natgillin/translations-raw huggingface dataset:
In such a case, the government consciously concurs in the reduction of its own revenue.
Pritom država svjesno pristaje na smanjivanje svojih prihoda.
The same effect would be achieved if the government collected the taxes from all the bases, and later, allocated direct grants or aid from the expenditure side of the budget.
Isti bi se učinak postigao da država ubere poreze po svim osnovama, a kasnije s rashodne strane proračuna dodjeljuje izravne subvencije, samo što je taj način neusporedivo transparentniji.
efits to qualifying individuals or entities or by encouraging particular activities.
“Cilj poreznih izdataka u sferi javne politike je osiguranje koristi kvalificiranim po
The same set of objectives (for example, financial assistance to families) can be achieved either through direct spending or through tax waivers or exemptions.
Ista skupina ciljeva (na primjer, financijska pomoć porodicama) može biti postignuta ili putem direktne potrošnje ili putem poreznih odricanja ili izuzetaka.
But tax expenditures also have their negative characteristics, above all because they
No porezni izdaci imaju i svoja negativna obilježja te ponajprije narušavaju neutral
A neutral tax system assumes a broad tax base, without any tax expenditures and with a standardised system of taxation.
Neutralni porezni sustav podrazumijeva široku poreznu osnovicu, bez poreznih izdataka i s ujednačenim sustavom oporezivanja.
The tax system should be particularly neutral when budgetary revenue increases (see more in OECD, 2001b).
Porezni sustav posebice treba biti neutralan kada se povećavaju proračunski prihodi (više u OECD, 2001b).
When a country decides to respect tax system neutrality, it should avoid the use of tax expenditures (OECD, 2001a).
Kada država odluči poštovati neutralnost poreznog sustava, tada treba izbjegavati korištenje poreznih izdataka (OECD, 2001a).
In addition, it is best for all those involved in the taxation system (both the tax authorities and the taxpayers) for all taxes to be as simple as possible to collect, and hence as cheap as possible for the tax administration that collects it, while for the taxpayer it is also important that the taxes are not so complicated as to be unintelligible.
Nadalje, za sve uključene u proces oporezivanja (i porezne vlasti i porezne obveznike) optimalno je da svi porezi budu što jednostavniji za ubiranje, time i najjeftiniji za poreznu upravu koja ih ubire, dok je za porezne obveznike važno da nisu presloženi kako bi ih razumjeli.
administration and reduce the transparency of the tax system and the public finance system as a whole because they are often not subject to the same system of internal control and statutory authorisations as the other kinds of expenditures; they are often introduced without complete understanding and analysis of the costs and benefits that might be involved, which has a direct effect on the reduction of the revenues of the central government exchequer; and they often distort some of the principles of taxation (the principle of equality, equity, productiveness, effectiveness, stability and efficacy).
poreznih vlasti, smanjuju transparentnost poreznoga sustava, ali i sustava javnih financija u cjelini jer često nisu podložni istom sustavu interne kontrole i zakonskih ovlasti kao ostale vrste izdataka, najčešće se uvode bez potpunog razumijevanja i analize troškova i koristi njihovih mogućih učinaka, što izravno utječe na smanjenje prihoda državnih blagajni te često narušavaju neko od načela oporezivanja (načelo jednakosti, pravednosti, izdašnosti, učinkovitosti, stabilnosti ili efikasnosti).
Because of the increasingly great number and scale of the very various forms of tax expenditures, their proper use, administration and recording have become a great challenge.
Zbog sve većeg broja i obujma najrazličitijih oblika poreznih izdataka njihova pravilna uporaba, kvalitetno administriranje i evidencija postali su velik izazov.
This is a particularly big problem in countries that do not record them systematically, in which such losses of government revenue are not reported, or where the analysis of the cost-benefits of tax expenditure agendas is not carried out because of the lack of any accurate tax expenditure reports (Polackova, Valenduc and Swift, 2004:XI).
