natgillin/translations-raw huggingface dataset:
The best scoring service within this cluster is VAT with a score of 96%; the lowest-scoring service is social contributions for employees with a score of 89%.
Najbolje rangirana usluga unutar te skupine jest prijava PDV-a, s rezultatom od 96%, a najslabije usluga socijalnih davanja za zaposlenike, s rezultatom od 89%.
The cluster average for the fully available online indicator is 84% (60% for the EU-10 and 95% for the EU-15+).
Prosjek skupine za potpuno dostupnu online uslugu iznosi 84% (60% za EU-10 i 95% za EU-15+).
The progress since 2001 within this cluster shows that the fastest growing public services within the cluster for the EU-15+ are customs declaration and social contribution for employees, while the slowest is personal income tax.
Napredak od 2001. godine unutar te skupine pokazuje da su od javnih usluga unutar skupine (za EU-15+) najviše rasle usluge carinske prijave i socijalnih davanja za zaposlenike, dok su najsporije rasle prijave poreza na osobni dohodak.
Results for the online sophistication and full availability of these online services by
Rezultati online sofisticiranosti i potpune dostupnosti opisane skupine javnih uslu
country show that Slovenia ranks above the EU average.
ga pokazuju da je Slovenija rangirana iznad prosjeka EU.
Online sophistication for services shows that Slovenia reached a score of 100% (stage
Online sofisticiranost za usluge pokazuje da je Slovenija postigla rezultat od 100%
4) for all included services, while in 2004 a score of 0% was applied for social contribution for employees.
(faza 4) za sve usluge uključene u skupini prikupljanje prihoda, dok je u 2004. godini rezultat od 0% pripisan socijalnim davanjima za zaposlenike.
From the results gained in October 2005 49% of the population uses the internet monthly, 41% weekly and 29% daily (RIS, 2005).
Iz rezultata prikupljenih u listopadu 2005. godine, 49% stanovništva Internetom se koristi mjesečno, 41% tjedno, a 29% dnevno (RIS, 2005).
According to latest Eurostat report at the beginning of 2005, 96% of businesses in Slovenia had internet access (Finland 98%, Denmark 97%, Sweden 96%), and 74% had broadband access (Eurostat, 2005).
Prema izvješću Eurostata, na početku 2005. godine 96% poduzeća u Sloveniji imalo je pristup Internetu (Finska 98%, Danska 97%, Švedska 96%), a 74% imalo je širokopojasni (engl. broadband) pristup (Eurostat, 2005).
The same report also mentions 48% internet access availability for Slovenian households (19% with broadband access).
Isto izvješće također spominje 48% dostupnosti pristupa Internetu za slovenska kućanstva (od čega se 19% odnosi na širokopojasni pristup).
The Slovenian government introduced a special e-taxation portal soon after the main e-government portal.
Slovenska Vlada predstavila je poseban portal za e-oporezivanje ubrzo nakon glavnog portala e-vlasti.
Slovenia's e-taxation portal was established at the end of 2003.
Slovenski portal e-oporezivanja uspostavljen je krajem 2003. godine.
Initially, taxpayers could find and print several tax forms on the e-taxation portal.
U početku su porezni obveznici mogli na njemu pronaći i ispisati nekoliko poreznih obrazaca.
Later on, form completion was possible, so that taxpayers could complete forms, print them and submit them by post to the tax administration.
Kasnije je bilo moguće i popunjavanje obrazaca online, tako da su ih porezni obveznici mogli skinuti i poslati poštom Poreznoj upravi.
