natgillin/translations-raw huggingface dataset:
We should recall that in 1998 the greatest rise in GDP in the period under observation occurred.
Podsjetimo da je u 1998. godini zabilježen najveći rast BDP-a u promatranom razdoblju.
It is clear that taxation revenue as a share in GDP has reached
Očigledno je da su porezni prihodi u BDP-u dosegnuli maksimum.
In the structure of capital expenditure, prominence is given to expenditure for state owned buildings (955 million kuna, a reduction of 26%) and office furnishing and equipment (224 million kuna, or 14% more).
U strukturi kapitalnih izdataka ističu se izdaci za građevne objekte u državnom vlasništvu (955 mil. kn, što je smanjenje od 26%) za uredski namještaj i opremu u državnom vlasništvu (224 mil. kn, odnosno 14% više).
Capital transfers to budgets and budgetary beneficiaries come to 1.2 billion kuna, and relate to health, universities and public order and security.
korisnicima iznose 1,2 mlrd. kn, a odnose se na zdravstvo, sveučilište te javni red i sigurnost.
It is unclear what “other capital transfers” of some 725 million kuna are used for.
Nejasno je za što se upotrebljavaju "ostali kapitalni prijenosi" u iznosu od 725 mil. kn.
In 1998 repayments amounted to 4.29 billion kuna, and borrowing, largely abroad, was at the level of 2.8 billion kuna.
U 1998. godini otplate su iznosile 4,29 mlrd. kn, a zaduživanje (uglavnom u inozemstvu) 2,8 mlrd. kn.
The difference, of 1.49 billion, was financed thanks to an increased inflow of resources following the introduction of VAT.
Razlika od 1,49 mlrd. kn financirana je zahvaljujući povećanom priljevu sredstava od uvođenja PDV-a.
In 1999, there is a budgetary deficit of 1.4 billion kuna, which has to be supplied by borrowing from foreign financial institutions.
Proračun u 1999. godini u deficitu je od 1,4 mlrd. kn koji bi se trebao namaknuti zaduživanjem kod inozemnih financijskih institucija.
Unlike tax revenue, which can be said to be fal
Za razliku od poreznih prihoda za koje se može
This is the largest share taken by budgetary expenditure in GDP recorded in the recent five-year period.
To je u posljednjih pet godina najveći zabilježeni udio proračunskih izdataka u BDP-u.
The Budget was revised during a time in which
Rebalans proračuna donesen je u vrijeme pada
economic activity was in decline, which is reflected in a fall in GDP.
gospodarske djelatnosti koji se odražava i u smanjenju BDP-a.
Now it can with certainty be stated that there will be no rise in GDP, and that in fact a fall that might amount to as much as 2% can be expected.
Sad se već sa sigurnošću može tvrditi da neće biti rasta BDP-a, odnosno da se očekuje pad koji može iznositi čak i 2%.
In such conditions it is to be expected that there will be an increase in the level of unemployment, which currently stands at 19%.
U takvim uvjetima može se očekivati i povećanje stope nezaposlenosti koja zasad iznosi 19%.
In the revision, budgetary revenue was cut to
Proračunski su prihodi rebalansom smanjeni na
Expenditure, however, is planned in the amount of 49.33 billion kuna.
Rashodi proračuna, međutim, planirani su u iznosu od 49,33 mlrd. kn.
In other words, the Budget has been increased from 52.8 to 53 billion kuna.
Znači, riječ je o povećanju proračuna s 52,8 na 53 mlrd. kn.
It is expected that budgetary expenditure will
Očekuje se da će proračunski izdaci iznositi čak
This is the highest share to date.
To je dosada najveći udio.
Aware of the difficulties of the economic envi
Svjesni teškoga gospodarskog okruženja,
ronment, the proposer of the Budget has not made any direct statement about the amount of foreign borrowing.
predlagatelji proračuna nisu se izravno izjasnili o visini zaduživanja u inozemstvu.
It is still an open question how much debt will be entered from abroad in order to solve the accumulated problems of the extrabudgetary funds.
Dakle, ostala je otvorena mogućnost daljnjeg zaduživanja u inozemstvu za rješavanje nagomilanih problema izvanproračunskih fondova.