To je osobito velik problem u zemljama koje ih ne bilježe sustavno, u kojima se ne prijavljuju takvi gubici državnih prihoda ili gdje analiza troškova i koristi programa poreznih izdataka nije napravljena zbog nepostojanja točnih izvješća o poreznim izdacima (Polackova, Valenduc i Swift, 2004:XI).
No simple, all-embracing definition of tax expenditures exists.
Jedinstvena i sveobuhvatna definicija poreznih izdataka ne postoji.
For the purpose of this research, we defined expenditures as all those items in ex
Za potrebe ovog istraživanja porezne smo izdatke definirali kao svaku stavku u posto
isting tax forms that mean a loss of central government budgetary revenue because they reduce either the tax base or the tax due.
jećim poreznim oblicima koja znači gubitak prihoda državnog proračuna zato što umanjuje poreznu osnovicu ili poreznu obvezu.
This means that part of the revenue does not at all come into the process of assessment in the given form of tax.
Time dio prihoda uopće ne ulazi u proces obračuna odgovarajućega poreznog oblika.
By so excepting given items from the tax base, revenue of the central government treasury is lost, and such an item constitutes tax expenditure.
Takvim isključivanjem određene stavke iz porezne osnovice gube se prihodi državne riznice te takva stavka čini porezni rashod (izdatak).
Readers, nevertheless, must be aware that there are many other definitions.
Čitatelji, međutim, moraju biti svjesni da postoje i brojne druge definicije.
tax codes of different countries, particularly in the systems for taxing personal and corporate income tax, contain numbers of tax reliefs (sometimes called tax aid, incentives or subsidies), which depart from the usual tax structure and are brought in to favour a given industry, activity or category of taxpayer.
rezni propisi brojnih država, posebice propisi u sustavu poreza na dohodak i dobit, sadržavaju posebne pogodnosti (često nazivane poreznom pomoći, poticajima ili subvencijama), koje odskaču od uobičajene porezne strukture i uvedene su da bi pogodovale određenoj industriji, djelatnosti ili kategoriji obveznika.
The concept employed to signify this spending procedure is tax expenditure.
Pojam kojim se katkad označava taj “postupak trošenja” jest porezni izdatak.
All tax incentives that the central government introduces as alternatives to direct gov
Poreznim se izdacima mogu smatrati i svi porezni poticaji koje država uvodi kao al
ernment spending for the sake of obtaining given economic and social objectives can be considered tax expenditures.
ternativu izravnoj državnoj potrošnji radi postizanja određenih gospodarskih i političkih ciljeva.
Similarly, the introduction of given modifications into a tax system in the form of reliefs, exemptions, deductions from tax due and tax exceptions is called a tax expenditure.
Jednako se tako uvođenje određenih promjena u porezni sustav u obliku olakšica, oslobođenja, odbitaka od porezne obveze i poreznih izuzeća naziva poreznim izdatkom.
Tax expenditures are every tax exemption, exclusion, deduction, credit, deduction from tax due, preferential tax rate, abatement or other device reducing the amount of revenue that would otherwise accrue to the central government (State of Illinois, 1998:1).
Porezni su izdaci svako porezno izuzeće, isključenje, odbitak, olakšica, odbitak od porezne obveze, povlaštena porezna stopa, smanjenje porezne obveze, financijska sredstva ili instrumenti kojima se smanjuje iznos poreznih prihoda koji bi inače država ubrala u svoju blagajnu (State of Illinois, 1998:1).
According to the OECD definition, also used by the World Bank (Polackova, Valen
Prema definiciji OECD-a, kojom se koristila i Svjetska banka (Polackova, Valenduc i
In other words, tax expenditure is “revenue forgone because of preferential provisions of the tax structure” of which the express aim is to achieve certain economic or social objectives.
