natgillin/translations-raw huggingface dataset:
The system was introduced in early 2008 and is currently used in all 208 FIFA members and by over 4,600 clubs.
Uveden je početkom 2008. i danas ga koristi svih 208 članica FIFA-e i preko 4.600 klubova.
Apart from providing a detailed insight into and enabling evaluation of contracts, the System must also include provisions on financial transactions, i.e. indicate the exact sources of funds and their subsequent allocation.
Osim što omogućuje detaljan uvid i vrednovanje ugovora, Sustav mora sadržavati i odredbe o financijskim transakcijama, odnosno mora se točno iskazati izvor sredstava i kasnija namjena.
For the proper execution of transfers, clubs are required to provide detailed data on themselves and players, on the type of transfer and on the payment (the payer's and payee's parent banks, the amount of fee and payment dates), in order to ensure greater transparency and to establish a unified transfer monitoring system to be implemented in a uniform way.
Za ispravno proveden transfer klubovi moraju iskazati niz podataka o sudionicima (klubovima, igračima), vrsti transfera te o plaćanju (matične banke platitelja i primatelja naknade, iznos i datume isplate), s ciljem veće transparentnosti i uspostave jedinstvenog sustava za praćenje transfera i jednoobraznosti u njegovoj provedbi.
All the above said suggests that an adequate legislative framework and rules governing player transfers exist, but there is still a need for co-operation between the responsible government authorities (Ministry of Science, Education and Sport and Ministry of Finance) and the sporting
Iz svega proizlazi da postoji dostatan normativni okvir i pravila vezana za transfere igrača, ali je nužna suradnja najodgovornijih tijela državne uprave (Ministarstva znanosti, obrazovanja i sporta i Ministarstva financija) i
REFERENCES Ascari, G. and Gagnepain, P., 2006.
Literatura ascari, g. i gagnepain, p., 2006.
The Organization and Economics of Italian Serie A: a brief overall view.
Organization and Economics of Italian Serie A: a brief overall view.
The Economic and Legal Aspects of Transfers of Players.
Money Laundering through the Football Sec
Money Laundering through the Football Sector.
[pdf] Paris: Financial Action Task Force.
[pdf] Paris: The Financial Action Task Force.
Dostupno na: <h p://www.fatf-gafi.org/media/
PDV i naknade za prijelaz igrača.
Projekt Financiranje sporta u Republici Hrvats
<http://www.mfin.hr/hr/neprofitno-racunovodstvo>.
Tko su neformalni vlasnici nogometnih klubova.
Zagreb: Narodne novine.
Šport i porezno pravo.
Available at: <http://www.appluprava.hr/RegistarUdruga/>.
pravilnik o Registru profesionalnih športskih klubo
The results are shown in Table 1.
Rezultati su prikazani u tablici 1.
The table shows that personal income tax is increasingly losing significance in terms of filling the government coffers.
Iz tablice je vidljivo kako je značenje poreza na dohodak u punjenju državnog proračuna sve manje.
This claim is backed up by the eversmaller proportion of personal income tax revenue in total tax revenue in the central government budget.
Tomu u prilog govori sve manji udio poreza na dohodak u ukupnim poreznim prihodima državnog proračuna.
This has all been furthered by the constantly
Naime, u analiziranom se razdoblju izgubljeni prihodi poveća
The central government budget comprises the budgets of ministries and other spending agencies of central government.
Kako bi se javnosti približile određene teme, u Newsletteru se povremeno objavljuju stručne i nezavisne analize ekonomskih pitanja.
Lost revenue as a percentage of total revenue of government budget from personal income tax (B/A) Personal income tax as a percentage of: total tax revenue of central government budget
Korisnici državnog proračuna su oni kojima je osnivač država, izvor prihoda im je državni proračun, a korisnik je naveden u registru korisnika proračuna.
So that the public should be able to have a better insight into certain issues, the Institute of Public Finance is launching its Newsletter, in which it will from time to time publish informed and independent analysis of economic questions.