A large portion of the Budget, that is, is channelled in the direction of the deficits of the pension and healthcare funds.
Naime, velik dio proračunskih sredstava usmjeren je na pokrivanje deficita izvanproračunskih fondova, ponajprije mirovinskoga i zdravstvenoga.
To this, one certainly has to add the payment of personal savings (via the Agency for the Security of Savings and the Reconstruction of the Banks) and the reconstruction of the public enterprises.
Tomu svakako treba dodati i isplate štednih uloga građanima (preko Agencije za osiguranje štednih uloga i sanaciju banaka) te saniranje javnih poduzeća.
Since there is a shortage of funds to cover this expenditure, revenue from privatisation is eagerly looked forward to as the main source.
Budući da nedostaje sredstava za pokriće tih izdataka, kao glavni izvor očekuju se prihodi od privatizacije.
To date, however, it has not been made at all clear which public enterprises and banks (save for Croatian Telecom) will be sold, and under what conditions.
Dosada, međutim, nije još jasno koja će se to javna poduzeća (osim Hrvatskih telekomunikacija) i banke prodavati, te uz koje uvjete.
It is also unclear how the revenue obtained from privatisation will be used.
Upitna je i namjena za koju će se koristiti prihodi od privatizacije.
It is not clear how much of the revenue will be used for current, and how much for capital expenditure.
Nije jasno koliki će se iznos prihoda iskoristiti za tekuće, a koliki za kapitalne izdatke.
Increased need to finance such expenditure has forced the government and the Finance Ministry to increase the share of Croatian Telecom to be sold to a foreign strategic investor from 25 to 35%.
Povećane potrebe za financiranjem takvih izdataka natjerala su Vladu i Ministarstvo financija da povećaju udio Hrvatskih telekomunikacija koji će se prodati inozemnom investitoru s 25 na 35%.
What is particularly worrying is that apart form
Osobito zabrinjava to što se osim financiranja
financing through the Budget, very considerable amounts have been committed by para-fiscal instruments, guarantees.
kroz proračun, znatniji iznosi odobravaju parafiskalnim instrumentima - jamstvima.
Companies obtain government guarantees for foreign loans, mainly for financing exports.
Poduzeća dobivaju jamstva Vlade za zaduživanje u inozemstvu, uglavnom za kreditiranje izvoznih poslova.
In a given moment this could become a serious threat to an increase in the public debt.
Drugi je problem što se sve veći broj tih jamstva usmjerava na isplate plaća radnicima.
Another problem is that an increasing num
Povećano zaduživanje u inozemstvu vjerojatno
Increased borrowing abroad is probably linked with the expectation that the effects of privatisation in the public enterprises will make up the difference that is expected through the taking of foreign loans.
pridonijeti osnaživanju proračunskog procesa, te uz jasnu podjelu uloga i odgovornosti osigurati transparentniji sustav državnih financija.
Current expenditure (a+b+c+d+e+f)
proračuna s posebnim naglaskom na realniju
a) Expenditure on goods and services
procjenu ključnih proračunskih pokazatelja
Personnel expenditures (Wages and salaries, employee contribution)
(prihoda i rashoda) koje treba uskladiti s promjenama BDP-a.
TOTAL REVENUE (I+II) I.
I. Tekući prihodi (A + B) A.
Current revenue (A + B)
Prihodi od poreza:
3. General sales tax e) Customs duties and fees f) Other taxes
3. Porez na promet d) Carine i carinske pristojbe e) Ostali porezi, pristojbe i doprinosi
B. Nontax revenue
B. Neporezni prihodi:
II Capital expenditure
Izdaci za školstvo
State owned vehicles
Izdaci za zdravstvo
Construction of capital facilities
Izdaci vezani za sigurnost kopn.,pomor.
Legend: R - revisions; P - plan
c)Tekući prijenos proračunu i prorač. korisnicima
Ministry of Defence
II. Kapitalni izdaci
Ministry of Science and Technology
Ostala materijalna imovina
Government of the Republic of Croatia
IV. Otplata (povrat državnih zajmova)
* Institute of Public Finance, Zagreb.