Drugim riječima, poreznim se izdacima smatraju “sve stavke koje čine izgubljeni prihod radi preferencijskih odredbi porezne strukture”, čija je izričita svrha postizanje određenih ekonomskih ili društvenih ciljeva.
In practice, tax codes and tax systems are differently defined in different countries,
U praksi se porezna pravila i porezni sustavi u pojedinim zemljama različito definira
which make them difficult to compare.
ju, što i te kako otežava njihovu usporedbu.
Just as there is no single accepted definition of tax expenditure, so there is also no broadly accepted methodology for calculating it.
Kako ne postoji jedinstvena definicija poreznih izdataka, tako ne postoji ni široko prihvaćena metodologija njihova izračuna.
According to the majority of methodologies used, all items that are in fact a certain deviation or change from the existing tax system are considered tax expenditures.
Prema najvećem broju korištenih metodologija, poreznim se izdacima smatraju sve stavke koje su zapravo određene devijacije (promjene) postojećeg odredišnog poreznog sustava.
Typically, these deviations or distortions appear in the form of exceptions (when the income of a particular group of taxpayers is excepted from the tax base), deductions from the tax base (when for certain costs or other amounts the tax base is reduced), reduced rates, tax credits or reductions of the base (when a certain category of taxpayer or activity benefits from a reduction
Tipično, takva se “iskrivljenja” (devijacije) pojavljuju u obliku izuzeća (kada je prihod posebne grupe obveznika izuzet iz porezne osnovice), odbitaka od porezne osnovice (kada se za određene troškove ili iznose umanjuje osnovica), smanjenih stopa, popusta, odbitaka od poreza ili umanjenja osnovice (kada određena kategorija obveznika ili poslova
2 The Canadian department of finance defines tax expenditures in a similar way.
2 Na sličan način porezne izdatke definira i kanadsko Ministarstvo financija.
For more see: http://www.fin. gc.ca/taxexp/2001/taxexp01_1e.html#_Toc519392242 i http://www.fin.gc.ca/taxexp/1999/taxexp 99_1e. html#Expenditure.
Više na: http://www.fin.gc.ca/taxexp /2001/taxexp01_1e.html#_Toc519392242 i http://www.fin.gc.ca/taxexp/1999/taxexp 99_1e. html#Expenditure
of the normal tax rate), reliefs, deferrals (when the normal rate for payment of the tax is postponed without any attendant interest or fine).
nja ima korist od smanjenja normalne porezne stope), olakšice, te odgode plaćanja poreza (kada se rok za plaćanje poreza odgađa bez kamate ili kazne).
But because this is such a wide range, it can be assumed that the list of tax expenditures will probably include some items that are not really expenditures.
No zbog tako širokog obuhvata pretpostavlja se da će se na popisu poreznih izdataka naći i neke stavke koje to zapravo i nisu.
Hence for a high-quality and accurate analysis of tax expenditures it is necessary to give as much information as possible about deviations (concessions and changes) from the basic tax system (Government of Canada, 2004:60).
Stoga je za kvalitetnu i točnu analizu poreznih izdataka nužno dati što je moguće više informacija o devijacijama (ustupcima i promjenama) od osnovnoga poreznog sustava (Government of Canada, 2004:60).
Investigations into tax expenditures
Istraživanja poreznih izdataka i izvještavanje o njima
Tax expenditures reporting began in Germany and the United States in the late 1960s,
Prva istraživanja poreznih izdataka krajem 1960-ih godina počeli su provoditi Njema
The manner, time and methodology of reporting about tax expenditures and their
Načini, vrijeme i metodologija izvještavanja o poreznim izdacima i njihove veze
links with the budget process vary significantly across countries.
i odnosi s proračunskim procesom uvelike se razlikuju među zemljama.
In seven of the 14 OECD countries that report on tax expenditure programs - Austria, Belgium France, Germany, Portugal, Spain and the United States - the authorities are legally obliged to produce tax expenditures reports.
