natgillin/translations-raw huggingface dataset:
But irrespective of this and of the diversity of tax systems, tax expenditures mostly take forms such as tax reliefs, tax credits, deductions from tax, tax exceptions or preferential tax rates.
No bez obzira na takvu situaciju i različitost poreznih sustava, porezni izdaci najčešće poprimaju različite oblike poput poreznih povlastica (olakšica), poreznih umanjenja, poreznih odbitaka, poreznih izuzeća ili posebnih stopa poreza.
Now, taking personal income tax and corporate income tax as examples, we shall briefly describe the benchmarks and the reductions of the tax base, and reductions of tax due.
Sada na primjeru poreza na dohodak i dobit ukratko objasnimo osnovne postavke i odbitaka od porezne osnovice i odbitaka od porezne obveze.
A Reductions of the tax base or taxable personal or corporate income
A. Odbici od porezne osnovice odnosno oporezivog dohotka ili dobiti
Categories of tax deductibles (allowances) vary from country to country.
Kategorije poreznih odbitaka razlikuju se od zemlje do zemlje.
The value is, then, proportional to the marginal tax rate of the taxpayer.
odbici od dohotka/dobiti koji su podvrgnuti uobičajenom porezu na dohodak/dobit.
• Tax preferences, reliefs or deferrals are special deductions from personal or corporate income that are subject to the usual tax on these forms of income.
U tu skupinu pripadaju npr. viši amortizacijski odbitak (depletion allowance) odnosno olakšica na temelju iscrpljenja, ubrzana amortizacija (accelerated depreciation), viši nematerijalni troškovi bušenja (intangible drilling costs) i dobrotvorni prilozi.
This group includes higher depletion allowances, accelerated depreciation, intangible drilling costs and charitable donations.
• Porezni odbici ili porezna umanjenja (tax deductions, tax allowances) iznosi su odbi
• Tax deductions or tax allowances are amounts deducted from income subjected to taxation so as to determine the taxable income in systems for the taxation of personal income tax.
jeni od dohotka podvrgnutog oporezivanju (umanjenja dohotka) kako bi se utvrdio oporezivi dohodak u sustavima oporezivanja dohotka fizičkih osoba.
Best known are training costs, contributions to pensions funds, charitable donations, life insurance premiums, mortgage interest, medical and dental expenditures, tax paid to other levels of government and losses from accident or theft.
Najpoznatiji su troškovi obrazovanja, doprinosi mirovinskim fondovima, dobrotvorni prilozi, premije životnog osiguranja, kamate na stambene kredite, izdaci za zdravstvene i stomatološke troškove, porezi plaćeni drugim razinama vlasti i gubici radi nesretnog slučaja ili krađe.
• Tax laws may also stipulate the standard tax relief.
Porezni zakoni poznaju i tzv. standardnu poreznu olakšicu (standard tax relief).
In some systems tax relief can be deducted from tax due.
U nekim sustavima standardna se porezna olakšica odbija od poreza.
termined, as gross income reduced by deductions and exceptions, to this amount the marginal tax rates are applied in order to obtain the amount of the tax liability.
Većina sustava poreza na dohodak dopušta odbitak osobnih izuzeća smatrajući da se tako osigurava izuzeće minimalnog dohotka koji služi za preživljavanje obitelji od poreza.
Like the allowances (with which they are often intermingled to such an extent that it is difficult to distinguish them, the two even being considered synonymous), exceptions also reduce the tax burden by the product of the marginal tax rate and the amount of the exception.
Kao i odbici (s kojima se često miješaju i isprepliću pa je njihovo razlikovanje često otežano ili su pak te dvije stavke često sinonimi), i izuzeća smanjuju porezni teret za umnožak granične porezne stope i visine izuzeća.
Thus, their value is also proportional to the marginal tax rate of the given taxpayer.
Tako je njihova vrijednost također proporcionalna graničnoj poreznoj stopi poreznog obveznika.