Učinkovitost hrvatskih poreznih vlasti
But in the meantime, the classification and scope of the State Budget had been changed, as well as the structure and scope of GDP, which to some degree affected the analysed shares (of tax authorities' costs in total Budget revenue and GDP).
No, u međuvremenu je promijenjena klasifikacija i obuhvat državnog proračuna, te struktura i obuhvat BDP-a, što je u određenoj mjeri utjecalo i na analizirane udjele (troškova poreznih vlasti u ukupnim proračunskim prihodima i BDP-u).
Due to increasing financial needs and less funds flowing into the state treasury, tax authorities have to be disciplined and as efficient as possible in implementing tax and customs laws and regulations.
Zbog sve većih financijskih potreba i slabijeg punjenja državne blagajne porezne vlasti moraju disciplinirano provoditi porezna i carinska pravila te biti što učinkovitije.
Naturally, tax authorities have to continue doing their job ethically and transparently in conformity with the rules of profession and good business practice, but their more intensive work will certainly have to be noticed in stricter tax controls, too, and consequently, in better tax collection.
Naravno, porezne vlasti trebaju i dalje svoje poslove obavljati transparetno i etično, u skladu sa strukom i dobrom praksom, ali njihov će intenzivniji rad u svakom slučaju morati biti vidljiv i u jačim poreznim kontrolama te, posljedično, boljoj naplati poreza.
While doing so it is important how much tax authorities really cost us - the taxpayers, i.e. how efficient they are in tax collection.
Pritom je značajno i koliko nas - porezne obveznike - uistinu košta rad poreznih vlasti, odnosno koliko su učinkovite u prikupljanju prihoda.
What is meant by greater or higher efficiency is as high amount of collected tax revenues as possible at the lowest possible cost.
Pod boljom ili većom učinkovitošću podrazumijevamo što veći iznos prikupljenih sredstava uz što manje troškove.
Efficiency of Croatian Tax Authorities
Učinkovitost hrvatskih poreznih vlasti
It can be assumed that the increase in the total costs of tax authorities was to some degree affected by the total number of employees.
Za pretpostaviti je kako je ukupan broj zaposlenih u određenoj mjeri utjecao na porast ukupnih troškova poreznih vlasti.
However, when observing the last years in the two analysed periods (2001 and 2006), the question why the tax authorities had almost the same number of employees during those years but the total costs increased 300 million HRK remains open.
No, gledajući završne godine u dva analizirana razdoblja (2001. i 2006), ostaje otvoreno pitanje zašto je u tim godinama u poreznim vlastima radio gotovo isti broj zaposlenih, a ukupni su troškovi porasli za 300 milijuna kuna.
In order to answer this and other questions on the work performed by the Croatian tax authorities, which is exactly what could and should be the subject of future research, a more detailed analysis of their work and expenditure structure is required.
Za konkretan odgovor na ovo i druga pitanja o poslovanju hrvatskih poreznih vlasti potrebna je detaljnija analiza njihova rada i strukture rashoda, što može i treba biti predmetom budućih istraživanja.
In the meantime, tax authorities will have to continue insisting on as efficient revenue collection as possible, but also on further total costs reduction, especially in times of growing financial needs and employment restrictions in the public sector.
U međuvremenu će porezne službe, posebice u vremenima pojačanih financijskih potreba i ograničenja zapošljavanja u javnom sektoru, morati i dalje inzistirati na što učinkovitijem prikupljanju prihoda, ali i na daljnjem smanjenju ukupnih troškova.
Central Bureau of Statistics. www.dzs.hr.
Državni zavod za statistiku. www.dzs.hr.
Annual report of the Ministry of Finance 2000 [online].
Godišnjak Ministarstva financija za 2000. godinu [online].
Available from: [http:// www.mfin.hr/adminmax/docs/2000annual.pdf].
Dostupno na: [http:// www.mfin.hr/adminmax/docs/Godisnjak2000.pdf].
Available from: [http://www.mfin.hr/ adminmax/docs/076-veljaca2002.pdf].
Dostupno na: [http://www.mfin. hr/adminmax/docs/076-veljaca2002.pdf].
