natgillin/translations-raw huggingface dataset:
For example, a taxpayer with an annual income of 17,000 kuna can claim the allowance of at most 17,000, which means that he cannot make use of the full personal allowance, which came in 2003 to 18,000 kuna.
Primjerice, porezni obveznik s godišnjim dohotkom od 17.000 kuna mo e ostvariti najviše 17.000 kuna odbitka, a to znaèi da ne mo e iskoristiti ni osnovni osobni odbitak koji je u 2003. godini iznosio 18.000 kuna.
Furthermore, the said taxpayer does not have any benefit at all from the introduction or enlargement of any other reliefs (for medical costs for example).
Nadalje, spomenuti obveznik nema nikakve koristi od uvoðenja ili poveæanja nekih drugih olakšica (npr. za zdravstvene troškove).
Only if he increases his income will he be able to make use of the additional reliefs.
Samo ako poveæa svoj dohodak, mogao bi iskoristiti dodatne olakšice.
In 2003 about 900,000 of the total one million retired persons had an annual income of less than 30,600 kuna (2,550 kuna p.m.), which was what the personal allowance for pensioners came to.
U 2003. godini oko 900.000 od ukupno milijun umirovljenika imalo je godišnji dohodak manji od 30.600 kuna (2.550 kuna mjeseèno), koliko je iznosio osobni odbitak za umirovljenike.
About 500,000 of the total 1.6 million taxpayers who are not retirees had incomes of lower than 18,000 kuna, which means that they did not use up even the basic personal allowance.
Oko 500.000, od ukupno 1,6 milijuna poreznih obveznika koji nisu umirovljenici ostvarilo je dohodak manji od 18.000 kuna, što znaèi da nisu u potpunosti iskoristili ni osnovni osobni odbitak.
Thus about 1.4 million taxpayers, of the total 2.6 million there were in 2003, did not use even the basic tax relief - the basic personal allowance.
Dakle, oko 1,4 milijuna poreznih obveznika od ukupno 2,6 milijuna u 2003. godini nije iskoristilo ni osnovnu poreznu olakšicu - osnovni osobni odbitak.
I would not like in the slightest to dispute the usefulness, necessity and justification of these activities, but in the context of this analysis, an individual with 18,000 kuna p.a. income simply cannot set aside another 12,000 a year for additional retirement insurance, for instance.
Ne elim nipošto osporiti korisnost, nu nost i opravdanost spomenutih aktivnosti, ali u kontekstu ove analize pojedinac s 18.000 kuna u godišnjeg dohotka jednostavno ne mo e izdvojiti još 12.000 kuna u godini npr. za dodatno mirovinsko osiguranje.
Thus relative prices are distorted and resources are allocated inefficiently.
porezne olakšice poveæavaju administrativne troškove prikupljanja poreza, umanjuju eljene uèinke
For each taxpayer from this sample we have the information concerning their income from various sources and of the personal allowance claimed and other reliefs.
Za porezne obveznike koji obavljaju samostalnu djelatnost (obrtnici, slobodna zanimanja, poljoprivrednici) izdaci su novèani odljevi radi nabave roba i usluga potrebnih za proizvodnju.
As income increase, the average tax rate also rises.
Kako se dohodak poveæava, raste prosjeèna porezna stopa.
This is a proof of the progressivity of the income tax: the tax relatively burdens people with higher incomes more.
To je dokaz progresivnosti poreza na dohodak: porez relativno više optereæuje osobe s višim dohotkom.
The new sub-brackets are called 10-1, 10-2 and so on, and contain 1% groups of taxpayers.
Novonastali podrazredi oznaèeni su brojevima 10-1, 10-2, itd. i obuhvaæaju 1-postotne skupine poreznih obveznika.
It is particularly interesting that the highest class (10-10), which consists of the 1% of all taxpayers that have the highest incomes (with over 14,000 kuna month income), pay 2.1 billion kuna, or 28% of all income tax and surtax.
Osobito je zanimljivo uoèiti da najviši razred (10-10), koji èini 1% svih poreznih obveznika s najvišim dohocima (s više od 14.000 kuna mjeseènog dohotka), plaæa 2,1 mlrd. kuna, odnosno 28% ukupnog poreza i prireza.