Primjerice, u sedam od 14 zemalja OECD-a koje objavljuju izvješća o programima poreznih izdataka (Austrija, Belgija, Francuska, Njemačka, Portugal, Španjolska i SAD) tijela izvršne vlasti, najčešće ministarstva financija, imaju zakonsku obvezu izvještavanja o poreznim izdacima.
In Australia, Belgium, Finland, France, Portugal, and Spain, the tax expenditure report is linked explicitly to the budget process.
U zemljama poput Australije, Belgije, Finske, Francuske, Portugala i Španjolske izvješća o poreznim izdacima sastavni su dio godišnjeg proračunskog procesa.
Austria and Germany produce subsidy reports that use a broad concept of subsidy, including all forms of support through both direct spending and tax expenditures.
Austrija i Njemačka objavljuju detaljna izvješća o državnim subvencijama, koristeći se širim konceptom subvencija koji obuhvaća sve oblike državne pomoći bilo putem izravne državne potrošnje za te namjene, bilo putem poreznih izdataka.
In the other countries, tax expenditure reports mainly have been produced as separate documents.
U drugim zemljama izvješća o poreznim izdacima uglavnom nisu dio proračunskog procesa te se objavljuju kao pojedinačni neovisni dokumenti.
In the United States, a tax expenditure report is produced as part of the government's budget but is not integrated into the budget process (Polackova, Valenduc and Swift, 2004:212).
Iako se u SAD-u izvješće o poreznim izdacima objavljuje u sklopu državnog proračuna, izvješće nije integrirano u proračunski proces (Polackova, Valenduc i Swift, 2004:212).
Once a year, the federal government publishes a report about tax expenditures within the budgetary process in Congress.
Vlada SAD-a jedanput u godini objavljuje izvješće o poreznim izdacima u sklopu proračunskog procesa u Kongresu.
For example, the department of energy reports on tax expenditures that have an impact on the power industry, giving information about the main beneficiaries (producers of natural gas and ethanol) and assessments of total costs of these expenditures.
Na primjer vladin Odjel za energiju izvještava o poreznim izdacima koji utječu na energetsku industriju, dajući informacije o glavnim korisnicima (proizvođačima prirodnog plina i etanola) te procjenama ukupnih troškova tih izdataka.
Some of the individual states in the Union, such as California, Massachusetts and New York, require that tax expenditures and reports concerning the total amounts of these expenditures be incorporated into the finance bill, in such a way that all tax expenditures are classified according to kind of tax to which the given tax expenditure refers.
Čak i neke od država SAD-a, poput Kalifornije, Massachusettsa ili New Yorka, zahtijevaju da se u prijedlogu proračuna nalaze porezni izdaci i izvješća o njihovim ukupnim iznosima, i to tako da su svi porezni izdaci poredani prema vrsti poreza na koje se pojedini porezni izdatak odnosi.
For illustration we quote the approach to tax expenditures in France.
Za ilustraciju donosimo pristup poreznim izdacima u Francuskoj.
Most developed countries have brought in an empirical reporting system about tax
Većina razvijenih zemalja uvela je empirijski sustav izvještavanja o poreznim izda
expenditures and about the amount and kind of total tax expenditures.
cima te o visini i vrstama ukupnih poreznih izdataka.
This is a complex business, made additionally difficult because there are no detailed analyses, databases and comprehensive reports about tax expenditure agendas.
To je složen posao koji je dodatno otežan ako ne postoje detaljne analize, baze podataka i iscrpna izvješća o programima poreznih izdataka.
Even when such reports do exist, they are frequently inappropriate and insufficiently detailed, which is common in countries in development and transition countries.
Čak i kada takva izvješća postoje, često nisu odgovarajuća niti su dovoljno detaljna, što je često u zemljama u razvoju i tranzicijskim zemljama.
In each case, the immediate beneficiary is identified; no attempt is made to take account of the shifting of the tax burden.