• A tax relief that takes into account special personal circumstances of the taxpayer, such as the additional responsibilities of taxpayers who have dependent children and other dependent kin (personal tax reliefs), is usually claimed by the deduction of a standard amount from personal income in the calculation of the amount to be taxed.
Porezna olakšica koja uzima u obzir osobne okolnosti poput dodatnih odgovornosti poreznih obveznika koji su u braku, obveznika s djecom ili obveznika s drugim zavisnim srodnicima (osobne porezne olakšice), obično se ostvaruje odbitkom standardiziranog iznosa od dohotka pri izračunu iznosa koji će biti oporezovan.
• Special (most commonly reduced) rates of the tax set for given taxable values such
• Posebne (najčešće snižene) stope poreza propisanog za određene oporezive vrije
as the reduced rate of the standard tax rate for capital gains in comparison with the taxation of regular personal income, and by tax holidays.
dnosti kao što su snižena stopa poreza propisanoga za kapitalne dobitke u usporedbi s oporezivanjem redovitog dohotka i porezni praznik (tax holiday).
Tax codes often contain certain exceptions for persons, items or transactions that would otherwise be taxable.
Porezni propisi često sadržavaju određena izuzeća za osobe, stavke ili transakcije koje bi inače bile oporezovane.
Exceptions are most often granted for some social or economic purposes, but not always.
Izuzeća se najčešće daju zbog socijalnih i gospodarskih razloga, no ne uvijek.
A natural person can, for example, be exempted from the payment of personal income tax (in the sense of a relief) because of low income or a basic exemption can be granted from a certain fixed amount in the calculation of the personal income tax liability in such a way that a taxpayer that does not cross a tax threshold (level of personal/corporate income that is the trigger for the application of the tax) is exempted from the payment of the personal/corporate income tax (for more see Arbutina and Ott, 1999:132,343).
Fizička osoba može, primjerice, biti izuzeta od poreza na dohodak (u smislu olakšice) zbog niskog dohotka ili se može dopustiti osnovno izuzeće određenoga nepromjenjivog iznosa pri izračunu obveze poreza na dohodak tako da porezni obveznik koji ne prelazi porezni prag (razina dohotka/dobiti koja je povod za primjenu poreza) bude oslobođen plaćanja poreza na dohodak/dobit (više u Arbutina i Ott, 1999:132, 343).
• Exceptions (exclusions) from personal or corporate income tax.
• Izuzeća (isključenja) iz dohotka/dobiti (tax exclusions).
Exceptions are in
Izuzeća su dohodak koji je
come that is excluded from the calculation of gross income or that is not included in it (reduction of the tax base is in a way similar to that of tax deductions); unlike deductions or amounts that have to be displayed within the gross income allowance but can be deducted when the calculation of taxable income is made.
izuzet iz izračuna bruto-dohotka odnosno koji nije uključen u njega (umanjenje porezne osnovnice, slično poreznim umanjenjima/odbicima), za razliku od odbitaka odnosno iznosa koji moraju biti prikazani unutar bruto-dohotka, ali se mogu odbiti pri izračunu oporezivog dohotka.
B Reductions of tax due - tax credits.
B. Odbici od porezne obveze
After the personal income tax due is assessed (the product of marginal tax rate and taxable income), the resulting amount can be further reduced by a certain fixed amount that is called a reduction of the tax due or tax credit.
Nakon što se odredi obveza poreza na dohodak (granična porezna stopa pomnožena oporezivim dohotkom), porezna se obveza dodatno može umanjiti za određeni fiksni iznos koji se naziva odbitkom od porezne obveze (tax credit).
It usually relates to reliefs granted to households with very low income or many children.
On se obično odnosi na davanje olakšice kućanstvima s niskim dohotkom ili s većim brojem djece.
The reduction of tax due is an alternative method of giving tax relief pursuant to the personal circumstances of the taxpayer.
