natgillin/translations-raw huggingface dataset:
Project manager: Goran Vukšić, Institute of Public Finance
Voditelj projekta: Goran Vukšić, Institut za javne financije
The objective of the guide is to provide information material for foreign investors who might be interested in investing in Croatia.
Cilj izrade vodiča je pripremiti informacijski materijal za strane ulagače zainteresirane za ulaganje u Hrvatsku.
The inadequacy of promotional activity aimed at attracting capital from abroad is one of the reasons why Croatia has not yet managed to pull in any important greenfield investment, of the kind from which powerful positive spillover effects on the domestic economy could be expected.
Nedovoljna promotivna aktivnost u privlačenju stranih ulagača jedan je od razloga zašto Hrvatska dosada nije uspjela privući značajnija «greenfield» ulaganja od kojih se mogu očekivati i snažniji pozitivni efekti na domaće gospodarstvo.
In the public economic and political debate, reasons for stepping up promotional activities aimed at attracting foreign investment are increasingly frequently heard, and it would seem that some institutional measures are also aimed in this direction.
U javnoj ekonomsko-političkoj diskusiji sve se češće čuju argumenti zašto bi promotivnu aktivnost pri privlačenju inozemnih investitora trebalo intenzivirati, a čini se da i neke institucionalne mjere idu u tom smjeru.
Contents / Structure of the Guide
SADRŽAJ / STRUKTURA VODIČA
The introduction would feature the advantages possessed by Croatia as production location for foreign investors, with examples of successful and competitive branches of industry.
Uvodno bismo opisali prednosti Hrvatske kao proizvodne lokacije za strane ulagače s primjerima uspješnih i konkurentnih industrijskih grana.
We would consult with the Central State Office for Strategic Development concerning the competitiveness of the separate sectors of the economy.
O konkurentnosti pojedinih sektora hrvatskog gospodarstva konzultirali bismo se sa Središnjim državnim uredom za strategiju razvoja.
Similarly, we would take into consideration the strategic orientation of the State Agency for Incentives to Export and Investment.
Isto tako, uzeli bismo u obzir i stratešku orijentaciju državne agencije za poticanje izvoza i ulaganja.
2) The Tax System and Incentives
2) Porezni sustav i poticaji
This chapter would give a brief review of the relevant parts of the Croatian taxation system.
U ovom poglavlju dali bi kratak pregled relevantnih dijelova hrvatskog poreznog sustava.
Since the Croatian tax system does not discriminate between foreign and domestic investors, we would provide only the basic information, with cross references to other publications that describe the taxation system in detail.
S obzirom da u hrvatskoj nema diskriminacije u poreznom tretmanu stranih i domaćih ulagača, dali bismo samo osnovne informacije s referencom na druge publikacije koje detaljno opisuju porezni sustav.
We would however devote a little more attention to those parts of the tax system that are connected with incentives, for example, the Investment Incentive Law, hiring incentives, areas of special national concern and so on.
Nešto više pažnje bismo posvetili onim dijelovima poreznog sustava za koje se vezuju poticaji npr. prema zakonu o poticanju ulaganja, poticaji za zapošljavanje, područja od posebne državne skrbi itd.
3) Other relevant laws and administrative procedures
3) Drugi relevantni zakoni i administrativni postupci
Here we would briefly describe the legal treatment of the foreign investor, the Croatian judicial system, the procedure for incorporating a firm in Croatia, the basic customs regulations, foreign currency operations, foreign proprietorship of real estate, intellectual property, the foundations of labour legislation, procedures to do with the issue of work permits for foreigners and so on.
Ovdje bismo kratko opisali pravni tretman stranih ulagača, hrvatski sistem sudova, postupak osnivanja poduzeća u Hrvatskoj, osnovnu carinsku regulativu, devizno poslovanje, vlasništvo stranaca nad nekretninama, intelektualno vlasništvo, osnove radnog zakonodavstva, postupke oko izdavanja radnih dozvola za strance itd.