U svakom slučaju, utvrđuje se izravni korisnik poreznog izdatka i ne pokušava se utvrditi način prebacivanja poreznog opterećenja.
A formal definition of tax expenditure is used: “The designation ‘tax expenditure' may be applied to any legislation or regulation the introduction of which entails a loss of revenue for the State, and hence an easing of the burden on the taxpayer by comparison with the charge that would have resulted from the application of the “norm”, i.e. the general principles of French tax law”.
Koristi se službena definicija poreznog izdatka: “Poreznim se izdatkom može smatrati svaki propis ili regulativa koji predviđaju gubitak državnih prihoda te s tim povezano smanjenje poreznog opterećenja obveznika u usporedbi s opterećenjem koje bi imao u slučaju primjene uobičajenih poreznih pravila, tj. osnovnih načela francuskog poreznog zakona.”
The main tax expenditures in France include:
Temeljni porezni izdaci u Francuskoj obuhvaćaju:
• exemptions of personal income tax for veteran's pensions, interest and bonuses on home ownership savings schemes, certain social security benefits and so on,
• izuzetke od poreza na dohodak umirovljenika veterana, kamate na određene oblike štednje, određene socijalne doprinose itd.,
• allowances for the elderly and the disabled,
• olakšice za nemoćne i invalide,
• additional standard deductions for certain business expenses,
• dodatne standardne odbitke za određene poslovne troškove,
• deduction of expenses for certain major housing repairs and improvements,
• smanjenje troškova za određene veće kućne popravke,
• allowances for certain dividends and interest income,
• popuste za određene dividende i prihod od kamata,
• various exemptions and special allowances for corporation tax,
• razne izuzetke i specijalne olakšice za poreze za trgovačka društva,
• arrangements of overseas departments and special arrangements for VAT,
• specijalne aranžmane za porez na dodanu vrijednost, te
tax norms and tax bases, a description of taxable units, the distribution of tax rates and the tax period, and the estimate of the amounts of tax expenditures over the previous seven years.
reznih pravila i poreznih osnovica, opis oporezivih jedinica, raspored poreznih stopa i poreznog razdoblja te procjenu iznosa poreznih izdataka za posljednjih sedam godina.
Apart from this, such reports should also contain the purpose and statutory basis for the existence of tax expenditures.
Osim tih, takva izvješća trebala bi sadržavati svrhu i zakonodavnu osnovu postojanja poreznih izdataka.
Problems in the analysis of tax expenditures
Problemi u analizi poreznih izdataka.
3 The aim is to give the reader sufficient information and calculation of individual expenditures, without entering into controversy or discussion of the definition and scope of tax expenditures.
3 Čitatelju se nastoji dati što veći broj informacija i izračuna pojedinih izdataka, bez kontroverzi i rasprava o definiciji i obuhvatu poreznih izdataka.
Each deviation from the closely defined tax structure is analysed in the report.
Svako odstupanje od usko definirane porezne strukture analizirano je u izvješću.
This enables the individual reader to decide on whether a given tax procedure is a tax expenditure or not.
Pritom se samom čitatelju omogućuje do odluči je li određeni porezni ustupak porezni izdatak ili nije.
The report has two parts.
Izvješća imaju dva dijela.
In the first, all the items that might be considered tax expenditures within a very broad (sometimes unrealistically so) definition are given.
U prvom su nabrojene sve stavke koje se mogu smatrati poreznim izdacima u sklopu široke (i katkad nerealne) definicije.
The second part contains all the other deviations in the tax system, which are called memorandum items.
Drugi pak sadržava sva ostala odstupanja u poreznom sustavu koja se nazivaju memorandumskim stavkama.
Canada has, thus, adopted a very wide approach and manner of reporting about tax expenditures, and has at the same time included tax expenditures in the process of auditing and control of the budget.
Kanada je, dakle, preuzela što širi mogući pristup i način izvještavanja o poreznim izdacima te je ujedno porezne izdatke uključila u proces revizije i kontrole proračuna.
