natgillin/translations-raw huggingface dataset:
This would allow for greater sophistication of financial and debt management and help recruit and retain debt specialists through market-based compensation (World Bank, 2007).
Zasebni ured za upravljanje javnim dugom mogao bi lakše zaposliti i zadržati stručnjake višim pla­ ćama koje ne bi podlijegale strukturi plaća u samom Ministarstvu (World Bank, 2007).
Similar debt management offices in OECD countries, like Sweden, also manage cash and contingent liabilities such as government guarantees.
Slični uredi u zemlja­ ma OECD­a, npr. u Švedskoj, stručno upravljaju goto­ vinom i izdanim jamstvima kao što su državna.
This would particularly be useful for Croatia, as guarantees account for a large share of its debt.
To bi bilo osobito korisno za Hrvatsku, u kojoj državna jam­ stva čine visok udio u javnom dugu.
Consequently, a well-established debt management office would also increase transparency and accountability (Blommestein, 2002: 17).
Dobro utemeljen ured za up ravljanje javnim dugom povećao bi transpa­ rentnost i odgovornost prema poreznim obveznicima (Blommestein, 2002: 17).
In this regard, a comparison with the OECD standards points to further areas to work on.
U tom smislu usporedba dugova prikazanih u OECD­ovu standardu upućuje na daljnja područja na kojima bi se moglo poraditi.
Croatia's central government debt is an important issue, and especially more so in the context of the global recession and record budget deficits in some of the major world economies.
Dug središnje hrvatske države važna je tema, pogotovo u kontekstu globalne recesije i rekordno visokih prora­ čunskih deficita u glavnim svjetskim gospodarstvima.
A comparison with the OECD countries' debt sheds a new light on Croatian public debt and provides interesting insights.
Usporedba sa zemljama OECD­a prikazala je hrvatski javni dug u novom svjetlu i dala zanimljive uvide.
The first insight is that Croatia's debt as a part of GDP is relatively high, although its debt levels differ greatly from some of the heavily indebted countries, such as Portugal or Greece.
Prvi je uvid da je hrvatski javni dug kao postotak BDP­a relativno visok, no razina hrvatskog duga znatno se razli­ kuje od razine u drugim, vrlo zaduženim zemljama kao što su Portugal i Grčka.
The second insight reveals a less favorable aspect of the Croatian public debt.
Drugi uvid usporedbe sa zemljama OECD­a otkriva za­ brinjavajući aspekt hrvatskoga javnog duga.
A large portion of Croatia's debt consists in non-marketable debt due to reliance on bank credit and issuance of guarantees.
Naime, hr­ vatski dug uvelike se sastoji od neutrživog duga zbog dr­ žavnog zaduživanja kod banaka i izdavanja jamstava po­ duzećima.
The comparison also highlights the aspects of public debt transparency that could be improved.
Usporedba također naglašava aspekte transparentnosti javnog duga koji se mogu poboljšati.
The setting up of a separate Debt Management Office
osnivanje zasebnog ureda za upravljanje javnim du­
outside the Ministry of Finance, with clear objectives as regards to the government's financing needs;
gom izvan Ministarstva financija, s jasnim ciljevima i odgovornostima s obzirom na potrebe državnih fi­ nancija
A more comprehensive and timelier disclosure of pub
širi i bolji pristup podacima o javnom dugu, što zna­
tate international comparison.
omogućuju međunarodnu usporedbu.
The Croatian government has indeed enhanced debt transparency over the years, but it still has plenty of room for improvement in order to sustain this trend.
Hrvatska vlada povećala je transparentnost javnih finan­ cija, ali još uvijek ima dosta prostora za napredak kako bi se taj trend održao u pozitivnom smjeru.
Bađun, M.and Urban, I., 2009.
Bađun, M. i Urban, I., 2009.
Available from: [http://www.ijf.hr/eng/releases/8.pdf].
Dostupno na: [http:// www.ijf.hr/osvrti/8.pdf].
“The Croatian Public Debt: Current State and Trends” [online].