This chapter would summarise information concerning the availability of labour - those in work, according to: educational qualifications, structure (according to economic activity) and age.
U ovom poglavlju bi saželi informacije o dostupnosti radne snage - zaposleni prema: obrazovnoj razini, strukturi (prema gospodarskoj aktivnosti) i prema starosnoj dobi.
Further we would show figures about the costs of labour according to qualifications and economic activity, as well as about educational institutions - universities and the biggest schools with numbers on the rolls and last year students, in terms of course, i.e., discipline and/or those who complete schools or tertiary level courses each year according to subject, i.e., discipline.
Nadalje, prikazali bi podatke o troškovima radne snage prema edukacijskoj razini i gospodarskoj aktivnosti, te o obrazovnim institucijama - sveučilištima i najbrojnijim školama s brojem upisanih učenika i studenata zadnjih godina prema području studija tj. struci i/ili brojem onih koji završavaju studij ili školu svake godine prema području studija tj. struci.
This part will describe the existing transportation infrastructure: roads, motorways, railways, ports, airports; business parks (list, locations, equipment, outline prices); research centres and institutions (at the universities, institutes, technology parks); and the accessibility, capacities and costs of electricity, gas, water, waste removal and treatment, and telecommunications.
Ovaj dio bi opisao postojeću prometnu infrastrukturu: ceste, autoceste, željeznica, luke, zračne luke; poslovne parkove i zone (popis, lokacije, opremljenost, okvirne cijene); istraživačke centre i institute (na sveučilištima, instituti, tehnološki parkovi); te dostupnost, kapacitete i troškove struje, plina, vode, otpada i telekomunikacija.
6) Institutions and contacts
6) Institucije i kontakti
The ease of paying taxes in Croatia, 2010/11
Jednostavnost plaćanja poreza u Hrvatskoj, 2010/11.
In 2010/11, Croatia ranked 32nd out of 183 economies on the ease of paying taxes by domestic medium-sized companies.
Hrvatska je 2010/11. zauzela 32. mjesto između 183 zemlje po jednostavnosti plaćanja poreza za domaća poduzeća srednje veličine.
While this position was still high, it deteriorated compared with the period 2009/10, when Croatia ranked 30th.
Iako je Hrvatska i dalje visoko pozicionirana, riječ je o pogoršanju položaja jer je 2009/10. zauzimala 30. mjesto.
In order to prevent further deterioration, reforms are called for, especially in the social security contributions area.
Kako Hrvatska ne bi dalje nazadovala potrebne su reforme posebice u području doprinosa za socijalno osiguranje.
The Doing Business Project
Projekt Doing business
The World Bank's Doing Business project has been implemented in an increasing number of countries for nine consecutive years now
Projekt Svjetske banke Doing Business provodi se već devet godina za redom u sve većem broju zemalja.
This year the project has expanded to include indicators on the ease of getting electricity connections.
U sklopu projekta Doing Business redovito se mjeri i jednostavnost plaćanja poreza za domaća poduzeća srednje veličine na temelju slijedećih pokazatelja:
3. the share of total taxes in the corporate profit (total tax rate)
3. udjela svih poreza u dobiti poduzeća (ukupna porezna stopa).
„Doing Business 2012 - Doing Business in a More Transparent World“, 20 October 2011.
Doing Business 2012 - Doing business in more transparent world, 20. listopad 2011.
Available at: http://www.doingbusiness.org/
Dostupno na: http://www.doingbusiness.org/
The three major taxes are the corporate income tax, VAT or consumption tax and labour taxes (personal income tax and payroll taxes including all types of social contributions).
Tri najvažnije vrste poreza su: porez na dobit, PDV ili porez na potrošnju i porezi na rad (porez na dohodak, porezi na platnu listu uključujući i sve vrste socijalnih doprinosa).
The time necessary to comply with these tax obligations includes the time for data preparation, completion of relevant tax returns and tax payment.
Vrijeme potrebno za ispunjavanje ovih poreznih obveza uključuje vrijeme potrebno za pripremu podatka, ispunjenje i podnošenje svih potrebnih poreznih prijava te plaćanje poreza.