Available from: [http://www.mfin.hr/ adminmax/docs/120-October2005.pdf].
Dostupno na: [http://www.mfin. hr/adminmax/docs/120-listopad2005.pdf].
Administrative and compliance costs of taxation.
Učinkovitost hrvatskih poreznih vlasti
in million HRK
u mil.kn.
Source: Ministry of Finance (2001, 2002, 2004, 2005 and 2006), Central Bureau of Statistics; internal data of the Tax and Customs Administration's
Izvor: Ministarstvo financija (2001, 2002, 2004, 2005. i 2006), Državni zavod za statistiku; interni podaci Središnjeg ureda Porezne i Carinske uprave; izračun autora.
Source: internal data of the Tax and Customs Administration's Central office; author's calculation.
Izvor: Interni podaci Središnjeg ureda Porezne i Carinske uprave, izračun autora.
According to kind of tax, all the taxes apart from customs duty and excise duty were analysed - profit tax (or corporate income tax), VAT, wage taxes, contributions for social insurance and other taxes.
Stavovi izra eni u èlancima objavljenim u Newsletteru izra avaju mišljenja autora koja ne moraju neminovno odra avati i mišljenje Instituta kao institucije.
The author thanks Helena Blazic for permission to use this article.
Na isti se naèin mogu komentirati i ostali udjeli.
pliance with this tax liability (some of this is the time spent by the owner of the company).
Iz tablice je vidljivo kako prosjeèni troškovi rastu s poveæanjem velièine poduzeæa.
The proportion of proprietors or managers of companies that deals with taxes reduces in all size classes, except in the last.
Sasvim je suprotan trend troškova ostalih zaposlenika koji se bave poreznim poslovima jer njihov udio stalno raste.
The larger the company, the more proprietors and managers take an active part with other persons inside and outside the companies.
Udio vanjskih troškova u poèetku vrtoglavo raste jer mnogi vlasnici poduzeæa drugog razreda porezne poslove prepuštaju raèunovodstvenim servisima.
On the other hand, though, with a rise in the size of the company, the proportion of unpaid assistance tends to drop.
Nakon toga taj udio pada jer se sve više raèunovoða upošljava unutar poduzeæa kako bi se svakodnevno borili s brojnim raèunovodstveno-poreznim poslovima.
completely opposite for costs related to other employees who deal with tax matters, with their proportion constantly rising.
U takvim poduzeæima cjelokupni se raèunovodstveno-porezni poslovi obavljaju unutar poduzeæa, dok se vanjski izvori uglavnom koriste samo za specijalizirane usluge poreznog savjetništva.
Number of employees, excluding proprietors
Broj zaposlenih, ne ukljuèujuæi vlasnike poduzeæa
Average costs per employee, excluding proprietors
Prosjeèni troškovi po zaposlenome, ne ukljuèujuæi vlasnike poduzeæa
Average costs per unit of profit*
Prosjeèni troškovi po jedinici dobiti*
Average costs per unit of revenue
Prosjeèni troškovi po jedinici prihoda
more than 250 total
više od 250 ukupno
Average costs of tax compliance in companies (in kuna)
Prosjeèni troškovi oporezivanja poduzeæa (u kn)
* Only for companies that do make a profit.
* Samo za poduzeæa koja ostvaruju dobit.
because of the important fixed element of this tax.
Koliko oporezivanje košta poduzeæa?
Compliance costs for all taxes (in million kuna)
Troškovi svih poreza (u mil. kn)
Structure of all the tax compliance costs under review (%)
Struktura svih promatranih troškova oporezivanja (%)
Compliance costs of profit tax (%)
Troškovi poreza na dobit (%)
VAT compliance costs (%)
Troškovi PDV-a (%)
Compliance costs of other taxes (%)
Troškovi ostalih poreza (%)
Compliance costs of taxation borne by companies from June 2001 to June 2002 according to kind of tax and size of entity (in millions of kuna and in %)
Troškovi oporezivanja poduzeæa od lipnja 2001. do lipnja 2002. godine prema vrsti poreza i velièini poduzeæa (u milijunima kuna i %)
* Tax on income on the pay of employees, not including the proprietors of the companies, local surtax and contributions for social insurance.