“Stanje i kretanje hrvatskog javnog duga” [online].
Available from: [http://www.ijf.hr/eng/newsletter/12.pdf].
Dostupno na: [http:// www.ijf.hr/newsletter/12.pdf].
Pennyslvania: Wharton School Working Paper Series.
Pennyslvania : Whar­ ton School Working Paper Series.
Zagreb: Croatian national bank.
Zagreb: Hrvatska narodna banka.
Statistika inozemnih stranih ulaganja [online].
Statistika inozemnih stranih ulaganja [on­ line].
Available from: [http://www.hnb.hr/statistika/hstatistika.htm].
Dostupno na: [http://www.hnb.hr/statistika/hstatistika.htm].
Special Data Dissemination Standard [online].
Special Data Dissemination Standard [on­ line].
Strategija za upravljanje javnim dugom 2007. [online].
Strategija upravljanja javnim dugom 2007. [online].
Zagreb: Ministry of Finance RC.
Zagreb: Ministarstvo financija RH.
Available from: [www.mfin.hr/hr/javni-dug-1].
Dostupno na: [www.mfin.hr/hr/javni­dug­1].
Available from: [http://www.budget.gouv.fr/].
Avai­ lable from: [http://www.budget.gouv.fr/].
Available from: [http://www.openbudgetindex.org/index.cfm?fa=rankings].
Available from: [http://www.openbudge­ tindex.org/index.cfm?fa=rankings].
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Availa­ ble from: [http://stats.oecd.org/WBOS/index.aspx].
Competitiveness Analysis of Contemporary Economies
Politička ekonomija, Politička ekonomija globalizacije, Politička ekonomija rasta
University of Groningen, Netherlands
Universistat Pompeu Fabra.
Publications Mačkić, V., Škrabić Perić B. & Sorić P. 2014.
Mačkić, V., Škrabić Perić B. i Sorić P. 2014.
Sorić, P., Lolić, I. & Mačkić, V. 2014.
Sorić, P., Lolić, I. i Mačkić, V. 2014.
Dragičević, M. & Mačkić, V. 2009.
Dragičević, M. i Mačkić, V., 2009.
Competitiveness Growth in the Recession Period: (Comparative Analysis of Croatia and Slovenia) // Global Business and Technology Association (GBATA), International Conference, in: Reading Book (eds):Fuxmann et al. / Fuxmann et al. (eds.): 343-350
Competitiveness Growth in the Recession Period: (Comparative Analysis of Croatia and Slovenia) // Global Business and Technology Association (GBATA), International Conference, in: Reading Book (eds): Fuxmann et al. / Fuxmann et al. (ur.), 343-350
The views expressed in the articles published in the Newsletter will reflect the opinions of the authors, which do not necessarily coincide with those of the Institute as institution.
Stavovi u člancima objavljenim u Newsletteru izražavaju mišljenja autora koja ne moraju neminovno odražavati i mišljenje Instituta kao institucije.
* Institute of Public Finance, Zagreb.
Neka obilježja “poreza na barke”
To start with we have to say something important about the nature and methodology of this analysis.
Riječ je o primjeni ekonomske teorije na jedan primjer iz prakse, a to je povećanje trošarine na plovila.
We applied an economic theory to an example from real life, which is the increase in excise on boats.
Pri tome ekonomski model kojim se koristimo nije načinjen za specifičnu analizu trošarina na plovila, već za analizu općenitih učinaka trošarina.
In this, the economic model we use was not created for the specific analysis of excise tax on boats, but to analyse the general effects of excise duties.
Takav pristup - karakterističan za ekonomsku teoriju - zasniva se na pretpostavci da će se uvođenjem trošarina ostvariti određeni učinci bez obzira na to kojem se proizvodu i industriji trošarina nameće.
This approach is usual in economics and is founded on the assumption that the introduction of excise tax will create certain effects regardless of the products or industry on which excise tax is imposed.
Stoga, iako ne poznajemo specifičnosti proizvodnje i tržišta malih plovila u Hrvatskoj i svijetu, ipak možemo nešto valjano reći o tendencijama kojima vodi trošarina.