Taxes collected by a company on behalf of the Tax Administration, which do not constitute the company's tax burden (such as VAT or personal income tax), are not included.
Porezi koje poduzeće prikuplja za poreznu upravu, a koji ne čine porezni teret poduzeća (poput PDV-a ili poreza na dohodak) nisu uključeni.
Included are, however, all other types of taxes constituting the company's tax burden, e.g.: corporate income taxes, labour taxes and compulsory social security contributions paid by employer, property taxes, turnover taxes and other taxes (such as fees paid to municipalities/cities, and motor fuel taxes).
Uključene su sve ostale vrste poreza koje čine porezni teret poduzeća: porezi na dobit, porezi na rad i obvezni socijalni doprinosi koje plaća poslodavac, imovinski porezi, porezi na promet te ostali porezi (poput naknada koje se plaćaju općinama/gradovima ili poreza na motorna goriva).
More details about the methodology available at: http://www.doingbusiness.org/methodology/paying-taxes
Više detalja o metodologiji dostupno je na: http://www.doingbusiness.org/methodology/paying-taxes
Cross-country comparison of the ease of paying taxes
Međunarodna usporedba jednostavnosti plaćanja poreza
In the reference period, paying taxes was easiest on Maldives and most difficult in Venezuela.
U promatranom razdoblju najlakše je bilo plaćati poreze na Maldivima, a najteže u Venezueli.
The ease of paying taxes indicators, 2010/11, (selected country groups)
Pokazatelji jednostavnosti plaćanja poreza, 2010/11. (odabrane skupine zemalja)
Non-weighted averages OECD EU*
Neponderirani prosjeci OECD EU*
Compliance time (hours) 3.
Utrošeno vrijeme (sati) 3.
Total tax rate (%) Corporate income tax Labour taxes and contributions Other taxes
Ukupna porezna stopa (%) Porez na dobit Porezi na rad i doprinosi Ostali porezi
* Malta is not included in this survey.
* Malta nije obuhvaćena ovim istraživanjem.
** The SE European countries include Albania, Bosnia and Herzegovina, Macedonia, Montenegro, Kosovo and Serbia.
** U zemlje Jugoistočne Europe spadaju: Albanija, Bosna i Hercegovina, Makedonija, Crna Gora, Kosovo i Srbija.
Source: World Bank and International Finance Corporation data, 2011 processed by author
Izvor: obrada autorice na temelju podatka World Bank and International Finance Corporation, 2011
According to Table 1, Croatia ranks higher than the average of most observed countries, because its medium-sized companies make 17 tax payments per year.
Tablica 1. pokazuje da je Hrvatska bolje rangirana od prosjeka većine promatranih zemalja jer poduzeća srednje veličine uplaćuju poreze 17 puta.
Only in OECD member states were medium-sized companies required to make less tax payments on average (13).
Samo je u zemljama OECD-a poduzeće srednje veličine prosječno trebalo manje puta platiti poreze (13 puta).
In the EU, as in Croatia, 17 tax payments, per year, were required.
U zemljama EU, isto kao i u Hrvatskoj, bilo je potrebno 17 puta uplatiti poreze.
In Croatia, a medium-sized enterprise spent 196 hours (24.5 working days) per year to comply with all the regulations governing the three major taxes.
U Hrvatskoj je poduzeće srednje veličine godišnje trošilo 196 sati (24,5 radna dana) za ispunjavanje svih poreznih obveza za tri najvažnija poreza.
Interestingly, Croatia's ranking on this indicator was even better than the average in the EU.
Zanimljivo je da je Hrvatska po ovom pokazatelju čak bolja od prosjeka EU-a.
As many as 33 of them simplified their tax payment regulations or reduced tax rates, and they most frequently introduced new electronic tax filing and payment systems or expanded the existing ones.