Electronic tax-filing offers taxpayers a number of advantages:
Elektronička prijava poreza nudi poreznim obveznicima brojne prednosti:
• filing is quicker and easier since instructions are only a mouse click away;
• popunjavanje je brže i jednostavnije jer se upute dobivaju pritiskom na tipku miša
• checks on illogical errors are automatic;
• provjere nelogičnosti su automatske
• taxpayers can correct mistakes or make and save changes in their file returns several times before the final deadline for filing;
• porezni obveznik može ispraviti greške ili kreirati i snimiti promjene u svojim datotekama povrata nekoliko puta prije krajnjeg roka za popunjavanje
• the portal is always available;
• portal je uvijek dostupan
• filing is enabled from abroad;
• popunjavanje je moguće iz inozemstva
• electronic filing saves time and costs.
• elektroničko popunjavanje štedi vrijeme i troškove.
Over the last year more than 53% of the taxpayers using portal services used certificates issued by a bank, and 44% used a government certificate.
Tako je tijekom posljednje godine više od 53% poreznih obveznika koji su se koristili uslugama portala upotrebljavalo digitalne potvrde identiteta koje im je izdala banka, a 44% ih se koristilo Vladinim potvrdama.
The authorization must be signed and delivered to a tax office on paper.
Ovlast za takvu registraciju mora se potpisati i pismeno dostaviti poreznom uredu.
• filing capital gains tax return
• popunjavanje prijave na kapitalnu dobit
• VAT self-assessments
• izračun i prijava PDV-a
• registration for status of exporter
• prijava statusa izvoznika
• notification of electronic accounts
• potvrda elektroničkih računa
• external and internal authorizations for businesses
• vanjske i interne ovlasti za poduzeća
• receiving notifications and announcements from the tax administration
• prijam obavijesti i izvoda od porezne uprave
• advance payments of personal income tax for dividends
• akontacije poreza na osobni dohodak za isplaćene dividende
• self-assessment and filing corporate income tax returns
• izračun i popunjavanje prijave poreza na dobit
• report about revenues from interest (EU directive).
• izvješće o prihodima od kamata (prema smjernici EU).
The personal income tax online service was one of the first services offered to Slovenian citizens.
Online usluga prijave poreza na osobni dohodak bila je jedna od prvih usluga ponuđenih građanima Slovenije.
E-filing of tax returns (number)
Elektroničko popunjavanje prijave poreza
Percentage of total number of personal income taxpayers
Postotak ukupnog broja poreznih obveznika koji prijavljuju osobni dohodak
Source: Tax Administration of Republic of Slovenia, 2006
Izvor: Porezna uprava Republike Slovenije, 2006.
Together over 80% of taxpayers that filed tax returns electronically were between 20-49 years old.
Ukupno je oko 80% poreznih obveznika koji su ispunili poreznu prijavu bilo u dobi između 20 i 49 godina.
More than 60% were male taxpayers.
Više od 60% korisnika bilo je muškog spola.
After the first year of availability, the tax administration carried out a situation analysis as the response was lower than expected.
Nakon prve godine dostupnosti elektroničke usluge Porezna je uprava provela analizu stanja, jer je odaziv poreznih obveznika bio manji od očekivanoga.
• citizens do not trust this service
• građani nemaju povjerenja u uslugu
• citizens are not aware of this service
• građani ne poznaju uslugu
• using the personal income tax online service was too complex.
• korištenje online uslugama prijave poreza na osobni dohodak bilo je previše slo
The second reason could be resolved over a matter of years as trust in e-government online services and especially personal income tax online service increases.
Na drugi bi se uzrok moglo djelovati tijekom nekoliko sljedećih godina povećanjem povjerenja u online usluge e-vlasti te, posebice, u online uslugu prijave poreza na osobni dohodak.
The third reason proposed is unconvincing, since different research was done among citizens with positive results and a lot of media attention focused on the service.
Treći mogući razlog nije potpuno pouzdan jer druga istraživanja upućuju na pozitivan interes građana, kao i na visoku razinu medijske pozornosti koja je pratila uvođenje usluge.
The last possible reason for the poor response was the focus of improvements made by the tax administration.
Stoga se Porezna uprava usredotočila na posljednji razlog lošeg odaziva.