The aim of consumption tax on a product, as its very name suggests, should be to tax consumption by a person who uses that product.
Glavni porezi na potrošnju u Hrvatskoj jesu porez na dodanu vrijednost (PDV) i posebni porezi na potrošnju, odnosno trošarine.
VAT is charged on the supply of almost all goods and services, whilst excise tax is paid on certain groups of products such as fuel, coffee, tobacco, beer, cars etc. However, payers of the consumption tax are not the buyers but the producers or sellers of goods.
PDV-om se oporezuju isporuke gotovo svih roba i usluga, dok se trošarinama oporezuju pojedine skupine proizvoda poput goriva, kave, duhana, piva, automobila itd. Obveznici poreza na potrošnju nisu kupci već proizvođači odnosno prodavatelji dobara.
This is because there are as a rule a great deal fewer sellers on the market than buyers, so it is easier and cheaper for Croatian government to collect tax from the smaller group.
Naime, prodavatelja je na tržištu po pravilu mnogo manje nego kupaca, pa je državi lakše i jeftinije porez ubirati od te manje skupine.
However, if the taxpayers are the sellers, how then can we say that these are taxes on consumption, which are borne by the consumer?
No ako su obveznici poreza prodavatelji, kako onda možemo reći da su to porezi na potrošnju koje snose potrošači?
It is assumed that the taxpayer - the producer or the trader - can simply and easily shift the tax to the buyer.
Pretpostavlja se da obveznik poreza - proizvođač ili trgovac - na jednostavan i lak način može prevaliti (prebaciti, pomaknuti, proslijediti) porez na svog kupca.
All participants in the productiontrade chain shift the tax to the next link in the chain - but the final link - the consumer of the final product - cannot do so and therefore bears the full burden of the tax.
Svi sudionici u proizvodno-trgovačkom lancu prosljeđuju porez na sljedećeg člana u lancu, a zadnji član - konzument finalnog dobra - to ne može učiniti te snosi puni teret poreza.
If a new consumption tax of 20% on the cost of production is introduced, the producer's total operating costs are increased by P x Q x 20% where P is the price and Q the quantity of the sold product on which excise tax has been imposed.
Ako se uvede novi porez na potrošnju u visini 20% cijene proizvoda, proizvođaču se ukupni troškovi poslovanja povećavaju za P x Q x 20%; P je cijena, a Q količina prodanog proizvoda na koji je uvedena trošarina.
The term consumption tax assumes the following: the increase in costs caused by paying the new tax will be resolved by the producer in a simple and painless manner - he will raise the price of his product by 20% whereby he will achieve additional revenue of P x Q x 20% precisely the amount he needs to compensate for paying tax.
Pojam poreza na potrošnju podrazumijeva sljedeće: povećane troškove koje uzrokuje plaćanje novog poreza proizvođač će riješiti na jednostavan i bezbolan način - povećat će cijenu svog proizvoda za 20%, čime će ostvariti dodatni ukupni prihod od P x Q x 20%, upravo koliko mu je potrebno da kompenzira plaćanje poreza.
The tax burden is thereby transferred to the buyer, who pays 20% more for each individual product.
Teret poreza tako je prevaljen na kupca, koji za svaku jedinicu proizvoda plaća 20% veću cijenu.
Changes to the Act on Special Taxes
Promjene zakona o posebnim porezima
Precisely this is the idea behind the recent changes to the Act on Special taxes on passenger cars, other motor vehicles, vessels and aircraft3.
Upravo takva ideja stoji iza nedavnih promjena u Zakonu o posebnom porezu na osobne automobile, ostala motorna vozila, plovila i zrakoplove3.
article is dedicated to a description of the changes to ex
automobila, plovila i zrakoplova Vlada je zacijelo želje
With even higher prices due to excise tax, small boat industry, on which more than 2500 workers depend, will collapse”, claims Mario Križman, director of a cluster group of small boat builders, which gathers 29 of the one hundred manufacturers in that industry.