Čak 33 države su pojednostavile propise vezane uz plaćanje poreza ili smanjile porezne stope, a najčešće su uvodile ili proširivale elektroničke sustave za prijavljivanje i plaćanje poreza.
The data on Bosnia and Herzegovina are not available.
Podaci za Bosnu i Hercegovinu nisu dostupni.
The data on Macedonia are from 2008.
Podaci za Makedoniju odnose se na 2008.
Source: IMF data, 2011 processed by author
Izvor: obrada autorice na temelju podatka MMF, 2011
The room for reducing these expenses certainly exists, as the amounts currently paid for the insurances are high and the public services received in return are often not of high quality.
A prostora za smanjenje tih rashoda ima jer se trenutno plaćaju visoki iznosi za ta osiguranja, a novac se često ne pretvara u kvalitetne javne usluge.
Private sector is the most important generator of long-term growth and employment.
A državne politike mogu pomoći ili odmoći stvaranju i održavanju privatnog sektora.
Government policies may either promote or inhibit the creation and maintenance of the private sector.
Visina poreza koje poduzeća plaćaju važna je za njihov rast i investicije.
It is also possible to introduce electronic filing and payment of social security contributions.
Dostupno na: http://www.doingbusiness.org/ Djankov, S. (i sur.).
The Awards Committee was composed of the Chairperson of the Committee, who is also the Administrator of the Trust, Dr Katarina Ott, Ante Čičin-Šain, Dr Predrag Bejaković, Prof. Dr. Barbara Jelčić, and Jure Šimović.
Odbor za dodjelu nagrada činili su predsjednica Odbora, ujedno i upraviteljica Zaklade, dr. sc. Katarina Ott, prof. dr. sc. Sanja Andrijašević, dr. sc. Predrag Bejaković, prof. dr. sc. Božidar Jelčić i prof. dr. sc. Gorazd Nikić.
During the assessment of the works received, the Committee paid special attention to economic, legal and institutional topics considered particularly important for Croatian development.
Pri ocjenjivanju prispjelih radova Odbor je posebno cijenio ekonomske, pravne i institucionalne teme važne za razvoj Hrvatske.
Modesty is a virtue, so, better modest than overestimated projections.
Nakon uvodnog, u drugom su dijelu obrazloženi ciljevi i prioriteti Vlade koji djeluju odlično.
Similar comparisons could be drawn between numerous other figures presented in old and new Guidelines.
Moglo bi se na sličan način uspoređivati i brojne druge brojke predstavljene u „starim“ i „novim“ smjernicama.
Without a government that is brave enough to deal with and present these facts to the citizens in this country, we cannot expect the citizens to support the Economic Recovery Programme from April this year, or any other programme.
Bez vlada koje će imati hrabrosti da i sebe i građane ove zemlje suoče s tim činjenicama, ne možemo se nadati ni spremnosti građana da ih podupiru u provođenju Programa gospodarskog oporavka iz travnja ove godine ili bilo kojeg drugog programa.
Without the resolute implementation of a proper economic agenda and without radical institutional and structural reforms, neither the economic recovery of the EU nor our joining it will be of any help to us.
A bez odlučne provedbe jednog pravog programa, bez temeljitih institucionalnih i strukturnih reformi neće nam pomoći ni oporavak gospodarstava zemalja Europske unije, a ni naš ulazak u Uniju.
Available at: [http://www.mfin.hr/adminmax/docs/Smjernice_ekonomske_i_fiskalne_politike_2010._-_2012.pdf], and [http://www.vlada.hr/hr/naslovnica/sjednice_i_odluke_vlade_rh/2010/83_sjednica_vlade_republike_hrvatske].
Dostupno na: [http://www.mfin.hr/adminmax/docs/Smjernice_ekonomske_i_fiskalne_politike_2010._-_2012.pdf] i [http://www.vlada.hr/hr/naslovnica/sjednice_i_odluke_vlade_rh/2010/83_sjednica_vlade_republike_hrvatske].
No date for the publication of revisions of the Budget is given, because they only ever arrive if during the course of the budgetary year it is established that budgetary revenues have been estimated unrealistically or if unforeseen expenditures have arisen.