Distribution of pre-tax income and tax burden in 2003
Raspodjela dohotka prije oporezivanja i poreznog tereta u 2003. godini
Total annual income
Ukupni godišnji dohodak
Total annual tax and surtax
Ukupni godišnji porez i priez
Average tax rate
Prosjeèna porezna stopa
3,200 to 4,200 11,381.5 4,200 to 5,600 15,012.7 more than 5,600 29,340.7
3.200 do 4.200 11.381,5 4.200 do 5.600 15.012,7 više od 5.600 29.340,7
*Author's calculations ASNC - areas of special national concern
Novi Zakon o porezu na dohodak: utjecaj na raspodjelu poreznog tereta
I decided in the simulation to include four elements to which the changes in the law referred:
Koeficijenti i iznosi osobnog odbitka prema starom i novom zakonu*
Size of bracket (%)
Iznos osobnog odbitka
It is interesting to observe the distribution of this income.
• Promjene poreznih razreda (vidjeti u prethodnom tekstu).
The reason is simple - the effect of this change on the total distribution of the tax burden would be negligible.
Posljedica ukidanja poreza na tu vrstu dohotka proporcionalno je smanjenje poreznog tereta za tu skupinu poreznih obveznika.
The income tax burden in Croatia is not evenly spread.
reznog tereta, a to je trebalo znaèiti postizanje još veæe progresivnosti.
The average tax rate rises with income, which means that the tax is progressive.
Od poveæanja osobnog odbitka veæu æe uštedu (u obliku manje plaæenog poreza) ostvariti obveznici s višim dohocima.
Changes in the Income Tax Law that have been enforced since the beginning of
Nameæe se još jedan zakljuèak: poveæanje osobnog odbitka ne moe biti mjera poveæanja standarda
Income brackets (in kuna)
Dohodovni razredi (u kunama)
Annual tax and surtax per taxpayer (old law)
Godišnji porez i prirez po obvezniku (stari zakon)
Annual tax and surtax per taxpayer (new law)
Godišnji porez i prirez po obvezniku (novi zakon)
Results of the simulation: changes in the tax burden as a result of the new law
Rezultati simulacije: promjene u poreznom teretu zbog novog zakona
a As percentage of the total population of taxpayers b Formed according to mean monthly income
aKao udio u ukupnoj populaciji poreznih obveznika, boblikovani prema prosjeènome mjeseènom dohotku.
They will make further savings as a result of the abolition of the taxation of income from dividends and profit shares.
Rezultat poveæanja osobnog odbitka jest smanjenje obveze za sve ostale porezne obveznike.
Average tax rate (old law)
Prosjeèna porezna stopa (stari zakon)
Average tax rate (old law)
Prosjeèna porezna stopa (novi zakon)
Percentage in total tax (old law)
Udio u ukupnom porezu (%) (stari zakon)
Percentage in total tax (new law)
Udio u ukupnom porezu (%) (novi zakon)
Results of the simulation: average tax rate and distribution of the tax burden
Rezultati simulacije: prosjeèna porezna stopa i raspodjela poreznog tereta
Marijana Bađun, MSc*
mr. sc. Marijana Bađun*
Pension beneficiaries who have been granted pensions under more favourable conditions
Korisnici mirovina koji su pravo na mirovinu ostvarili pod povoljnijim uvjetima
* Institute of Public Finance, Zagreb.
* Institut za javne financije, Zagreb.
Their number doubled over the last six years.
Njihov se broj u posljednjih šest godina udvostručio.
The privileged status does not only relate to the pension amount, but generally it also includes shorter service periods compared with those of other pension beneficiaries.
Između povlaštenih i “običnih” prosječnih mirovina postoji jaz kojemu najviše pridonose tzv. saborske mirovine, mirovine redovitih članova HAZU i braniteljske mirovine.
Early retirement leads to erosion of contribution revenues, but also to the outflow of the working-age population from the economically active population group.
Povlaštenost se ne odnosi samo na visinu mirovina nego u pravilu i na kraći radni vijek od ostalih korisnika mirovina.