Udio izgubljenih prihoda u ukupnim prihodima državnog proračuna od poreza na dohodak (B/A, u %) Udio poreza na dohodak u: ukupnim poreznim prihodima državnog proračuna (u %) BDP-u (u %)
2 The ratio of the revenue of the government budget and the revenue of consolidated general government collected from income tax from 2001 to 2004. 3
2 Omjer udjela prihoda državnog proračuna i prihoda konsolidirane opće države prikupljenih po osnovi poreza na dohodak od 2001. do 2004. 3
In 1996, three groups of areas of special national concern (known in Croatian as PPDS), in which there are 180 local units (50 in the first group, 61 in the second, and 69 in the third).
Godine 1996. utvrđene su tri skupine područja od posebne državne skrbi (PPDS), na kojima se nalazi 180 lokalnih jedinica (u prvoj skupini 50, u drugoj 61, te u trećoj 69).
Revenue from the joint taxes on personal and corporate income tax, which are actually shareddivided between central government and local units, were up to 2005 totally ceded to the municipalities and cities in the PPDS.
Prihodi od zajedničkih poreza na dohodak i dobit, koji se inače dijele između središnje države i lokalnih jedinica, do 2005. godine u potpunosti se ustupaju općinama i gradovima na PPDS-u.
The hill and mountain areas are identical in their tax treatment to the third PPDS category.
Brdsko-planinska područja porezno su izjednačena s trećom kategorijom PPDS-a.
All levels of government
Sve razine vlasti
Central government budget (Nx0,53)2
Državni proračun (Nx0,53)2
D3 premiums for life insurance that have characteristics of savings, premiums for supplementary and private health insurance, and voluntary retirement insurance premiums D4 income reduction in the PPDS3 and the city of Vukovar D5 augmented depreciation costs D6 tax deductible entertainment costs
D3 premije životnog osiguranja s obilježjem štednje, dopunskoga i privatnoga zdravstvenog osiguranja te dobrovoljnoga mirovinskog osiguranja D4 umanjenje dohotka na PPDS-u3 i za Grad Vukovar D5 uvećani izdaci otpisa D6 porezno priznati izdaci reprezentacije
D7 the salaries paid out for newly hired staff and rewards to pupils doing practical work
D7 plaće novozaposlenih osoba i nagrade učenicima na praktičnom radu
Enlargement of personal allowances for expenditures made
Uvećanja osobnog odbitka za dane izdatke
D8 expenditures for training and personal development of staff, since 2003
D8 izdaci za školovanje i usavršavanje, od 2003.
D9 expenditures for R&D (100 percent reduction of tax base for costs of R&D and costs of depreciation for intangible assets acquired), since 2003
D9 izdaci za istraživanje i razvoj (100-postotno umanjenje porezne osnovice za troškove istraživanja i razvoja i troškove amortizacije za stečenu nematerijalnu imovinu), od 2003.
Enlargement of personal allowance
Uvećanja osobnog odbitka
II. Reduction of tax due (C)
II. Umanjenje porezne obveze (C)
C1 reduction of the tax due for Croatian Wartime Military Disabled in proportion to degree of disability4
C1 umanjenje poreza za olakšicu HRVI razmjerno stupnju invalidnosti4
In the period under analysis lost revenue has increased because of the other allowances granted (D) and reductions of the tax due (C).
vaju zbog danih ostalih odbitaka (D) i mogućnosti umanjenja plaćanja poreza na dohodak (C).
Between 2001 and 2004, these amounts rose from 333 to almost 423 million kuna.
Od 2001. do 2004. godine ti su iznosi porasli s 333 milijuna na gotovo 423 milijuna kuna.
These other allowances and reduction of tax due are called tax expenditure, and they can be considered as revenue that has been lost to all levels of government - municipalities, cities, counties and central.
Ostale odbitke i umanjenja plaćanja poreza nazivamo poreznim rashodima i smatramo ih izgubljenim prihodima svih razina vlasti - općina, gradova, županija i središnje države.