Datum za objavu rebalansa nije Zakonom utvrđen, jer do njega dolazi ako se tijekom proračunske godine ustanovi da su proračunski prihodi procijenjeni nerealno, ili se pojave nepredviđeni rashodi.
They can be caused by unforeseen circumstances in the local or world economy, but can also be the consequence of the Government's incapacity realistically to plan revenues and expenditures.
Mogu ga izazvati nepredviđene okolnosti u domaćem ili svjetskom gospodarstvu, ali može biti i posljedica nesposobnosti Vlade da realno planira prihode i rashode.
Since this revision has not been brought about by a shortfall in revenues but by exceeding the planned expenditure, this article will deal exclusively with the increases in expenditures displayed.
Budući da ovaj rebalans nije uzrokovan podbačajem prihoda, već prekoračenjem rashoda, ovaj se tekst bavi isključivo s iskazanim povećanjima rashoda.
Government revenues consist of operating expenditures and expenditures for the acquisition of nonfinancial assets.
Državni rashodi se sastoje od rashoda poslovanja i rashoda za nabavu nefinancijske imovine.
Beš, D. and Ott, K., 2012.
Beš, D. i Ott, K., 2012.
“A short history of revisions of the Croatian government budget 1999-2009”.
“Kratka povijest rebalansâ hrvatskog državnog proračuna 1999-2009”.
What is demonstrated by the differences between the amounts planned at the end of February and those shown now in November, in a period of less than nine months?
Iako fiskalna konsolidacija podrazumijeva smanjivanje rashoda, nije dobro ako se prije svega smanjuju rashodi za nabavu nefinancijske imovine.
Almost 60% of this increase relates to shipbuilding, about 30% to incentivising farm production and market interventions and the rest, for example, to the active employment policy, the processing industry, tourism, traditional artisan crafts, education for enterprise and self-employed persons, women's entrepreneurship.
Gotovo 60% tog povećanja odnosi se na brodogradnju, oko 30% na poticanje poljoprivredne proizvodnje i intervencije na tržištu, a ostatak, primjerice, na aktivnu politiku zapošljavanja, prerađivačku industriju, turizam, tradicionalne obrte, obrazovanje za poduzetništvo i obrtništvo, poduzetništvo žena.
Most of the enlargement is explained by aid “in the Split shipyard restructuring procedure in line with the Draft contract on the sale and transfer of shares of Split shipbuilding industry and DIV shipbuilding”.
Glavnina povećanja se pojašnjava povećanjem potpora „u postupku restrukturiranja brodogradilišta Split sukladno Prijedlogu ugovora o prodaji i prijenosu dionica Brodograđevne industrije Split i DIV brodogradnje“.
But even if we ignore the level of realism implicit in this kind of sale and how remunerative it is, because of the inadequate information about the negotiation procedures the question arises of whether this is not just another indicator of unrealistic planning capacity of the Government for the handling of such major undertakings and accordingly for the planning of the budget?
No, ako i zanemarimo realističnost i isplativost te i takve prodaje, zbog nedovoljnih informacija o postupku pregovora postavlja se pitanje nije li to još jedan pokazatelj nerealističnog planiranja kapaciteta Vlade za vođenje tako krupnih poslova, pa posljedično i za planiranje proračuna?
The shipbuilding story, unfortunately, is not over; it will cost us a lot in future budgets, and it is to be hoped that the entry of Croatia into the EU will lead to an outcome, and that shipbuilding, at least in the future, will not be one of the main causes of budget revisions.
Priča s brodogradnjom nažalost nije završena, dosta će nas koštati i u idućim proračunima, ali se valja nadati da bi ulazak Hrvatske u EU ipak mogao dovesti do njenog raspleta, te da brodogradnja - barem u budućnosti - neće biti jedan od glavnih uzroka rebalansa proračuna.
Financial expenditures relate to “interest that is rising primarily because of the half-yearly payment of interest on bonds issued this year and obligations for the loans to shipyards that have been assumed”.