Differences between privileged and non-privileged pension beneficiaries cause inequality and ineq
Ranim umirovljenjem smanjuju se prihodi od doprinosa, ali i gube radno sposobni ljudi iz radno aktivne skupine.
By contrast, the number of insured persons under the pay-as-you-go system dropped from about 2 million in 1990 to a record low of 1.4 million in 2000, but it rose again to 1.6 million in 2008 (See Graph 1).
Na drugoj strani, broj osiguranika u sustavu generacijske solidarnosti pao je s oko 2 milijuna u 1990. godini do najnižih 1,4 milijuna u 2000. godini, nakon čega je uslijedio porast do 1,6 milijuna 2008. (v. grafikon 1).
These figures clearly point to a negative trend in the system dependency ratio.
Ti brojevi jasno pokazuju negativan trend u omjeru između broja korisnika mirovina i osiguranika.
While in 1990, there were three insured persons per pensioner, today's ratio is as low as (statistically awkward) 1.38 insured persons per pensioner.
Dok je 1990. godine jedan korisnik mirovine bio “pokriven” s tri osiguranika, danas nasuprot njemu stoji (statistički nespretnih) 1,38 osiguranika.
This, of course, has an adverse impact on the pension expenditure financing.
To, naravno, nepovoljno utječe na financiranje rashoda za mirovine.
Pension beneficiaries who have been granted pensions under more favourable conditions
Kretanje omjera broja korisnika mirovina i osiguranika određeno je brojnim čimbenicima.
Who are the “privileged pension” beneficiaries?
Tko su korisnici povlaštenih mirovina?
According to the classification of the Croatian Pension Insurance Agency (CPIA), the “privileged pension” beneficiaries include the following:
Prema klasifikaciji Hrvatskog zavoda za mirovinsko osiguranje, korisnike povlaštenih mirovina čine:
The National Liberation War (NLW) participants;
sudionici narodnooslobodilačkog rata;
Employees performing certain activities within the In
djelatnici na određenim poslovima u unutarnjim po
ternal Affairs and Justice; Members of the Croatian Home Guard Army, 1941
slovima i pravosuđu; pripadnici Hrvatske domovinske vojske od 1941. do
Former political prisoners;
redoviti članovi HAZU;
Members of the former Yugoslav National Army
članovi Izvršnog vijeća Sabora, Saveznoga izvršnog
Members of the Parliamentary Executive Council, Fed
zastupnici u Hrvatskom saboru, članovi Vlade, suci
eral Executive Council and administratively retired public servants (relates to the former SFRY);
Ustavnog suda, glavni državni revizor; savezni kadar (bivši delegati u Saveznom vijeću i Vi
Federal cadres (former delegates to the Federal Coun
radnici profesionalno izloženi azbestu;
Labin, and workers professionally exposed to asbestos;
pripadnici Hrvatskog vijeća obrane (HVO-a).
Croatian homeland war veterans;
Koliko je korisnika povlaštenih mirovina?
Now, what is the number of privileged pension beneficiaries?
Udvostručio se i broj korisnika mirovina Hrvatskog vijeća obrane, i to u samo dvije godine.
There were no significant changes in the total number of privileged pensioners over years, because the growth in certain categories of beneficiaries was off
Oni svi ostvaruju pravo na mirovinu prema propisima kojima je uređeno pravo na mirovinu zastupnika u Hrvatskom saboru.
According to the CPIA publications, average pension relates to the pension grant
Time se razlika između prosječnih mirovina korisnika prema
A gap between the average amounts of these three types of pension can also be observed when broken down by year.
Ti podaci ne obuhvaćaju korisnike braniteljskih mirovina, mirovina Hrvatske vojske i HVO-a.
The pension amounts also include a supplement to pension.
U svote mirovina uključen je i dodatak na mirovinu.
Croatian Defence Council
Hrvatsko vijeće obrane
Source: CBS, Monthly Statistical Reports.
Izvor: DZS, Mjesečne statističke informacije
Among survivors' pensions, the most pronounced differences are perceived between the beneficiaries under the PIA and those belonging to the three separate categories.