To acquire detailed information, the tax administration used a telephone helpdesk support centre.
Kako bi pribavila detaljne informacije, Porezna je uprava uspostavila centar za telefonsko savjetovanje i potporu korisnicima.
According to the tax administration report (Maligoj, 2005), the taxpayer support office received around 9,000 telephone calls and replied to 3,300 e-mails in 2005.
Prema izvješću Porezne uprave (Maligoj, 2005), centar za telefonsko savjetovanje i potporu zaprimio je oko 9.000 telefonskih poziva i odgovorio na oko 3.300 poruka elektroničke pošte u 2005. godini.
The centre reported the following problems found by taxpayers:
Ured je prijavio sljedeće probleme koje su iskazali porezni obveznici.
• Complexity of acquiring a digital certificate and installing it - by far the most problematic issue.
• Složenost nabave digitalne potvrde i instaliranje te usluge daleko su najproblematičnija tema.
• Additional campaign to inform the citizens about the service.
• Web stranice i obrasci na portalu složeni su i netransparentni.
Source: Kunstelj, Leben and Vintar (2006).
Izvor: Kunstelj, Leben i Vintar (2006)
Considering personal income tax online service, different actions to produce better turnout were chosen among different countries.
Kako bi postigle bolji odaziv na elektroničku uslugu prijave poreza na osobni dohodak, različite su se države odlučile za različite pristupe.
Some, like France, offered taxpayers many incentives (Lanteri, 2005), including:
Neki su, poput Francuske, ponudili poreznim obveznicima mnoge poticaje (Lanteri, 2005), uključujući:
But these incentives would not work in every country.
Ipak, ti poticaji nisu uspješni u svakoj državi.
Immediate calculation of the amount of tax to be paid is available as well.
Moguć je i trenutačni izračun iznosa poreza koji treba platiti.
The tax administration's upgrade of the e-taxation portal to offer more transparent content and easier navigation did not help either.
Pritom nije pomoglo ni to što je Porezna uprava unaprijedila portal e-oporezivanja kako bi se postigla transparentnost sadržaja i jednostavnija navigacija.
The next future step, the provision of preformed and calculated forms, planned in Slovenia for 2006, might help.
Mogao bi pomoći sljedeći korak u razvoju portala - ponuda unaprijed definiranih i izračunanih obrazaca, planiran u Sloveniji za 2006. godinu.
We may think that e-filing is a genuinely modern and effective way of offering services to cli
Porezni ga obveznik može potvrditi putem online usluge, SMS porukom ili telefonskim pozivom.
If the tax administration wishes to check these data, the citizen is invited to present all the invoices used for tax deduction.
Za online usluge slične onima u skandinavskim državama olakšice bi trebalo ukinuti ili ih prihvatiti kao standardne za svakoga građanina.
Since November 2005 all companies have been able to file tax returns, therefore the small share of filed documents by companies is not very low.
Tek od studenog 2005. godine sva su poduzeća mogla predati porezne prijave elektronički, tako da mali udjel dokumenata što su ih predala poduzeća i nije prenizak.
The proportion of electronically filed documents differs from the proportion of total filed documents.
Omjer elektronički predanih dokumenata razlikuje se od omjera ukupno predanih dokumenata.
Most VAT and corporate income taxpayers decided to file their tax returns using the e-taxation portal.
Većina obveznika PDV-a i poreza na dobit odlučila je predati svoje porezne prijave pomoću portala e-oporezivanja.
A very small proportion of personal income taxpayers decided to do so.
Vrlo mali omjer poreznih obveznika plaćanja poreza na osobni dohodak odlučio je predati svoje prijave elektronički.
Total filed documents (%)
Ukupno predanih dokumenata (%)
Electronically filed documents (%)
Elektronički predani dokumenti (%)
Corporate income taxa
Porez na dobit poduzećaa
Personal income tax (tax returns)
Porez na osobni dohodak (porezna prijava)
a The taxpayers determine the due themselves, while the Tax administration assesses the tax.
a Porezni obveznici sami utvrđuju poreznu obvezu, a Porezna uprava razrezuje porez.