Odbitak od poreza alternativna je metoda davanja porezne olakšice (tax relief) po osnovi osobnih prilika poreznog obveznika.
• In some tax codes personal exceptions are replaced by reductions of the tax due.
• U nekim su poreznim zakonodavstvima osobna izuzeća zamijenjena odbicima od porezne obveze.
This has been the practice in Hungary since 1995, for instance.
Primjerice, takva je praksa bila u Mađarskoj od 1995. godine.
Income excepted from the tax based.
Dohodak izuzet iz porezne osnovnice.
Exceptions can be looked at as a method of providing tax reliefs to families with low incomes.
Što je izuzeće veće, to veći mora biti bruto-dohodak prije nego što nastane porezna obveza.
The taxpayer can choose a deduction that minimises the tax due.
Porezni obveznik može izabrati odbitak koji minimizira njegovu poreznu obvezu.
Itemised deductions are deductions for specific expenditures stated in the law.
Odbici po stavkama oduzimanja su za specifične izdatke navedene u zakonu.
The taxpayer in the return has to state each individual item separately and be capable of showing (at least in principle) that the expenses have really been incurred.
Porezni obveznik u prijavi mora navesti svaku stavku posebno i biti sposoban dokazati (barem načelno) da su izdaci učinjeni.
Deductions from tax base according to tax credits is a reduction of the tax due (not of
Odbitak od porezne osnovice prema odbicima od poreza jest smanjenje porezne ob
taxable income) and hence its value is independent of the marginal tax rate of the taxpayer (the higher the marginal rate, the greater the value of the deduction in dollars).
veze (a ne oporezivog dohotka) i stoga je njegova vrijednost neovisna o graničnoj poreznoj stopi poreznog obveznika (što je granična stopa viša, veća je vrijednost odbitka danoga dolarskog iznosa).
The standard deduction is a fixed amount that is available to all taxpayers and it is inflation-linked.
Standardni odbitak je fiksni iznos koji je na raspolaganju svim poreznim obveznicima i on se svake godine prilagođava inflaciji.
The list of tax expenditures in the USA has more than 100 items.
Lista poreznih rashoda sadrži u SAD-u više od 100 stavaka.
Musgrave and Musgrave (1993:374) discuss the concepts of tax expenditures, ex
Musgrave i Musgrave (1993:374) obrađuju pojmove poreznih izdataka, izuzeća i
Such an adjusted gross income is reduced by the allowed amount of personal exceptions (fixed amount per taxpayer).
Tako utvrđeni KBD umanjuje se za dopušteni iznos osobnih izuzeća (fiksni iznos po poreznom obvezniku).
Of what is left, the further amount of untaxed income is determined, and this is called the standard allowance or deduction and is inflation-linked.
Od ostatka se određuje daljnji iznos neoporezivog dohotka, koji se naziva standardni odbitak i koji se korigira za inflaciju).
Instead of demanding this amount, taxpayers can request the determination of itemised deductibles (mortgage interest, certain government and local taxes, contributions to charity, high medical expenditures, costs incurred by accidents and so on).
Umjesto da zahtijevaju taj iznos, porezni obveznici mogu izabrati utvrđivanje poreznih odbitaka po stavkama (kamate na hipotekarni kredit, određeni državni i lokalni porezi, dobrotvorni prilozi, visoki medicinski troškovi, gubici prouzročeni nesretnim slučajevima itd.).
It is mainly taxpayers whose deductions exceed the standard deductions or those taxpayers with high income that choose to make an itemised claim.
Utvrđivanjem odbitaka po stavkama najčešće se koriste obveznici čiji odbici prelaze iznose standardnih odbitaka odnosno oni obveznici s višim dohotkom.
Thus the amount of the non-taxable income is equivalent to exceptions and deductions (standard or itemised).
Tako je visina neoporezivog dohotka jednaka izuzecima i odbicima (standardnim ili utvrđenim po stavkama).