S još većim cijenama zbog trošarina mala brodogradnja o kojoj ovisi više od 2500 radnika će propasti”, tvrdi Mario Križman, direktor Klastera male brodogradnje, koji okuplja 29 od stotinjak proizvođača u toj industriji.
Small boat builders want to talk with government representatives about the new duties and ask for exemption from taxation.
Mali brodograditelji traže razgovor s predstavnicima Vlade o novim trošarinama i zahtijevaju da ih se izuzme iz oporezivanja.
How is it that they cannot increase the prices of their boats by the amount of the excise and shift the tax forward to their “rich” customers?
Kako to da ne mogu povećati cijene svojih brodova za iznos trošarine i prevaliti porez na “bogate” kupce?
Is this actually an attempt to obtain special privileges from the government?
Je li možda riječ o pokušaju izvlačenja posebnih povlastica od države?
There is something illogical in the whole story…
Nešto u cijeloj priči nije logično...
Fortunately, we know where to find the answers to these uncomfortable questions: in the book Power and Mar
Nasreću, odgovore na tih nekoliko neugodnih pitanja imamo gdje pronaći: u knjizi Moć i tržište (s podnaslovom Država i gospodarstvo) američkog ekonomista Murraya N.
ket (subtitled Government and the Economy) by the American economist Murray N.
Rothbarda, koju je prije dvije godine izdao Institut za javne financije.
The introduction of any form of tax creates a complex cycle of effects on the entire economy and a good economic foundation is necessary in order to understand them.
Moć i tržište pruža nam tu podlogu i u nastavku ukratko opisujemo što se sve događa uvođenjem trošarina, kako bismo objasnili zbivanja u Hrvatskoj vezana za oporezivanje malih brodova.
Power and Market provides us with that foundation and we describe below what happens when excise tax is introduced, in order to explain the events in Croatia related to taxation on small boats.
Poduzeća u svakom trenutku, pa tako i u trenutku uvođenja ili povećanja nekog poreza, drže cijenu svog proizvoda na razini pri kojoj se ostvaruje najviša dobit.
Although founded on a marginal theory of value, it differs from other economic doctrines in its conclusions due to its different methodological approach.
Iako zasnovana na marginalističkoj teoriji određivanja cijena, zbog drukčijeg metodološkog pristupa po zaključcima se razlikuje od ostalih ekonomskih doktrina.
There is a strong emphasis in the work of the “Austrians” on economic argumentation of the harmfulness of government intervention in the economy.
Jak naglasak u djelima “austrijanaca” stavljen je na ekonomsku argumentaciju štetnosti državne intervencije u gospodarstvu.
8 In mainstream economic analysis the supply curve is rising because it reflects the time aspect: businesses can increase production, under the condition of a higher price for the product to cover increasing costs.
8 U standardnoj (mainstream) ekonomskoj analizi krivulja ponude je rastuća jer odražava vremenski aspekt: poduzeća mogu povećati proizvodnju, uz uvjet veće cijene proizvoda koja će pokriti rastuće troškove.
Therefore the factors of production endeavour to move to other branches of production, seeking greater rewards than those in the branch on which the excise tax has just been imposed.
rovine, materijal i opremu koja se može upotrijebiti za različite namjene), no njihovo će ih tržište apsorbirati, uz smanjenje naknade na cijelom tržištu toga proizvodnog faktora.
The other factors of production, which are the specific factors of production, (for example narrowly specialized engineers, owners of the land on which the business is located10, capital equipment which cannot be used for other purposes), cannot move into other sectors and will have to accept lower wages and even unemployment.
Drugi dio proizvodnih faktora, a to su tzv. specifični faktori (npr. uskospecijalizirani inženjeri, vlasnici zemljišta na kojemu je smješteno poduzeće10, kapitalna oprema koja se ne može iskoristiti za druge namjene), ne mogu se preseliti u druge sektore i morat će prihvatiti snižene naknade ili čak nezaposlenost.
It is similar with suppliers to the taxed industry, i.e. with their factors of production and their suppliers, etc.