5 But in what way do the budgets of all these levels of government in fact relinquish their revenue from the taxation of personal income?
5 No na koji se način proračuni svih razina vlasti “odriču” prihoda od oporezivanja dohotka?
Revenue lost in the system of taxation of personal income to all levels of government, per category of other allowances granted and reduction of tax due in the period from 2001 to 2004, are given in Table 2.
Izgubljeni prihodi u sustavu oporezivanja dohotka svih razina vlasti po pojedinoj kategoriji danih ostalih odbitaka i umanjenja plaćanja poreza na dohodak u razdoblju od 2001. do 2004. godine prikazani su u tablici 2.
The central government budget alone lost 327 million in 2001 and 417 million kuna in 2004.
Samo je državni proračun izgubio 327 milijuna u 2001. odnosno 417 milijuna kuna u 2004. godini.
But there are also some reliefs that do not have any important impact in the overall expenditure.
No postoje i olakšice koje nemaju značajniju ulogu u ukupnim iznosima.
This group includes the untaxed receipts of artists (D1), tax deductible entertainment costs (D6), expenditures for research and development (D9) and expenditures donations for cultue, art, and similar purposes (D14).
U tu skupinu pripadaju neoporezivi primici umjetnika (D1), porezno priznati izdaci za reprezentacije (D6), izdaci za istraživanje i razvoj (D9) i izdaci za darovanja u kulturne, umjetničke i slične svrhe (D14).
Since each relief increases the administration of the tax authorities, and the general trend should be towards as great a simplification of the tax system as possible, consideration should be given to the abolition of these.
S obzirom na to da svaka olakšica povećava administriranje poreznih vlasti, a teži se što većem pojednostavnjenju poreznog sustava, trebalo bi razmisliti o njihovu ukidanju.
Revenue lost because of the reductions of the tax due (C) did not significantly increase in the period under consideration.
Izgubljeni se prihodi zbog mogućnosti umanjenja plaćanja poreza na dohodak (C) nisu značajnije povećavali u analiziranom razdoblju.
On average, some 5 million kuna a year were earmarked for the exemptions for Croatian wartime military disabled.
Prosječno je za oslobođenja za hrvatske ratne vojne invalide iz Domovinskog rata odvajano 5 milijuna kuna u godini.
The total revenue lost to all levels of government in the personal income tax system is obtained by aggregating the amounts of other allowances that reduce the tax base and reductions of the tax due.
Zbrajanjem iznosa ostalih odbitaka koji umanjuju poreznu osnovicu i umanjenja porezne obveze dobiju se ukupni izgubljeni prihodi svih razina vlasti u sustavu oporezivanja dohotka.
The results are given in table 3.
Rezultati su prikazani u tablici 3.
Every year the central government budget relinquishes ever-greater sums, mainly because of the other allowances that have been introduced.
I državni se proračun svake godine odriče sve većih iznosa, i to ponajprije zbog uvedenih ostalih odbitaka.
Although the practices of contemporary tax systems tend towards the reduction of the number of various tax exemptions and privileges, this is still not the case in Croatia.
Naime, domaći sustav oporezivanja dohotka, ali i drugih poreznih oblika, karakteriziraju brojne porezne pogodnosti, od kojih se ponajprije ističu brojne olakšice koje umanjuju poreznu osnovicu.
The total nominal amounts of the reliefs granted and the tax expenditures accruing from them to general government per given relief in the period from 2001 to 2004 as well as the loss to the national central government budget within the context of personal income tax can be seen in the Institute of Pubic Finance project Tax expenditures in Croatia: individual and corporate income tax, real estate transfer tax and value added tax, Financial Theory and Practice 2/2006.
Ukupne nominalne iznose danih olakšica te iz njih izračunani porezni izdaci za opću državu po pojedinoj olakšici u razdoblju od 2001. do 2004. godine, kao i gubitak državnog proračuna u okviru poreza na dohodak mogu se vidjeti u projektu Instituta za javne financije Porezni izdaci u Hrvatskoj: porez na dohodak, na dobit, na promet nekretnina i na dodanu vrijednost, Financijska teorija i praksa 2/2006.