* Porez na dohodak na plaæe zaposlenih, ne ukljuèujuæi vlasnike poduzeæa, lokalni prirezi i doprinosi za socijalno osiguranje (DSO).
Recession in South East Europe: Is there some space for policy manoeuvre?
Recesija u jugoistočnoj Europi: postoji li manevarski prostor za mjere ekonomske politike?
Living above their means
Život iznad mogućnosti
This can easily be supported by the following considerations:
Te se tvrdnje lako mogu potvrditi sljedećim argu­ mentima:
However, the average external debt in the region for
stoga ne začuđuje što je regionalni prosjek javnog duga
sed less than one percentage point on average.
Iako postoje iznimke poput Make­
Although there are exceptions - such as Macedonia where the expenditure share of GDP decreased 6 percentage points - it is obvious that the majority of SEE governments were not concentrated enough on fiscal consolidation, on decreasing public expenditures and on carrying out the necessary institutional reforms.
donije, gdje se udio izdataka opće države u BDP­u sma­ njio 6 p.p., očito je da većina zemalja regije nije bila do­ vo ljno koncentrirana na fiskalnu konsolidaciju, na sma­ njenje javnih rashoda i na provođenje nužnih institucional­ nih reformi.
Lagging behind in institutional reforms
Zaostajanje u institucionalnim reformama
The EBRD (2008) nicely explains the pace of institutional reforms in SEE countries.
EBRD (2008) objašnjava napredak institucionalnih re­ formi u zemljama regije.
Average transition scores within the region vary: Bulgaria, Croatia and Romania scoring around 3.5, Albania and Macedonia around 3, and Bosnia and Herzegovina, Montenegro and Serbia around 2.8.3 Particularly indicative is that all SEE countries score rather poorly in governance and enterprise restructuring (only Croatia scoring 3, all others scoring from 2 to minus 3).
Prosječni tranzicijski indikato­ ri unutar regije variraju: Bugarska, Hrvatska i Rumunj­ ska oko 3,5; Albanija i Makedonija oko 3, te Bosna i Her­ cegovina, Crna Gora i Srbija oko 2,8.3 Posebice je indi­ kativno da sve zemlje regije postižu slabe rezultate u ka­ tegoriji governancea i restrukturiranja poduzeća (samo je Hrvatska postigla indikator 3, a sve ostale od 2 do minus 3).
Now, in the worst possible circumstances countries have to
U vrlo nepovoljnim okolnostima zemlje moraju:
None of the SEE countries had current account surpluses in that year, or in the ten previous years (and probably even longer);
Ni jedna od ze­ malja regije nije imala suficit tekućeg računa platne bilance ni te godine, ni u deset prethodnih godina, a možda ni prije toga;
Accumulate funds to re
namaknuti sredstva za otplatu dugova
Fiscal retrenchment instead of fiscal stimulus
Fiskalna destimulacija umjesto fiskalne stimulacije
Obviously there is no place for fiscal stimulus or for discussions about what the USA and Germany are doing at the moment.
Više je nego očito da u cijeloj regiji nema mjesta za fi­ skalnu stimulaciju ni za rasprave o tome što SAD ili Nje­ mačka trenutačno poduzimaju.
The majority of SEE countries are constrained with current account deficits, high indebtedness, unbalanced budgets and some of them with unfavourable demographic prospects.
Većina zemalja regije ograničena je deficitima tekućeg računa platne bilance, visokom zaduženošću, neuravnoteženim proračunima, a neke od njih i nepovoljnim demografskim kretanjima.
Furthermore, like many other emerging market economies, SEE countries suffer from »original sin«, i.e. they are not developed enough to be able to borrow abroad in their own currencies.
Osim toga, poput brojnih drugih novih tržišnih ekonomija, pate i od »originalnog grijeha« - nisu dovoljno razvijene da bi se u inozemstvu mogle zaduživati u svojim domaćim valutama.
With high government expenditures SEE countries need fiscal retrenchment.
S visokim javnim izdacima zemlje regije osuđene su na fiskalnu konsolidaciju.