Slično je i s dobavljačima, odnosno s njihovim proizvodnim faktorima i dobavljačima.
Whether we are talking about specific or non-specific factors, the increase in costs resulting from the excise tax imposed will lead to problems of moving and uncertainty over future employment.
Bilo da je riječ o specifičnim ili o nespecifičnim faktorima, povećanje troškova zbog nametnute trošarine uzrokovat će tegobe preseljenja i neizvjesnosti oko budućeg zaposlenja.
The higher the excise tax, the greater the problem.
Što je trošarina viša, to je problem, dakako, veći.
Some producers will not be able to continue in this “market game” where Croatian government has imposed new rules, and they will have to leave it.
Neki se proizvođači neće moći održati u toj “tržišnoj utakmici” u kojoj je država zadala nova pravila i morat će je napustiti.
As a result the entire branch will shrink, and new, higher prices will be set.
Zbog toga će se ponuda cijele grane smanjiti, te će se uspostaviti nova - viša cijena.
All factors make less income, whilst the “specific factors are hit particularly hard, and consumers suffer as the allocations of factors and the price structure are distorted in comparison with what would have satisfied their desires”, according to Rothbard.
Svi faktori ostvaruju niže dohotke, dok su “osobito pogođeni specifični faktori, a potrošači trpe jer je alokacija faktora i cijena iskrivljena u usporedbi s onom koja bi zadovoljila njihove želje”, kaže Rothbard.
What specifically happens to the owners of small boat yards?
Što se konkretno događa s vlasnicima malih brodogradilišta?
They simultaneously appear in several roles: (a) as the owners of the factors of production who earn wages and rents, (b) as entrepreneurs who direct the factors of production into the various branches in order to earn entrepreneurial profit (if they do not succeed in this endeavour they will experience entrepreneurial losses) and (c) as capitalists who loan businesses the monetary capital needed (external loaners also appear in this role: owners of share capital and owners of business debts, e.g. banks) and earn interest on it.
Oni se pojavljuju u više uloga: (a) kao vlasnici proizvodnih faktora koji zarađuju nadnice i rente, (b) kao poduzetnici koji usmjeravaju proizvodne faktore na tržištu kako bi zaradili poduzetnički profit (ako nisu u tome uspješni doživjet će poduzetnički gubitak), i (c) kao kapitalisti koji posuđuju poduzeću potreban novčani kapital (u toj se ulozi pojavljuju i vanjski pozajmljivači: vlasnici dioničkog kapitala i vlasnici duga poduzeća, npr. banke) i za to zarađuju kamatu.
We have already described what happens to the owners of factors of production.
Već smo opisali što se događa vlasnicima proizvodnih faktora.
As entrepreneurs the owners will need to show their personal skill in conditions of major changes caused by the excise taxes; the more skilled will survive the blow and remain in the contest; the others will have to look for some other work.
Kao poduzetnici, vlasnici će trebati pokazati osobitu vještinu u uvjetima velikih promjena uzrokovanih trošarinama: oni sposobniji preživjet će udar i ostat će u utakmici; ostali će morati potražiti neki drugi posao.
In view of the contraction of the industry, some of the capitalists, or loaners of financial capital, will leave the branch so the uniform interest rate will remain for the entire economy.
S obzirom na kontrakciju industrije, dio kapitalista, odnosno pozajmljivača novčanog kapitala napustit će tu granu kako bi se jedinstvena stopa povrata zadržala jednakom za cijelo gospodarstvo.
11 The business profit of the entire branch is reduced, and in line with the estimates of future profit, the market value of the firms also changes.
11 Poslovna dobit cijele grane smanjuje se, a sukladno procjenama buduće dobiti, mijenja se i tržišna vrijednost poduzeća.
After the fall in supply, the price of the product rises, so buyers have to choose cheaper products or pay more than before for the same product.
Nakon sniženja ponude povećava se cijena proizvoda, pa kupci moraju odabrati jeftinije proizvode ili za isti proizvod platiti više nego prije.
This is shown in graph 2.
To je prikazano grafikonom 2.