Of other documents, the most commonly submitted electronically were control data
Od drugih dokumenata elektronički su se najčešće podnosili dokumenti za kontro
documents for withholding taxes and different requests by taxpayers.
lu podataka o uplatama akontacija poreza i različiti zahtjevi poreznih obveznika.
Documents concerning withholding taxes represented around 56% of all filed documents, therefore the possibility of electronic filing for these taxes was an important improvement in the e-taxation portal in the last quarter of the year 2005.
Dokumenti vezani za uplate akontacija poreza čine oko 56% svih predanih dokumenata pa je mogućnost njihove elektroničke prijave bila značajno poboljšanje portala e-oporezivanja u zadnjem tromjesečju 2005. godine.
The number of electronically filed documents increases every month.
Broj elektronički predanih dokumenata svaki se mjesec povećavao.
Since the tax administration for those taxpayers did not issue paper forms, cost savings for the tax administration were estimated to 10.3 million tolars (approximately 42,900 euros) or approximately 157 tolars per taxpayer.
Budući da Porezna uprava za te porezne obveznike nije izdala papirnate obrasce, njezina je ušteda procijenjena na 10,3 milijuna SIT (otprilike 42.900 EUR), odnosno na približno 157 SIT po poreznom obvezniku.
The average time saved per transaction per VAT service was estimated at 38 minutes.
Prosječno vrijeme ušteđeno po transakciji za uslugu prijave PDV-a procijenjeno je na 38 minuta.
If we use the average gross wage to estimate time costs, the saved costs reached 5.3 million tolars for all VAT payer transactions.
Ako za procjenu troškova utrošenog vremena posluži prosječna bruto plaća, ušteda doseže 5,3 milijuna SIT za sve obveznike PDV-a.
The other important costs saving for tax administration are storage costs, since the tax administration should store about 5 million paper documents every year for at least 10 years.
Druga važna ušteda za Poreznu upravu jesu troškovi pohranjivanja jer bi Porezna uprava svake godine morala pohraniti oko 5 milijuna papirnatih dokumenata i čuvati ih barem 10 godina.
The cost savings for taxpayers deciding to file a tax return electronically can be esti
Troškovi prikupljanja većine takvih poreza niski su i za Poreznu upravu i za porezne obveznike.
Since tax forms can be printed from the internet free of charge those costs may be even smaller.
Ušteda za porezne obveznike koji se odluče za elektroničko predavanje porezne pri
Large cost savings considering personal income tax online service are estimated to tax administration, since some logical controls are made electronically.
Budući da se obrasci za prijavu poreza mogu besplatno skinuti s Interneta, troškovi su još i manji.
Developments in some European countries indicate that electronic filing could prove
Razvoj događaja u nekim europskim državama pokazuje da elektroničko predavanje
to be a success story.
prijava može biti uspješno.
Of the new EU member states, Estonia ranks in the first place with more than 60% online availability of basic public services.
Od novih članica EU Estonija je rangirana kao prva, s dostupnošću većom od 60% online temeljnih javnih usluga.
The electronic submission of tax declarations was even more popular than their tax administration expected (Estonian Tax and Customs Board, 2005).
Elektroničko podnošenje prijava poreza pokazalo se čak popularnijim nego što su to očekivali u njihovoj poreznoj upravi (Estonska porezna i carinska uprava, 2005).
In the first year (2000) 3% of taxpayers were already filing electronically.
U prvoj godini (2000) već je 3% obveznika poreze prijavljivalo elektronički.
Taxpayers are offered pre-completed income tax returns and tax administration estimates that the proportion of taxpayers using this service will increase to 70%.
Poreznim se obveznicima nudi unaprijed popunjena prijava poreza, a Porezna uprava procjenjuje da će udjel obveznika koji elektronički prijavljuju porez narasti na 70%.