Prosječna saborska mirovina gotovo je pet puta veća od prosječne mirovine prema ZOMO-u (bez branitelja, vojske i HVO-a).
These percentages will require a more detailed examination in the future.
Korisnici mirovina koji su pravo na mirovinu ostvarili pod povoljnijim uvjetima
Croatian Defence Council Members of the former YNA
Nažalost, nisu dostupni podaci za ostale povlaštene kategorije.
The last category does not include old-age pensions, but only disability and survivors' pensions.
Izvor: Hrvatski zavod za mirovinsko osiguranje, Godišnja izvješća (poglavlje V.
Moreover, there is a pronounced upward trend in the number of beneficiaries of homeland war veterans' pensions (their number doubled from June 2003 to June 2009, making them the largest category of privileged pension beneficiaries).
Osim toga, očita je tendencija rasta broja korisnika braniteljskih mirovina; od lipnja 2003. do lipnja 2009. godine njihov se broj udvostručio, čime su postali najbrojnija kategorija povlaštenih korisnika mirovina.
In these six years, the increase in the beneficiaries of homeland war veterans' pensions accounted for one third of the increase in total pension beneficiaries.
U tih je šest godina porast broja korisnika braniteljskih mirovina činio trećinu porasta ukupnog broja korisnika mirovina.
Such a growth trend raises the issue of limits on the growth of expenditures for homeland war veterans' pensions.
Uz takav trend rasta postavlja se pitanje do kojih će razmjera rasti rashodi za braniteljske mirovine.
This is exactly why it is important to publish a Croatian homeland war veterans registry.
Upravo je i zbog toga važno objaviti registar hrvatskih branitelja.
The main contributors to the gap between “privileged” and regular average pensions are the recipients of the so-called parliamentary pensions, pensions of full members of the HAZU and homeland war veterans' pensions.
Između povlaštenih i “običnih” prosječnih mirovina postoji jaz kojemu najviše pridonose korisnici tzv. saborskih mirovina, mirovina redovitih članova HAZU i braniteljskih mirovina.
Therefore, policy makers in Croatia should review the pension amounts of privileged categories of beneficiaries and control the total number of new recipients of these pensions.
Pripadnici bivše JNA: Zakon o ostvarivanju prava iz mirovinskog i invalidskog osiguranja pripadnika bivše JNA, Narodne novine br.
Legal basis for granting pensions under more favourable conditions:
Redoviti članovi HAZU: Zakon o Hrvatskoj akademiji znanosti i umjetnosti, Narodne novine br.
Institute of Public Finance • HR-10000 Zagreb, Smi~iklasova 21, Croatia
Institut za javne financije • 10000 Zagreb, Smi~iklasova 21, Hrvatska
Budget Deficit and Public Debt in Croatia
Proračunski deficit i javni dug
One of the main tasks of fiscal policy representatives is to manage optimally revenue and expenditure in order to achieve the best possible financial results.
Stavovi u člancima objavljenim u Newsletteru izražavaju mišljenja autora koja ne moraju neminovno odražavati i mišljenje Instituta kao institucije.
Croatia is faced with a deficit year after year, just like the majority of other countries.
Jasno je da taj posao nije nimalo jednostavan jer ovisi o brojnim čimbenicima.
* Senior Analyst in Risk Policy and Methodology Division, Privredna bank Zagreb (PBZ).
i nužna ponuda javnih dobara, dovode do neprestanog porasta izdvajanja iz državnog proračuna.
ted tax, social contributions, grants and other revenues cannot cover all public needs.
nim sredstvima prikupljenim od poreza, naknada, doprinosa, pomoći i ostalih prihoda ne uspijevaju podmiriti sve javne potrebe.
According to the ESA 95 methodology (European Communities, 2002), a deficit represents net borrowing, i.e. a negative realization of the accounting item ‘net lending/borrowing' (item ESA B.9) in the observed year.
Prema metodologiji ESA 95 (European Communities, 2002), deficit čini neto zaduživanje, tj. negativno ostvarenje računovodstvene stavke neto pozajmljivanje/zaduživanje (stavka ESA B.9) u pojedinoj godini.
It is actually the difference between total revenue (operating revenue and revenue from the sale of non-financial assets) and total expenditure (operating expenditure and expenditure for the acquisition of non-financial assets).