In the UK tax concessions are analysed in terms of three categories: 1) structural re
U Velikoj Britaniji porezni se ustupci analiziraju u sklopu tri kategorije: 1. struk
liefs, 2) tax expenditures that contain tax procedures that are considered an alternative to direct spending and 3) tax reliefs that contain elements of the first two categories - both structural reliefs and tax expenditures, as well as those that cannot be unreservedly placed in either one of the two groups.
turnih olakšica, 2. poreznih izdataka koji sadržavaju porezne ustupke što se smatraju alternativom izravnoj potrošnji, te 3. poreznih olakšica koje sadržavaju elemente prvih dviju kategorija - i strukturnih olakšica i poreznih izdataka, kao i onih koje se ne mogu eksplicitno svrstati ni u jednu od te dvije skupine.
Reports are written concerning all tax procedures, and the reader is given a direction for and manner of classifying each procedure in an appropriate manner.
Rade se izvješća o svim poreznim ustupcima, a čitatelju je dan smjer i način kako bi svaki ustupak klasificirao na odgovarajući način.
Other problems too weigh upon the analysis of tax expenditures, such as the absence
Analizu poreznih izdataka opterećuju i drugi problemi, poput nedostatka opsežnih
of large-scale analyses and reports about tax expenditures, which is actually in contravention of the IMF Fiscal Transparency Code (Kesner-Škreb, 2001) and one of the basic objectives that every executive government must aim at, that is, the detailed and comprehensive planning and analysis of the expenditure side of public finance.
analiza i izvješća o poreznim izdacima, što je upravo u suprotnosti s Kodeksom o fiskalnoj transparentnosti MMF-a (Kesner-Škreb, 2001) i jednim od osnovnih ciljeva kojima mora težiti svaka izvršna vlast, a to su iscrpno i detaljno planiranje i analiza rashodne strane državnih financija.
In such situations it is difficult, even impossible, to evaluate the costs, effectiveness and impact of given tax expenditures.
U takvim situacijama teško je, čak i nemoguće, procijeniti troškove, učinkovitost i utjecaj pojedinih poreznih izdataka.
Still more difficult is to evaluate the cost, efficiency, and equity impact of tax expenditures and the extent to which resources could be rationalized or better allocated to strengthen government finances and to support progress toward broader economic and social objectives (Polackova, Valenduc and Swift, 2004:XI).
Još je teže procijeniti koliko bi se porezni izdaci mogli racionalizirati i učinkovitije raspodijeliti nego dosad, a sve kako bi se pojačao cjelokupni sustav javnih financija i lakše ostvario što veći broj ekonomskih i društvenih ciljeva (Polackova, Valenduc i Swift, 2004:XI).
We can conclude that serious research into tax expenditure in the developed coun
Zaključimo, ozbiljnija istraživanja poreznih izdataka u razvijenim zemljama počinju
tries started in the 1970s.
od 1970-ih godina.
Tax expenditures are divided into those that reduce the tax base, and those that reduce the tax due.
Porezni se izdaci dijele na one koji umanjuju poreznu osnovicu i one koji umanjuju obvezu plaćanja poreza.
For personal income tax, for example, taxable income is reduced by allowances or deductibles, while tax credits are reductions of tax due.
Za porez na dohodak, npr. za odbitke od oporezivog dohotka, umanjuje se oporezivi dohodak, dok su odbici od poreza umanjenja dospjelog poreza.
Sometimes it is extremely hard to decide to which group or subgroup a given kind of tax expenditure belongs.
Pokatkad je vrlo teško odrediti kojoj skupini odnosno podskupini pripada određena vrsta poreznih izdataka.
And sometimes almost the same tax expenditure can be put into different groups.
Jednako tako, katkad se gotovo isti izdaci mogu svrstati u različite vrste poreznih izdataka.