Simplifications and additional improvements of their electronic portal were therefore successful.
Pojednostavnjenja i dodatna poboljšanja irskoga elektroničkog poreznog portala bila su, dakle, uspješna.
In 2004 18% of corporate tax self-assessment returns and 12% VAT returns were also filed electronically (Irish Tax and Customs Board, 2005).
U 2004. godini 18% prijava poreza na dobit poduzeća i 12% prijava PDV-a predano je elektronički (Irska porezna i carinska uprava, 2005).
In the United Kingdom, the tax administration has made several steps toward pro
U Velikoj Britaniji Porezna je uprava poduzela nekoliko koraka za promoviranje i po
moting and improving online services, but the growth rates were not high.
boljšanje online usluga, ali stope rasta njihova korištenja nisu bile visoke.
Source: Annual reports and yearbooks of mentioned countries
Izvor: godišnja izvješća i godišnjaci spomenutih država
Among Slovenian citizens, e-government and especially specific taxation servic
Među građanima Slovenije e-vlast te, posebice, specifične usluge oporezivanja bile
es were in demand years before they were implemented.
su popularne i prije nego što su primijenjene.
In 2001, research by the Economics Faculty in Ljubljana show that 34% of respondents said they would use e-personal income tax filing, 30% said definitely not and 36% maybe (Tršinar, 2001).
Istraživanje Ekonomskog fakulteta u Ljubljani iz 2001. godine pokazalo je da bi se 34% ispitanika koristilo elektroničkom prijavom poreza na osobni dohodak, 30% definitivno ne bi, dok 36% nije bilo sigurno (Tršnar, 2001).
others did it for me to demanding to use
jednostavnost pristupa usluzi
don't have internet
ni zadovoljan, ni nezadovoljan
Among non-users of personal income tax online service, 35% are very interested
Među onima koji nisu korisnici online usluge prijave poreza na dohodak, 35% je vrlo
These results show that among the issues that must be addressed in the future, the
Rezultati pokazuju da se upravo među razlozima koje će biti moguće riješiti u bu
spread of digital certificates, advertising of the service and resolving trust and security issues are most important factors in the future development of the personal income tax online service.
dućnosti (poput dostupnosti digitalnih potvrda, oglašavanja usluge i razjašnjenja pitanja vezanih za povjerenje i sigurnost) nalaze najvažniji čimbenici budućeg razvoja online usluge prijave poreza na dohodak.
services, although many have already been implemented, are only now gaining the full support of citizens and the private sector.
Mjerenje razvoja e-vlasti važno je jer je to novo područje, a elektroničke javne uslu
Since no long-term experiences are available, the data measured can indicate what is wrong or even what changes would be an improvement.
ge, iako se mnoge već primjenjuju, tek dobivaju punu potporu građana i privatnog sektora.
The data from surveys conducted in Slovenia shows that e-filing of tax returns is used more widely each year but is still far away from planned.
Podaci iz ankete provedene u Sloveniji pokazuju da je elektroničko predavanje poreznih prijava sve češće, iako je stanje još uvijek daleko od planiranoga.
Although very well known, the personal income tax online service is not very well used, even compared to many other European countries.
Iako dobro poznata, online usluga prijave poreza na dohodak nije dovoljno iskorištena, čak ni u usporedbi s mnogim drugim europskim državama.
As the research results indicate, one of the major issues is trust, so the tax administration should put greater emphasis on promoting electronic filing with all its advantages for taxpayers.
Kako rezultati ankete naznačuju, jedan od najvećih problema jest povjerenje, zbog čega bi Porezna uprava morala više poraditi na promociji elektroničke predaje obrazaca i prednostima koje ona donosi poreznim obveznicima.
Additional incentives like tax credits could also be considered.
Dodatne inicijative kao što je priznavanje poreza također bi se mogle uzeti u obzir.