6 The personal allowance is the product of the basic allowance amount and the basic personal allowance factor.
6 Osobne odbitke čine umnožak iznosa i faktora osnovnoga osobnog odbitka.
We distinguish between the basic personal allowance and the dependents' allowance.
Razlikujemo osnovni osobni odbitak i odbitak za uzdržavane članove.
Basic allowances are not considered a loss to the central government budget in the real sense of the word, because the tax laws of most countries recognise these categories as social variables via which the basic standard of living is respected.
Osobne odbitke ne smatramo gubitkom državnog proračuna u pravom smislu riječi jer porezni propisi većine zemalja te kategorije prepoznaju kao socijalne varijable kojima se poštuje egzistencijalni minimum.
For illustration, we can state that the amounts of total personal allowances at the level of general government (the budget of all levels of government) came to from 7.7 billion in 2001 to 9.3 billion in 2004.
Za ilustraciju navodimo kako su iznosi ukupnih osobnih odbitaka na razini opće države (proračuna svih razina vlasti) iznosili od 7,7 milijardi u 2001. do 9,3 milijarde kuna u 2004. godini.
• Excluded receipts (two kinds)
• isključeni primici (dvije vrste)
• Augmented expenditures (four kinds)
• uvećanja izdataka (četiri vrste)
• Deducted income (one kind)
• umanjenja dohotka (jedna vrsta)
• Enlargement of personal allowance for given kinds
• uvećanja osobnog odbitka za dane izdatke
• Enlargement of personal allowance (five kinds)
• uvećanja osobnog odbitka (pet vrsta)
• Lump-sum expenditures (two kinds).
• paušalni izdaci (dvije vrste).
Personal income tax can be abated because of:
Porez na dohodak umanjuje se zbog:
It is not the purpose of this paper to say whether these are justified or not.
proračuna odrekli zbog postojanja tih pogodnosti i izuzeća.
The basic objective is to show what amounts the budgets of all levels of government and the central government budget have renounced because of the existence of these privileges and exemptions.
Osim što smanjuju porezne prihode, sve te vrste različitih izuzeća i olakšica usložnjavaju porezni sustav, poskupljuju ubiranje poreza te otvaraju mogućnost porezne evazije.
At the same time it is exceptionally difficult to show how much the existing tax privileges really tend to improve the position of the privileged categories of tax payers.
Istodobno je izuzetno teško pokazati koliko postojeće porezne pogodnosti zaista omogućuju povoljniji položaj povlaštenih kategorija obveznika poreza na dohodak.
As a substitute, direct subsidies might be given to certain categories of taxpayers, which are at any event more transparent and cheaper instruments of financing.
S obzirom na to da svaka olakšica povećava administriranje poreznih vlasti, možda bi trebalo razmisliti i o njihovu ukidanju.
Research interests: Public finance, economics of public sector
Područja zanimanja Javne financije, ekonomika javnog sektora
She was leading preparation of several research project as partner institution in 7FP calls and already also in Horizon 2020.
Vodila je i pripremu nekoliko istraživačkih projekta u smislu partnerske institucije na FP7 programima te na Horizon 2020.
Leadership experience and abilities to stimulate young researchers In September 2009 she was appointed as vice dean for research and development, the appointment was prolonged for additional two year in October 2011 and in October 2013.
Iskustvo u vođenju i sposobnost za poticanje mladih znanstvenika U rujnu 2009. imenovana je prodekanicom za istraživanje i razvoj, a imenovanje je produljeno za još dvije godine u listopadu 2011., i u listopadu 2013.
In year 2010 she gained mentorship for young researcher who prepared doctoral dissertation on evaluation of environmental policies and finished his PhD in July 2014.
