid2000, the list of products and services to which the zero rate applies has been extended (by including books on CD-ROM, showing movies, delivery of goods by free-lance artists and artistic organisations, in some cases of imports, as well as some tourist services).
Od polovice 2000. lista proizvoda i usluga koji se oporezuju nultom stopom još se proširuje (knjige na CDROM-u, prikazivanje filmova, usluge i isporuke dobara samostalnih umjetnika i umjetnièkih organizacija, pri uvozu, odreðene usluge u turizmu).
The poor would be more efficiently helped through direct budget transfers, while food should be taxed at the standard VAT rate.
Sniavanje opæe stope bilo bi prihvatljivije od uvoðenja još jedne stope, ali kako æe se nadoknaditi
• Lower VAT rates result in reduced budget revenues.
Kretanja u hrvatskome poreznom sustavu
By lowering the VAT rate on certain products tax revenues would additionally decrease, which could lead to a rise in some other taxes or a serious re-examination of government expenditure.
Sni avanje PDV-a za neke proizvode dodatno bi smanjilo porezne prihode, dovelo bi do poveæanja nekih drugih poreza ili do ozbiljnog preispitivanja proraèunskih rashoda.
EU recommends the use of two or three rates for its Member States: a standard rate of minimum15% and two or three lower rates but not below 5% each.
EU svojim èlanicama preporuèuje dvije do tri stope PDV-a: standardnu, ne ni u od 15%, i jednu ili dvije sni ene stope, ali ne ni e od 5%.
The number of rates has been reduced in most EU Member States.
U veæini zemalja EU-a smanjio se broj stopa.
Modern theory of taxation mainly supports a single VAT rate with a small number of exemptions and a wide tax base, so further reductions in the number of VAT rates can be expected in the EU.
Suvremena porezna teorija uglavnom se nedvosmisleno opredijelila za primjenu jedne stope PDV-a, s malim brojem izuzeæa i širokom poreznom osnovicom, pa se mo e oèekivati daljnje smanjenje broja stopa PDV-a u EU.
United Kingdom Portugal
Ujedinjeno Kraljevstvo Portugal
Average standard rate in EU Member State
Prosjeèna opæa stopa u zemljama EU-a
Selected EU Accession Countries
Neke zemlje pristupnice
Source: European Tax Handbook, IBFD, 2002.
Izvor: European Tax Handbook, IBFD, 2002.
Since 2002, the excise tax system has included the tax on insurance premiums for automobile responsibility, which was supplemented by the tax on premiums for comprehensive motor (automobile) insurance in early 2003.
U sustav oporezivanja trošarinama uvodi se od 2002. porez na premije osiguranja od automobilske odgovornosti koji se poèetkom 2003. dopunjuje i porezom na premije kasko osiguranja cestovnih vozila.
Even though this is not a typical excise tax it has been classified as such in all IMF reports, which is why we do the same.
Iako to u biti nije klasièna trošarina, Ministarstvo financija je u svim svojim izvješæima ubraja u trošarine, pa je i mi tako svrstavamo.
While the taxpayers are insurance companies, they shift the financial burden to the owners of vehicles, who are generally have to pay 10-15% higher insurance premiums due to the introduction of this tax.
Iako su porezni obveznici društva za osiguranje, oni su taj teret prevalili na vlasnike automobila koji nakon uvoðenja tog poreza uglavnom plaæaju 10-15% višu cijenu osiguranja.
As the justifiability of excise taxes on non-alcoholic beverages is still disputable (taxable products are discriminated in favour of other food products; they are usually not taxable in the EU; the tax collection procedure is complicated and the share of this tax in budget revenues is relatively small), the tax on insurance premiums for cars was probably introduced in order to compensate (to a certain degree) for the revenue loss that may arise from lifting the tax on non-alcoholic drinks.
Kako je još uvijek upitna opravdanost oporezivanja bezalkoholnih piæa (oporezivi proizvodi u neravnopravnom su polo aju u usporedbi s ostalim prehrambenim proizvodima, u EU se uglavnom ne oporezuju, slo en je postupak naplate poreza, relativno su maleni proraèunski prihod), mo da je uvoðenje poreza na automobilska osiguranja bila prilika da se tim prihodima donekle nadomjeste prihode koji bi bili izgubljeni ukidanjem poreza na bezalkoholna piæa.
Reducing tax evasion
Smanjivanje porezne evazije
One of the factors that influenced this slowdown was the tax system, particularly the introduction of VAT, which resulted in improved tax collection and tax controls and might have also been a sign of a more efficient operation of the Tax Administration.
Meðu više èimbenika koji su utjecali na to smanjenje uz porezni sustav vezano je uvoðenje PDV-a, pri èemu je poboljšana naplata poreza te je uspostavljena uèinkovitija porezna kontrola, što mo e znaèiti i uèinkovitiji rad Porezne uprave.