When necessary governments could or even should support the banks, but supporting companies and industries in these circumstances might be very tricky:
Kad je potrebno, zemlje mogu, ili čak moraju, podržati banke, ali potpora poduzećima i industrijama u tim je okolnostima problematična zbog sljedećih razloga.
Nobody knows how long this recession might last and
Nemoguće je predvidjeti koliko bi dugo ta recesija
how much any possible fiscal stimulus might cost SEEcountry taxpayers.
mogla potrajati ni koliko bi eventualna fiskalna stimu­ lacija mogla koštati porezne obveznike.
Is the recession really the source of the problems of
Je li zaista recesija uzrok problema posrnulih poduze­
these companies or are some of them doomed to fail anyway?
ća ili su neka od njih ionako osuđena na propast?
Lobbying, corruption and nepotism are already pro
Lobiranje, korupcija i nepotizam već su ionako ukori­
nounced in the region and fiscal stimulus might bring
jenjeni u regiji, pa bi fiskalna stimulacija mogla uzro­
additional injustices and inefficiencies, a surge of cor
kovati dodatne nepravde i neefikasnosti, uzlet korup­
ruption, as well as protectionism in neighbouring coun
cije i protekcionizam susjednih zemalja.
Why should the Croatian tourist sector try to be more productive and more efficient than for instance the Greek tourist sector if Croatian taxpayers are willing to pay for the difference in prices caused by this sector's low productivity and inefficiencies?
Zašto bi se hrvatski turistički sektor tru­ dio biti produktivniji i efikasniji od, primjerice, grčko­ ga ako će hrvatski porezni obveznici ionako platiti ra­ zliku u cijenama uzrokovanu njegovom niskom produk­ tivnošću i neefikasnošću?
A draft document prepared by the OECD for a recent meeting of the SEE Investment Committee (---, 2009) enumerates various possible and actual measures that could be, and in some cases have been, undertaken by SEE countries.
U nacrtu dokumenta koji je OECD priredio za sastanak Investicijskog odbora za zemlje jugoistočne Europe (­­­, 2009) nabrajaju se moguće mjere ekonomske politike i neke što su ih te zemlje već poduzele.
When it comes to the currency depreciation it concludes that »however, for some countries depreciation is not an option because their currencies are pegged to the euro«. One can only agree with that statement.
Kad je riječ o de­ precijaciji valute, u dokumentu se zaključuje kako »za neke zemlje deprecijacija nije opcija jer su njihove valu­ te vezane za euro«. Svatko bi se složio s tom tvrdnjom.
It is true that all SEE countries have to improve competitiveness; however when countries have low efficiency and poor product iveness their competitiveness cannot be remedied by currency depreciation, irrespective of whether it is pegged to the euro or not.
Istina je da zemlje regije moraju poboljšati konkurent­ nost, međutim, zemlje s niskom efikasnošću i slabom produktivnošću, čak da im valuta i nije vezana za euro, deprecijacijom valute ne mogu povećati konkurentnost.
In the end, depreciation could provoke inflation and further destabilize fragile economies.
Recesija u jugoistočnoj Europi: postoji li manevarski prostor za mjere ekonomske politike?
Measures could involve more flexible labour laws, more flexible working hours, and in some countries a better basic infrastructure.
Mjere mogu obuhvaćati fleksibilnije radno zakonodav­ stvo, fleksibilnije radno vrijeme, a u nekim zemljama i bolju osnovnu infrastrukturu.
Time for a more cautious monetary policy
Vrijeme za oprezniju monetarnu politiku
As reviewed in the aforementioned OECD draft document, among the possible monetary measures that could be contemplated - or have been implemented in some SEE countries - are the following:
Kad je riječ o monetarnim mjerama, spomenuti doku­ ment OECD­a navodi mjere koje bi se mogle razmotriti i neke koje su već poduzete.
»Measures to increase liquidity and boost credit to
»Mjere za povećanje likvidnosti i poticanje kredita do­
»Measures to encourage lending in local currency«.
»Mjere za poticanje zaduživanja u lokalnoj valuti«.
The same as above; it is good to improve the structure of the debt.
Slično kao i za prethodnu mjeru, dobro je popravljati strukturu duga.