To je zapravo razlika ukupnih prihoda (prihodi od poslovanja i prihodi od prodaje nefinancijske imovine) i ukupnih rashoda (rashodi od poslovanja i rashodi za nabavu nefinancijske imovine).
A most frequently used deficit indicator is the deficit as a share of gross domestic product (GDP).
Najčešće se pokazateljem deficita smatra iznos deficita kao postotak bruto domaćeg proizvoda (BDP-a).
Figure 1 shows the realised general government budget deficit in nominal terms and as a percentage of GDP in the period from 2002 to 2009.
Na grafikonu 1. prikazan je ostvareni deficit opće države u nominalnom iznosu i kao postotak BDP-a u razdoblju od 2002. do 2009. godine.
Apart from that, an increase in the budget deficit tends to lead to a further expansion of public debt, and therefore the Croatian Government must try to maintain the planned level of budget deficit in 2010 (Bronić, 2010).
Osim toga, porast proračunskog deficita utječe i na daljnje povećanje javnog duga te se Vlada u 2010. svakako mora truditi očuvati planiranu razinu proračunskog deficita (Bronić, 2010).
Besides the deficit, the so called primary deficit is often monitored, i.e. a measure of the budget deficit that excludes from the deficit the whole amount of expenses for interest payments in the observed period.
Osim samog deficita, često se promatra i tzv. primarni deficit, odnosno mjera manjka koja iz veličine deficita isključuje cijeli iznos kamata pristiglih u tom razdoblju.
The primary deficit is an especially important measure in highly indebted countries because it indicates the result of the current Government activity, which is a contribution to the public debt increase or decrease.
Primarni deficit pogotovo je važna mjera u visokozaduženim zemljama jer pokazuje rezultat trenutačne državne aktivnosti, odnosno njezin doprinos povećanju ili smanjenju javnog duga.
Figure 2 shows the realised primary budget deficit of the gene
Na grafikonu 2. prikazan je ostvareni primarni saldo opće države u nominal
HRK (left scale) and as a % of GDP (right scale)
HRK (lijeva skala) i u postotku BDP-a (desna skala)
budget balance (bil.
proračunski saldo (mlrd.
budget balance (% GDP)
proraručnski saldo (postotak BDP-a)
primary budget balance (bil.
primarni saldo (mlrd.
primary budget balance (% GDP)
primarni saldo (postotak BDP-a)
Source: Ministry of Finance (2009; 2010); CBS (2009); author's calculation.
Izvor: Ministarstvo financija (2009; 2010); DZS (2009); autorov izračun
Budget Deficit and Public Debt in Croatian
Proračunski deficit i javni dug
ral government in nominal terms and as a percentage of GDP in the period from 2002 to 2009.
nom iznosu i kao postotak BDP-a u razdoblju od 2002. do 2009. godine.
In the period from 2002 to 2004, the realised primary deficit was showed an upward trend, but started to decline afterwards and in 2006, the first primary surplus was recorded, which was maintained only until 2008.
U razdoblju od 2002. do 2004. ostvareni primarni deficit karakterizirao je rastući trend, nakon čega počinje preobrat i već 2006. ostvaren je prvi primarni suficit, koji se održao samo do 2008.
In 2009, as a result of the recession effects on public finance, the realised primary budget deficit was expectedly high.
Već 2009. ostvaren je očekivano visok primarni deficit kao posljedica recesivnog utjecaja na javne financije.
If a deficit is created in an observed year, then the government, unless it wants to sell its property, has no other choice but to cover this deficit by borrowing.
Ako se u tekućoj godini pojavio deficit, tada država, ako ne želi prodavati vlastitu imovinu, nema drugog izbora nego manjak sredstava pokriti zaduživanjem.
The sum of all budget deficits realised in some previous period constitutes debt.
Zbroj svih proračunskih deficita ostvarenih u prethodnom razdoblju čini dug.
In other words, it can be stated that the debt is a stock variable measured at some point of time, while the deficit is a flow variable measured over a time period (Rosen, 1999).