But some forms of earnings such as imputed income simply do not appear, and oth
No neki se oblici prirasta poput imputiranih dohodaka jednostavno ne pojavljuju, a
Key items in the group of exceptions are exceptions of income, or non-realised profits (realised profits not completely incorporated into the tax base) savings, retirement insurance and transfer receipts (welfare, veterans' grants, scholarships).
Ključne stavke u grupi izuzetih jesu izuzeće kamata, nerealizirane dobiti (realizirane dobiti nisu potpuno uključene u poreznu osnovicu), uštede, mirovinska osiguranja i transferna primanja (socijalna skrb, potpore veteranima, stipendije).
The expression tax expenditure is used because failure in the revenue collection cre
Izraz porezni rashod upotrebljava se zato što je neuspjeh u ubiranju prihoda, nastao
ated because of losses in the base of taxable income is actually equivalent to the amount that would be gained if the tax were collected, and then this tax were once again paid out
zbog gubitaka u osnovici oporezivog dohotka, zapravo jednak iznosu koji bi se dobio kad bi se prikupio porez, a onda taj iznos ponovno isplatio poreznom obvezniku kako bi on ostao u jednakom položaju.
And one always has to settle the issue of the reference magnitude, according to which the preferences are given, or the reliefs or exemptions.
Uvijek se mora riješiti i pitanje referentne veličine na osnovi koje se daju povlastice, olakšice ili oslobođenja.
The reference magnitude contains essential elements of the definition of the tax base and the tax rate.
Referentna veličina sadrži bitne elemente definicije porezne osnovice i porezne stope.
This magnitude is often extremely hard to distinguish, when the law is being first passed or in later amendments, from provisions concerning expenditures”.
Ta se veličina često prilikom prvotnog donošenja zakona, kod kasnijih izmjena, odnosno u sadašnjosti teško može odvojiti od odredbi o izdacima”.
Similarly “special expenditures that can be excepted from the total amount of receipts
Jednako tako “posebni izdaci koji se mogu izuzeti od ukupnog iznosa primanja su
are certain statutorily defined expenditures that are neither business expenditures nor costs incurred in connection with the generation of the income”.
određeni izdaci utvrđeni zakonom, koji nisu niti poslovni izdaci niti troškovi nastali u vezi s ostvarenjem primanja”.
In general these are expenditures for the satisfaction of basic necessities, for which an allowance from the tax base is permitted for the purpose of meeting various objectives.
Općenito je riječ o izdacima za podmirenje životnih potreba, za koje se dopušta odbitak od porezne osnovice radi ostvarenja različitih ciljeva.
The set of special expenditures includes disbursements for maintenance of divorced partners who live permanently apart when this is requested by the giver with the consent of the recipient (the so-called limited real division, along with set boundaries), rents and permanent burdens that are based on particular obligations and that are not economically connected with receipts, expenditures for insurance (contributions for private and obligatory health insurance, accident insurance, retirement insurance, unemployment and guarantee insurance, and contributions to housing savings that can be deducted up to half of the amount), tithes, costs of tax advisers, expenditures for business training or further training for a new job - and for a spouse also, expenditures for contributions made to science, a church and for general social benefits, as well as contributions and gifts to political parties.
Skup posebnih izdataka sadržava davanja za uzdržavanja rastavljenih supružnika ili supružnika koji trajno žive razdvojeni kada to zahtijeva davatelj uz suglasnost primatelja (tzv. ograničena realna dioba, uz postavljenu granicu), rente i trajna opterećenja koja se temelje na posebnim obvezama, a koje nisu u ekonomskoj vezi s primanjima, izdaci za osiguranje (doprinosi za privatno i obvezno zdravstveno osiguranje, osiguranje od posljedica nesretnog slučaja, mirovinsko osiguranje, osiguranje za slučaj nezaposlenosti te osiguranje u slučaju jamstva, kao i doprinosi za stambenu štednju koji se mogu odbiti do polovice iznosa), crkveni porez, troškovi poreznih savjeta, rashodi za poslovno obrazovanje ili daljnje obrazovanje u novom zvanju - i za bračnog druga također, rashodi za potpore dane za znanost, Crkvu te za općedruštvene koristi, kao i doprinosi i prilozi političkim strankama.