Financijski rashodi odnose se na „kamate koje rastu ponajviše zbog polugodišnje otplate kamata po obveznicama izdanim u ovoj godini i preuzetih obveza po kreditima brodogradilišta“.
Since the Government assumed the liabilities of the shipyards in April
Budući da je Vlada preuzela obveze brodogradilišta još u travnju
bonds in the first half of the year
u prvoj polovici godine
The rise in payments to individuals and households is primarily caused by an increase in expenditures for employees in healthcare establishments (by as much as 510.4 million kuna).
Porast naknada građanima i kućanstvima prije svega je izazvan povećanjem rashoda za zaposlene u zdravstvenim ustanovama (čak 510,4 milijuna kuna).
But why are these expenditures (and which establishments and which employees are concerned?) placed among payments to individuals and households pursuant to insurance and other payments, and not in expenditure for employees (position 37 instead of 31)?
Zašto se ti rashodi (o kojim ustanovama i kojim zaposlenima je riječ?) nalaze među naknadama građanima i kućanstvima na temelju osiguranja i drugim naknadama, a ne u rashodima za zaposlene (pozicija 37 umjesto 31)?
If these two amounts were shown in the same place, expenditure for employees would have risen by 1.6 billion and not 1.1 billion.
Da su ta dva iznosa prikazana na istom mjestu, rashodi za zaposlene bi porasli 1,6, a ne 1,1 milijardu kuna.
Why is a distorted picture of the real purpose of individual expenditures being created?
Zašto se stvara iskrivljena slika o stvarnim namjenama pojedinih rashoda?
Expenditures for employees consist of gross wages, other expenditures for employees and employers' contributions.
Rashodi za zaposlene se sastoje od bruto plaća, ostalih rashoda za zaposlene i doprinosa na plaće.
Graph: Increase in expenditures for gross wages of employees in the Revision of the Budget for 2012, in millions of kuna*
Grafikon: Povećanje rashoda za bruto plaće zaposlenih u rebalansu proračuna za 2012., u milijunima kuna*
It is easy to conclude that over 45% of the growth in expenditures for gross wages relates to education (primary, secondary and tertiary), and almost 40% to various forms of security and protection (above all, the police).
Iz grafikona je lako zaključiti da se preko 45% porasta rashoda za bruto plaće odnosi na obrazovanje (osnovno, visoko i srednje), a gotovo 40% na razne oblike sigurnosti i zaštite (prije svega MUP).
The remaining 15% relates primarily to the Croatian Institute for Health Insurance, the Ministry of Agriculture, the government administrative offices in the counties, the Employment Agency and the Croatian Retirement Insurance Institute, but many much smaller beneficiaries also take part (for example, the Croatian National Theatre in Zagreb increased its wage bill by 2.3 million kuna).
Preostalih 15% se uglavnom odnosi na HZZO, Ministarstvo poljoprivrede, Urede državne uprave u županijama, HZZ i HZMO, ali u njemu participiraju i brojni, znatno manji korisnici (npr. HNK Zagreb povećava rashode za bruto plaće za 2,3 milijuna kuna).
Once again it is worth pointing out that the graph refers only to the 837.5 million kuna rise in expenditures for gross wages of employees (position 311) and excludes expenditures for health care employees, which are entered under payments to individuals and households pursuant to insurance and other payments (position 37).
Još jednom valja napomenuti da se grafikon odnosi samo na 837,5 milijuna kuna povećanja rasta rashoda za bruto plaće zaposlenih (pozicija 311), bez rashoda za zaposlene u zdravstvenim ustanovama, koji se vode pod naknadama građanima i kućanstvima na temelju osiguranja i drugim naknadama (pozicija 37).
A proper recording of all items in the budget, including these, would give a different picture; but that is not possible to read from this documents.
Ispravno evidentiranje svih, pa i tih, stavki u proračunu pružilo bi drugačiju sliku, ali to iz ovog dokumenta nije moguće iščitati.