Conclusions and recommendations
Zakljuèak i prijedlozi
The major breakthroughs in the Croatian tax system include the degreasing of the tax burden expressed as a share of total taxes and social security contributions in GDP, reducing tax evasion and improving the efficiency of the tax administration, as well as relieving the tax burden on income.
Pozitivni pomaci u hrvatskom poreznom sustavu jesu smanjenje poreznog optereæenja mjereno udjelom ukupnih poreza i doprinosa u BDP, smanjenje porezne evazije i bolja uèinkovitost porezne administracije te manje porezno optereæenje dohotka.
The tax collection and controlling procedures become more complicated, thus increasing the costs and reducing the efficiency of the system.
Dodatno se uslo njava postupak naplate i kontrole poreza, što vodi poskupljenju i slabijoj uèinkovitosti sustava.
The tax policy should not be used for the implementation of social, economic or development policy measures.
promjene, èesto ad hoc mjere, negativno utjeèu na donošenje ekonomskih odluka poreznih obveznika.
Its main goal and purpose should rather be to collect in a most simple, efficient and equitable way, the tax revenues that will be used to cover public expenditures.
Poreznom politikom ne smiju se provoditi mjere socijalne, ekonomske ili razvojne politike nego je njezin osnovni cilj i svrha što jednostavnije, uèinkovitije i pravednije prikupljanje poreznih prihoda
The Institute of Public Finance recently carried out an investigation that was aimed at measuring the level of progressivity and the redistributive effect of personal income tax (PIT) in Croatia in the period from 1997 to 2004.
Institut za javne financije nedavno je proveo istraživanje čiji je cilj bio izmjeriti razinu progresivnosti i učinka na preraspodjelu poreza na dohodak u Hrvatskoj u razdoblju od 1997. do 2004. godine.
A progressive tax falls relatively more heavily on persons with higher incomes and reduces inequality in the distribution of income.
Progresivni porez relativno više opterećuje osobe s višim dohocima i smanjuje nejednakost u raspodjeli dohotka.
The main results of the research show that the progressivity of PIT in Croatia is high as compared with other countries and that, furthermore, it rose during the period under review.
Glavni rezultati istraživanja pokazuju da je progresivnost poreza na dohodak u Hrvatskoj visoka u usporedbi s ostalim zemljama i da je tijekom navedenog razdoblja rasla.
Various elements of the PIT system, such as the rate structure, the personal allowance and other allowances and the tax credits, determine its progressivity.
Progresivnost određuju razni elementi sustava poreza na dohodak: raspored poreznih stopa, osobni i ostali odbici te umanjenja porezne obveze.
Greater or lesser use of these elements will have different effects on the simplicity, transparency, the collection costs of taxes, and on economic efficiency.
Veće ili manje korištenje tim elementima različito utječe na jednostavnost, transparentnost i troškove prikupljanja poreza, te na ekonomsku efikasnost.
Here we show the main results of this analysis.
Ovdje prikazujemo glavne rezultate te analize.
The progressivity of Croatian personal income tax
Progresivnost poreza na dohodak u Hrvatskoj
Its orientation is thus to the various economic, legal and institutional topics that are important for the sound long-term economic development of the Republic of Croatia.
Sve te promjene odrazile su se na prosječnu poreznu stopu, progresivnost i učinak preraspodjele dohotka, te na složenost i troškove administracije.
The samples were formed in order to cover the whole population of income tax payers and to cover all kinds of income.
Kako bi se javnosti omogućilo da bolje razumije određena pitanja, u Newsletteru se povremeno objavljuju stručne i nezavisne analize ekonomskih pitanja.
We looked only at income tax, and not at surtax on personal income tax or contributions for social insurance.
Stavovi izraženi u člancima objavljenim u Newsletteru izražavaju mišljenja autora koja ne moraju neminovno odražavati i mišljenje Instituta kao institucije.
The progressivity of income tax in Croatia as compared with other countries is high.
Promatrali smo samo porez na dohodak, ali ne i prirez porezu na dohodak i doprinose za socijalno osiguranje.
Some countries mainly rely on a single element - the personal allowance, the rate structure or the tax credits.
Progresivnost poreza na dohodak u Hrvatskoj visoka je u usporedbi s drugim zemljama.
Basic indicators in inequality and redistribution of income
Osnovni pokazatelji nejednakosti i preraspodjele dohotka
Progressivity effect (K)
Učinak progresivnosti (K)
Redistribution effect (RE)
Učinak preraspodjele (RE)
Income inequality after PIT (GN)
Nejednakost dohotka nakon oporezivanja (GN)
Effects of individual elements on the progressivity of income tax (percentage of total progressivity)
Učinci pojedinih elemenata na progresivnost poreza na dohodak (postotak ukupne progresivnosti)
Total progressivity (K)
Ukupna progresivnost (K)
Progressivity and redistribution of income
Progresivnost i preraspodjela dohotka
An income tax system is said to be progressive if the ratio of tax and income of the taxpayer rises with the rise in the income.