In short, we can say that various authors who have investigated tax expenditures agree
Ukratko možemo reći kako se i različiti autori koji su istraživali porezne izdatke slažu
that there is no single definition and scope of coverage of tax expenditures.
u ocjeni kako ne postoji jedinstvena definicija i obuhvat poreznih izdataka.
Most of them adjust the definition and scope of the tax expenditure to the actual tax systems that they are researching.
Većina njih porezne izdatke (definiciju i obuhvat) prilagođuju poreznim sustavima koje istražuju.
The specificities of the local tax system accordingly determine the kind, manner of working and scope of the tax expenditures perceived.
Posebnosti određenog poreznog sustava određuju vrste, način i obuhvat poreznih izdataka.
Pros and cons of introducing tax expenditures
Argumenti za i protiv uvođenja poreznih izdataka
During the introduction of tax expenditures a government has to be aware of their good and bad sides.
Prilikom uvođenja poreznih izdataka vlada mora biti svjesna njihovih pozitivnih i negativnih učinaka.
• promoting private decisionmaking rather than government decisionmaking;
• Smanjuju potrebu državnog nadzora i kontrole takve potrošnje.
The negative aspects of tax expenditures are:
Negativni učinci poreznih izdataka
Some tax expenditures are insufficient to override underlying economic forces or are offset by other domestic or foreign tax provisions,
Porezni izdaci često nisu dovoljni da bi se potaknula nedovoljno razvijena ekonomija ili da bi oni bili protuteža drugim domaćim, ali i stranim poreznim povlasticama.
Such tax expenditure schemes would result in loss of efficiency by favouring some sectors and projects but not others, thus altering the relative profitability of projects and weakening overall instruments and the whole tax system tends to become more regressive (Polackova, Valenduc and Swift, 2004:5).
Oni dovode u neravnopravan položaj različite vrste poreznih obveznika, gospodarske grane ili sektore, destimuliraju dodatne aktivnosti te sam porezni režim postaje regresivniji (Polackova, Valenduc i Swift (2004:5).
Numerous kinds of tax expenditures favour various interest groups more than they satisfy real and actual needs.
Brojne vrste poreznih izdataka više pogoduju različitim interesnim skupinama nego što su potrebe za njima stvarne i realne.
6 Once introduced, tax expenditures are often not controlled and seldom rescinded.
6 Jednom uvedeni porezni izdatak rijetko se kontrolira, a još rjeđe ukida.
7 Tax expenditure schemes tend to be regressive in modifying tax burdens across taxpayers, both horizontally and vertically.
• Nepravednost (nejednakost).7 Često su regresivni i dovode do horizontalne i okomite nejednakosti.
Horizontal inequity is the situation in which tax expenditures enable persons with equal incomes and costs to pay different amounts of tax depending on the kind of activity they do (whether there are or there are not tax breaks for this kind of activity).8 Vertical inequity exists when not all taxpayers have the same ability to make use of tax reductions that require a minimum of spending.
Horizontalna se nejednakost pojavljuje kada porezni izdaci omogućuju da osobe s jednakim dohocima i troškovima plaćaju različite iznose poreza ovisno o vrsti posla u kojoj djeluju (odnosno o tome postoje li porezne subvencije za tu vrsta posla ili ne).8 Okomite nejednakosti, pak, postoje kada svi porezni obveznici nemaju jednaku mogućnost korištenja umanjenja poreza koje zahtijeva minimum potrošnje.
Even when taxpayers with lower expenditures can claim this entitlement, they have less benefit (benefits from tax expenditures are the greater the greater the degree of taxable income).