In the past a prize draw called “Keep your [VAT] Receipt” to publicise the introduction of VAT was quite successful, so a similar incentive could be also used to promote the use of electronic filing by personal income taxpayers.
U prošlosti je dosta uspjeha postigla nagradna igra namijenjena promicanju uvođenja PDV-a pod nazivom Čuvajte svoju potvrdu plaćenog PDV-a, pa bi se slična inicijativa mogla iskoristiti i za promociju korištenja elektroničkom prijavom poreza na dohodak.
To overcome certificate issues, which was also stated by taxpayers, the introduction of electronic national identity cards will guarantee user security and probably help to increase the number of online declarations.
U rješenju problema digitalnih potvrda identiteta, na koji su upozorili porezni obveznici, pomoglo bi uvođenje elektroničke nacionalne osobne karte koja bi jamčila sigurnost korisnika i vjerojatno povećala broj online prijava.
Companies meanwhile are far more aware of their tax compliance costs and are in
Tvrtke su, međutim, neusporedivo svjesnije svojih troškova podnošenja poreznih pri
European Commission, 2005a. eEurope 2005: An Information Society for All [on
European Commission, 2005a. eEurope 2005: An Information Society for All [onli
www.evropa.bg/en/del/info-pad/news.html?newsid=1898].
Available from: [http://www.evropa.bg/en/del/info-pad/news. html?newsid=1898].
Available from: [http://www.sigov.si/cvi/ sep-kv.pdf].
Available from: [http://www.sigov.si/cvi/sepkv.pdf].
OECD project on e-government: analysis framework and methodol
OECD project on e-government: analysis framework and methodolo
W. van de Donk, eds.
de Donk, W., eds.
sterdam: IOS Press, 497-505.
dam: IOS Press, 497-505.
TAX EXPENDITURES: A THEORETICAL REVIEW
POREZNI IZDACI: TEORIJSKI PREGLED
Vjekoslav Bratić, MSc
mr. sc. Vjekoslav BRATIĆ
Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects.
Porezni izdaci čest su instrument kojim država nastoji postići određene ekonomske i socijalne učinke.
But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government.
No zbog sve većeg broja i obujma poreznih izdataka, njihova su pravilna uporaba, kvalitetno administriranje i evidencija postali velik izazov za porezne vlasti i cijelu državu.
The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated.
U članku se razmatraju i objašnjavaju najrazličitiji oblici poreznih izdataka poput poreznih povlastica (olakšica), poreznih umanjenja, poreznih odbitaka, poreznih izuzeća ili posebnih stopa poreza te načini njihova definiranja i izračuna.
The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.
Ključni problemi u analizi su nepostojanje jedinstvene definicije i metodologije izračuna što na koncu onemogućava usporedbu poreznih izdataka među zemljama.
Key words: tax expenditures, reliefs, credits, exceptions
Ključne riječi: porezni izdaci, povlastice, umanjenja, izuzeća
Part of the entire fiscal activity of some country may go unrecorded because it is hid
Dio cjelokupne fiskalne aktivnosti neke zemlje može ostati nezabilježen jer je skriven
den in the form of revenue deliberately or inadvertently not collected and not shown as public spending.
u obliku (ne)namjerno ispuštenih proračunskih prihoda ili se, pak, ne prikazuje jasno kao javna potrošnja.
However, such a wide coverage was not used in this investigation.
No tako širok obuhvat nije primijenjen u ovome istraživanju.
Tax expenditures are an instrument the government uses to favour certain groups or
Porezni izdaci su instrument kojim se država služi kako bi njima “pogodovala” odre
categories of taxpayers (sectors, firms or individuals) and to provide incentives to given economic activities or branches.
đenim skupinama ili kategorijama poreznih obveznika (sektorima, poduzećima ili pojedincima) te potaknula određene gospodarske aktivnosti, grane ili djelatnosti.