Od 2010. godine mentorira mladog istraživača koji je radio doktorsku disertaciju o procjeni politika zaštite okoliša te je doktorirao u srpnju 2014.
She is also a leader of tutorship for student researchers - that mean inclusion of regular students to research project run by Faculty.
Voditeljica je mentora za studente istraživače - to su mentori koji se bave uključivanjem redovitih studenata na istraživačke projekte fakulteta.
She was a mentor to more than 50 bachelor degree diplomas and more than 15 master degree diplomas.
Mentorirala je više od 50 diplomskih radova i više od 15 magistarskih radova.
In the period 2005-2007 she was an expert appointed into government group for performance budgeting.
U razdoblju od 2005. do 2007. bila je vanjski stručnjak u Vladinoj skupini za programsko planiranje proračuna.
From 2007 she is an expert in government group in the field of reducing administrative burdens.
Od 2007. stručnjak je Vladine skupine za smanjenje administrativnog tereta.
In 2009 government appointed her into strategic board for public sector.
Vlada ju je 2009. imenovala u Strateški odbor za javni sektor.
From 2010 she is deputy of general secretary of European Association for Public Administration
Od 2010. je zamjenica glavnog tajnika European Association for Public Administration Accreditation.
The New Income Tax Law: Its Impact on the Distribution of the Tax Burden
Novi Zakon o porezu na dohodak: utjecaj na raspodjelu poreznog tereta
The tax burden is not evenly spread, for citizens with higher incomes bear a higher burden.
Tom djelatnošæu usmjeren je na razne ekonomske, pravne i institucionalne teme va ne za dugoroèni ekonomski razvoj Hrvatske.
The high level of government spending is partially the consequence of the process of the transition to a market economy, during which the number of retired persons has very considerably increased.
Kako bi se javnosti omoguæilo da bolje razumije odreðena pitanja, u Newsletteru se povremeno objavljuju struène i nezavisne analize ekonomskih pitanja.
The consequences of this will neither easily nor speedily be overcome, and the process of the ageing of the population will additionally aggravate the problem.
Stavovi izra eni u èlancima objavljenim u Newsletteru izra avaju mišljenja autora koja ne moraju neminovno odra avati i mišljenje Instituta kao institucije.
As you will see in this text, this did not happen, and I shall explain why.
Posljedice toga neæe se lako ni brzo riješiti, a demografski procesi starenja stanovništva dodatno æe oteati problem.
However, in conditions of growing government expenditure the question has to arise as to upon whom the burden of making up the lost fiscal revenues will fall.
Dok ekonomisti ne uvjere javnost da je prepuštanje te uloge tr ištu na najveæu dobrobit stanovništva, neæe biti moguæe smanjenje dr avne potrošnje, a time ni poreznog tereta.
The marginal tax rate says what the percentage of every additionally earned kuna goes off to the government in the form of tax.
U središtu pozornosti ovog rada upravo je jedan takav sluèaj, ali nama je zanimljiv ponajprije stoga što potezi Vla
Full text of Newsletter is also available on Institute's Web site: http://www.ijf.hr/newsletter.
Meðutim, u uvjetima rastuæe dr avne potrošnje postavlja se pitanje na koga æe pasti teret nadoknade »izgubljenih« fiskalnih prihoda.
The New Income Tax Law: Its Impact on the Distribution of the Tax Burden
Od novog su se zakona pri eljkivale sljedeæe promjene.
Everyone would rather spend his money in his favourite shop or restaurant, put it into a savings account or buy additional life insurance than put it into the government kitty.
Da su novim Zakonom o porezu na dohodak ostvarene navedene promjene, moglo bi se govoriti o poreznoj reformi koja bi dovela do kvalitetnijeg poreznog sustava.
If you cannot, or not dare to, conceal your income from the taxman, you must pay tax.
Ovako mi preostaje analizirati samo jedan primjer donošenja promjena s ciljem koji nije ostvaren.
We know that person A does not consider it just, and person B does.
Tko su dobitnici, a tko gubitnici nakon novih promjena u porezu na dohodak?