Drugim riječima, možemo reći da je dug varijabla stanja mjerena u nekoj točki u vremenu, za razliku od deficita koji je varijabla toka mjerena u nekom vremenskom razdoblju (Rosen, 1999).
This also implies that a debt increase over a period of one year is the result of the realised deficit in that year.
To ujedno nameće zaključak da je porast duga u jednoj godini rezultat deficita ostvarenoga u toj godini.
Besides that, inland borrowing brings to stronger development and regulation of the domestic financial market.
Osim toga, zaduživanje u zemlji pridonosi jačem razvoju i regulaciji domaćih financijskih tržišta.
As concerns foreign borrowing, the main advantage indicated are lower interest rates.
Vezano za inozemno zaduživanje, kao glavne prednosti navode se niže kamatne stope.
Figure 3 shows movements of domestic, foreign and potential public debt at the end of the period 2002-2009.
Na grafikonu 3. prikazano je kretanje domaćega, inozemnoga i potencijalnoga javnog duga s kraja godine za razdoblje od 2002. do 2009.
At the end of 2009, the Croatian public debt, according to the Ministry of Finance (2009), amounted to 118 billion kuna (35% of GDP), which represents an increase by almost 18% in comparison with the debt stock at-end 2008.
Krajem 2009. javni dug u Hrvatskoj, prema podacima Ministarstva financija (2009), iznosio je 118 milijardi kuna (35% BDP-a), što je porast od gotovo 18% u odnosu prema stanju duga na kraju 2008.
The process of fiscal consolidation of public debt started in 2004, involving a gradual decrease in deficit and the stabilization of the public debt-toGDP ratio, as well as a new borrowing strategy the purpose of which is to start borrowing mainly on domestic markets (Švaljek, 2007).
Od 2004. počinje faza konsolidacije javnog duga, koja podrazumijeva postupno smanjivanje deficita i stabiliziranje udjela javnog duga u BDP-u, uz donošenje nove strategije zaduživanja, čiji je cilj zaduživanje uglavnom na domaćim tržištima (Švaljek, 2007).
The result of this process can be clearly seen on Figures 1, 2 and 3.
Rezultat toga jasno je vidljiv na grafikonima 1, 2. i 3.
potential debt (bil.
potencijalni dug (mlrd.
foreign public debt (bil.
inozemni dug (mlrd.
domestic public debt (bil.
domaći dug (mlrd.
public debt (% GDP)
javni dug (postotak BDP)
public and potential debt (% GDP)
javni i potencijalni dug (postotak BDP)
1 In line with the Act on the Croatian Bank for Reconstruction and Development (HBOR) (Zakon o Hrvatskoj banci za obnovu i razvitak, NN 138/06) the state guarantees all its debts, so that the HBOR debt is often added to the total amount of guarantees.
1 U skladu sa Zakonom o Hrvatskoj banci za obnovu i razvitak (NN 138/06), država jamči za sve njezine obveze pa se često dug HBOR-a pribraja ukupnom iznosu jamstava.
Public debt can also be divided into the debt denominated in the domestic currency and that denominated in foreign currencies.
Javni dug može se diferencirati i na dug denominiran u domaćoj valuti i dug denominiran u stranim valutama.
This is particularly interesting because it shows what share of public debt is exposed to currency risk.
To je posebno zanimljivo zato što nam pokazuje koliki je udio javnog duga izložen valutnom riziku.
At the end of 2008, public debt denominated in foreign currencies (mainly EUR, USD and JPY) amounted to 57.3 billion kuna, while at the end of 2009, it increased by 36% to 77.7 billion kuna.
Krajem 2008. javni dug denominiran u inozemnim valutama (uglavnom u eurima, američkim dolarima i japanskim jenima) iznosio je 57,3 milijarde kuna, dok je krajem 2009. porastao za čak 36%, na 77,7 milijardi kuna.
This means that this portion of debt is exposed to currency risk which is fully exogenous, because it mainly depends on world monetary trends, but also on the domestic monetary policy.
To znači da je toliki iznos duga izložen valutnom riziku, koji je u potpunosti egzogen jer ovisi ponajprije o svjetskim monetarnim trendovima, ali i o domaćoj monetarnoj politici.