Čak i kada porezni obveznici s nižim izdacima ostvaruju to pravo, oni imaju manje porezne koristi (koristi od poreznih izdataka veće su što je veći stupanj oporezivog dohotka).
This means that taxpayers in the high income brackets have disproportionately greater benefits from tax expenditures.
To znači da neproporcionalno veće koristi od poreznih izdataka imaju obveznici iz viših dohodovnih razreda.
In this manner vertical equity is distorted and the tax system becomes less progressive,
Na taj način se narušava vertikalna jednakost i porezni sustav postaje manje progresivan.
• adding complexity to tax laws, increasing the cost of enforcing them, and enables lobbying and using government to make additional rents,
• Dodatno povećanje kompleksnosti poreznih zakona, čime se povećavaju troškovi njihova provođenja i omogućuje lobiranje i iskorištavanje države za ostvarivanje dodatnih renti.
• incomprehensibly exaggerated size of government,
• Neshvatljivo pretjerana veličina države.
• increase of repressiveness of the tax system.
• Povećanje regresivnosti poreznog sustava.
Because of all these factors it is necessary to bring in high-quality management and control of programmes of tax expenditures.
Zbog navedenih čimbenika nužno je uvesti kvalitetno upravljanje i kontrolu programa poreznih izdataka.
If one wishes to increase the efficiency, equity and efficacy of a tax system, it is necessary to enlarge the degree and quality of management of tax expenditure programmes.
Ako se želi povećati učinkovitost, pravednost i efikasnost poreznog sustava, nužno je povećavati stupanj i kvalitetu upravljanja programima poreznih izdataka.
This is the reason why many OECD countries have increased their control of tax expenditures.
Upravo je to glavni razlog zašto su mnoge zemlje OECD-a povećale kontrolu poreznih izdataka.
It can be seen that tax expenditures have both positive and negative impacts.
Vidljivo je da porezni izdaci imaju pozitivne, ali i negativne učinke.
For this reason it is necessary to take extra care of the quality of management and control of programmes of tax expenditures.
Upravo je zbog toga nužno voditi brigu o kvaliteti upravljanja i kontrole programa poreznih izdataka.
Tax expenditures reduce central government budgets, are often not part of the budgetary system, and their amounts are not controlled or audited, nor is the upper limit of these costs defined, and they are not the subject of contracts.
Porezni izdaci smanjuju državne proračune, često nisu dio proračunskog sustava niti se kontroliraju i revidiraju njihovi iznosi, nije određena gornja granica njihovih troškova) te nisu predmet ugovora.
This means that tax expenditures are subjected to milder constraints than direct expenditures.
To znači da su porezni izdaci podvrgnuti blažim ograničenjima nego izravni rashodi.
All these factors lead to the conclusion that direct expenditures are cheaper, more effective and more transparent instruments of financing government outlays.
Svi ti čimbenici vode zaključku kako su izravni rashodi jeftiniji, učinkovitiji i transparentniji instrument financiranja državnih rashoda.
At the end we can say that almost all countries use tax expenditures, and they use
Na kraju možemo reći kako se gotovo sve zemlje koriste poreznim izdacima koji im
them to achieve certain effects of economic and social policy.
služe kako bi postigle određene učinke ekonomske i socijalne politike.
But because of the increasing number and scope of tax expenditures, their proper use, quality administering and auditing have become a major challenge for the tax authorities and for the whole 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.
Tax expenditures necessarily increase administration costs and reduce the revenue of the central government exchequer.
Naime, porezni izdaci nužno poskupljuju administriranje i smanjuju prihode državnih blagajni.
There is no single and all-encompassing definition of tax expenditures.
Jedinstvene i sveobuhvatne definicije poreznih izdataka nema.
The particular features of a given tax system determine the kinds, manner and scope of tax expenditures.
Za potrebe ovog istraživanja porezne izdatke definiramo kao svaku stavku u sklopu