And in Croatia, as we shall see, some pay more, and some pay less, tax.
Kad je rijeè o porezu, svi koji ga plaæaju gubitnici su.
Changes in the regulations concerning income tax usually have as their aim the achievement “of a distribution of the tax burden that is as just as possible, and respect for the principle of equality and equity”.
Svatko bi radije potrošio svoj novac u omiljenoj trgovini ili restoranu, stavio ga na štednu knji icu ili kupio dodatno ivotno osiguranje nego ga dao u dr avnu blagajnu.
Which being translated means that some groups of the population will have to pay
Ako ne mo ete ili se ne usudite sakriti svoj dohodak od poreznih vlasti, porez morate platiti.
And it would be the removal of this brake that would most encourage people to work, save and invest more.
»Socijalno osjetljivi« politièari koji donose takve promjene uvijek su popularni u oèima veæine graðana.
• Abolition of tax breaks.
Koje promjene donosi novi zakon?
Above all, these are arbitrary and have a discriminatory effect: two people with the same pre-tax income pay different amount of taxes, because one of them has used some relief and the other has not.
Detaljno o promjenama koje donosi novi Zakon o porezu na dohodak mo ete doznati iz samog Zakona te iz svakog boljeg èasopisa koji se bavi porezima, financijama i raèunovodstvom.
And only because she has determined to spend his income in some other way, which the law does not favour.
Ovdje æu spomenuti samo neke koje se èine najzanimljivijima za analizu:
Welfare aims have to be settled via the expenditure side of the budget.
Svjetski je trend smanjivanje najviših stopa u sustavima poreza na dohodak.
• Different sources of income should have equal treatment in taxation.
Ta se pojava zove horizontalna nepravednost.
• Reformulation of the importance of contributions for obligatory insurance.
Socijalne ciljeve treba rješavati putem rashodne strane proraèuna.
Because of this, and since outlays are obligatory, state-run health insurance is actually a tax and is in essence not any different from the standard income tax.
Ekonomsko-politièki ciljevi poput poveæanja štednje najbolje bi se ostvarili smanjenjem opæe razine dr avne potrošnje, a ne poreznim olakšicama ili npr. subvencioniranom stambenom štednjom.
The New Income Tax Law: Its Impact on the Distribution of the Tax Burden
• Razlièiti izvori dohotka trebali bi pri oporezivanju imati jednak tretman.
• the tax rates remained the same, but the tax brackets were altered;
• Preformulirati znaèenje doprinosa za obvezna osiguranja.
• from capital income, receipts from dividends were excluded;
Sustavi mirovinskog i zdravstvenog osiguranja nisu osiguranja u pravom smislu rijeèi.
even less tax, and some even more.
S obzirom na to, a i na to da
Here I shall mention just some of the changes that seem most interesting for analysis:
Novi Zakon o porezu na dohodak: utjecaj na raspodjelu poreznog tereta
Comparative analysis of the distribution of the tax burden
Usporedna analiza raspodjele poreznog tereta
Do the changes tend to benefit only those taxpayers with lower incomes, or the whole of the population?
Idu li promjene u prilog samo poreznim obveznicima s ni im dohocima ili cijelom stanovništvu?
But even before the simulation, we are still in the position to answer the following question: who will have the greatest pecuniary benefit from the increase in the personal allowance and other tax reliefs?
No i prije simulacije mo emo odgovoriti na pitanje: Tko æe imati veæu novèanu korist od poveæanja osobnog odbitka i ostalih poreznih olakšica?
This claim certainly requires explanation.
Ta tvrdnja svakako zahtijeva obrazlo enje:
Personal allowances and other reliefs cannot exceed the amount of income.
Osobni odbitak i ostale olakšice ne mogu prijeæi iznos dohotka.
Let us look first of all at the procedure in which the tax base is derived from income obtained.
Pogledajmo najprije postupak kojim se od ostvarenog dohotka dolazi do porezne osnovice.