The market supply Y falls to Q1 units, and the price increases to P1.
Tržišna ponuda proizvoda Y smanjila se na Q1 jedinica, a cijena se povećala na P1.
However, as Rothbard points out, this phenomenon - that buyers pay higher prices after excise tax - cannot be called tax shifting in the sense we mentioned at the beginning of this article.
Međutim, kako naglašava Rothbard, ta pojava - da kupci nakon trošarine plaćaju više cijene - ne može se nazvati prevaljivanjem poreza u smislu u kojemu smo ga spominjali na početku ovog teksta.
We pointed out there that tax shifting should be a simple and painless process in which the producer only raises the price by the amount of excise tax.
Ondje smo istaknuli da bi prevaljivanje poreza trebao biti jednostavan i bezbolan proces u kojemu proizvođač samo poveća cijenu za iznos trošarine.
We presume it is neither arable nor desirable for building houses or holiday homes, or for tourism.
U obrnutom slučaju - kada bismo pretežan dio proizvodnje izvozili - ne bismo bili tako osjetljivi na trošarine uvedene u Hrvatskoj.
For more details about their meaning, see for example, Rothbard's book Man, Economy, and State or passages on the web site of the Mises Institute: www.mises.org
Suprotno tome, kada se trošarine nameću na proizvode koje ne proizvodimo u Hrvatskoj, onda se spomenuti učinci na proizvodnju, dakako, u nas ne primijete.
In the reverse case - if we exported the major part of what is produced - we would not be so sensitive to the excise taxes introduced in Croatia.
Drugim riječima, od Vlade će tražiti da domaće proizvođače oslobodi plaćanja trošarina, no uvoznike bi ostavili u košu u koji ih je bacila Vlada.
In contrast, when excise tax is imposed on products not produced in Croatia, then the effects on production are hardly noticed here.
Pretpostavljamo da nije obradivo niti je poželjno za izgradnju kuća i vikendica odnosno za turizam.
Their representative presented an interesting request: not to be put in the “same basket as importers”.
Koliki će biti prevaljeni dio, ovisi o elastičnostima krivulja potražnje i ponude.
However, if the government were to accept this proposal, the excise taxes only on imported small boats would force foreign competition off the market or put it in a significantly weaker position; importers would lose their jobs; this move would not please foreign producers, the governments of their countries, nor the European Commission, who takes care of maintaining competition.
Međutim, kad bi Vlada prihvatila taj prijedlog, takva trošarina samo na uvezene male brodove istisnula bi s tržišta inozemnu konkurenciju ili je stavila u znatno slabiji položaj, zbog čega bi uvoznici ostali bez posla, a potez se ne bi svidio ni stranim proizvođačima, vladama njihovih zemalja, niti Europskoj komisiji koja se brine o nenarušavanju konkurencije.
This selective excise tax, from which domestic producers would be exempt, would have the same effect as protective tariff - it would permit a larger income for the domestic small boat industry (roughly the opposite effects would occur to those we described in the case when excise duty is introduced for all suppliers of boats), and a much higher price for buyers.
Ta selektivna trošarina, koja bi izuzimala domaće proizvođače, imala bi učinak zaštitne carine - omogućila bi veće dohotke domaćoj industriji malih brodova (otprilike, pojavili bi se suprotni učinci od onih koje smo opisali za slučaj kada se uvodi trošarina za sve dobavljače brodova), a znatno veće cijene za kupce.
In the long-term this could lead to a fall in efficiency of domestic producers, who, after they have been protected from competition, would have less incentive to improve their work.
Dugoročno to može dovesti do pada efikasnosti domaćih proizvođača kojima je, nakon što su zaštićeni od konkurencije, smanjen poticaj usavršavanja.
There are two ways in which the negative effects of excise tax on production may be eased: one is in the hands of the producers themselves, and the other depends on the reaction of domestic small boat buyers.
Dva su načina na koja će se možda ublažiti negativni utjecaji trošarine na proizvodnju: jedan je u rukama samih proizvođača, a drugi ovisi o reakciji domaćih kupaca brodova.