Za sustav poreza na dohodak kaže se da je progresivan ako omjer poreza i dohotka obveznika raste s porastom njegova dohotka.
Progressivity is measured with the Kakwani index (K), and income inequality with the Gini coefficient (G).
Progresivnost se mjeri Kakwanijevim indeksom (K), a nejednakost dohotka Ginijevim koeficijentom (G).
If tax is progressive, income inequality after taxation (GN) will be less than before tax income inequality (GX).
Ako je porez progresivan, nejednakost dohotka nakon oporezivanja (GN) bit će manja od nejednakosti dohotka prije oporezivanja (GX).
A change in income distribution inequality is known as the redistributive effect (RE=GX-GN).
Promjena nejednakosti u raspodjeli dohotka naziva se učinkom preraspodjele ili redistributivnim učinkom (RE=GX-GN).
Income redistribution will be greater the greater the progressivity of the system, and the higher the average tax rate.
Preraspodjela dohotka bit će veća što je veća progresivnost sustava i što je viša prosječna porezna stopa.
Of two systems, then, with an equal average tax rate, a system that is more progressive will have a greater redistribution effect.
Dakle, od dva sustava s jednakom prosječnom poreznom stopom veći će učinak preraspodjele dohotka imati sustav koji je progresivniji.
Informal long-term care for erderly and frail persons
Neformalna dugotrajna skrb za starije i nemoćne osobe
MARIJANA BAĐUN Institute of Public Finance
MARIJANA BAĐUN, Institut za javne financije
Population aging is the main driver of growing demand for long-term care which results in increasing pressures on public finances.
Starenje stanovništva glavni je pokretač rastuće potražnje za dugotrajnom skrbi, što vodi do sve većeg pritiska na javne financije.
This Newsletter presents data on informal care coverage, indicates the available rights of informal care providers and recipients in Croatia, and proposes measures to improve the national system of informal care for elderly and frail persons based on examples from other EU Member States.
U Newsletteru se prikazuju podaci o raširenosti neformalne skrbi, navode raspoloživa prava za pružatelje i primatelje neformalne skrbi u Hrvatskoj, te se predlažu mjere za unaprjeđenje sustava neformalne skrbi o starijim i nemoćnim osobama u Hrvatskoj temeljem primjera iz drugih zemalja EU-a.
Long-term care is a variety of services provided to persons with functional limitations (physical or cognitive), who are dependent on other people's assistance over a prolonged period of time.
Dugotrajna skrb niz je usluga osobama smanjenih funkcionalnih mogućnosti (fizičkih ili kognitivnih), ovisnih o tuđoj pomoći u dužem razdoblju.
The assistance can include the performance of basic activities of daily living (eating, bathing, dressing, getting up from bed, toileting, etc.), or instrumental activities of daily living (shopping, doing the laundry, housekeeping, cooking, keeping track of finances, phoning, etc.).
Pomoć se može odnositi na obavljanje osnovnih svakodnevnih aktivnosti (hranjenje, kupanje, odijevanje, ustajanje iz kreveta, odlazak na WC) i/ili instrumentalnih svakodnevnih aktivnosti (kupovina, pranje odjeće, pospremanje, kuhanje, upravljanje financijama, telefoniranje itd.).
Long-term care can be formal (provided in institutions, such as homes for the elderly and frail, or outside institutions (e.g. in the form of an in-home assistance service, and informal (usually unpaid and provided within the family).
Dugotrajna skrb može biti formalna - u institucijama poput domova za starije i nemoćne ili izvaninstitucionalna (npr. socijalna usluga pomoći u kući) - i neformalna (obično obiteljska i neplaćena).
Demand for long-term care heavily depends on age; in most OECD countries, every fifth long-term care user is under 65, while about half of the users are over 80 (OECD, 2011).
Potražnja za dugotrajnom skrbi izrazito ovisi o dobi; u većini je OECD zemalja svaka peta osoba koja prima dugotrajnu skrb mlađa od 65 godina, dok je otprilike polovica korisnika starija od 80 godina (OECD, 2011).
First, persons who need assistance prefer to be cared for by family members or friends.
Prvo, osobe kojima treba pomoć preferiraju da o njima brinu članovi obitelji i prijatelji.
Secondly, care providers are supposed to feel good, because they provide assistance to the people they love.
Drugo, pružatelji skrbi trebali bi se osjećati dobro jer to rade za ljude koje vole.
Thirdly, the availability of informal care considerably reduces government expenditures.
Treće, raspoloživost neformalne skrbi znatno smanjuje državne rashode.