natgillin/translations-raw huggingface dataset:
The same has been the subject of a public debate in August 2015 and consultations with the Fiscal Policy Committee and the European Commission services.
Isti je bio predmetom javne rasprave tijekom kolovoza 2015. te konzultacija s Povjerenstvom za fiskalnu politiku i službama Europske komisije.
Adoption of the Act is planned by September 2016, and the Act shall be amended in relation to the Proposal of 2015 in the area of strengthening the independence of the Fiscal Policy Committee and ensuring full consistency of national fiscal rules with the relevant EU framework.
Donošenje Zakona planirano je do rujna 2016., a bit će dopunjen u odnosu na Prijedlog iz 2015. u dijelu jačanja neovisnosti Povjerenstva za fiskalnu politiku i osiguranja potpune dosljednosti domaćih fiskalnih pravila s odgovarajućim okvirom EU.
With the aim of improving the budgetary framework,
S ciljem unaprjeđenja proračunskog okvira, u studenom 2015.
the Ministry of Finance in 2015 prepared and submitted the Guidelines for the establishment of standard material costs for users of the State Budget to the state administration authorities.
Ministarstvo financija pripremilo je i dostavilo tijelima državne uprave Smjernice za uspostavu standardnih materijalnih troškova kod korisnika sredstava državnog proračuna.
The Guidelines for drafting the State Budget of the Republic of Croatia for the period 2016-2018 for each expenditure category listed the measures and standards referred to in the Guidelines that should be considered by the users when creating a financial plan.
U Uputama za izradu prijedloga Državnog proračuna RH za razdoblje 2016. - 2018. za svaku skupinu rashoda navedene su mjere odnosno standardi iz Smjernica koje su korisnici trebali uzeti u obzir kod izrade financijskog plana.
For groups of expenditures for which standards have been established, all the users whose expenditures exceed the standard cost are obliged to take measures to reduce these expenditures and plan the said expenditures within the framework of the standard cost that is at least 10% reduction compared to 2015.
Za skupine rashoda kod kojih su utvrđeni standardi, svim je korisnicima kojima rashodi prelaze standardni trošak, zadano da su obvezni poduzeti mjere radi smanjenja navedenih rashoda te ih planirati u okviru standardnog troška odnosno najmanje 10% smanjenja u odnosu na 2015.
In addition, measures from the Guidelines, implementation of which is planned in 2016 in order to rationalize expenditures with the aim of their implementation within the expenditure plan, have been listed for each group of expenditures.
Osim toga, za svaku su skupinu rashoda navedene i mjere iz Smjernica koje se planiraju provesti u 2016. radi racionalizacije rashoda s ciljem da se iste uzmu u obzir u planu rashoda.
For example, the expected savings resulting from central procurement procedures, establishing standardization process of delivery of official documents via e-mail, establishment of the fleet management for all users, better management of the state owned facilities and spaces, etc.
Primjerice, očekivane uštede koje proizlaze iz postupaka središnje javne nabave, uspostave standardizacije procesa dostave službenih dokumenata putem elektroničke pošte, uspostavom upravljanja voznim parkom kod svih korisnika, boljim upravljanjem prostorom u vlasništvu države i slično.
Also, the budgetary framework and establishment of the total budget expenditure limits is improved by adoption of the Decision on the procedure of giving a statement on the Fiscal Impact Assessment, which established the day and improved Standard Methodology Form for Fiscal Impact Assessment - FIA Form ("Official Gazette", no. 122/2015).
Također, proračunski okvir i izrada limita ukupnih proračunskih rashoda poboljšan je i donošenjem Odluke o postupku davanja iskaza o procjeni fiskalnog učinka u kojoj je dan i unaprijeđeni Obrazac standardne metodologije za procjenu fiskalnog učinka - PFU obrazac („Narodne novine“, br. 122/2015.).
The Form contains the instructions for its completion (Box 3.1.1)
Dio Obrasca su Upute za njegovo ispunjavanje (Okvir 3.1.1.)
Improvement of the Fiscal Impact Assessment
Unaprjeđenje procjene fiskalnog učinka
When compared to the previous, parts of the new Standard Methodology Form for Fiscal Impact Assessment are much simpler and the Instructions for its completion are more detailed.
U odnosnu na prijašnji, sada su dijelovi Obrasca standardne metodologije za procjenu fiskalnog učinka jednostavniji, dok Upute za njegovo ispunjavanje znatno detaljnije uređuju način njegovog ispunjavanja.
An important novelty in comparison to the previous form is an elaboration of assessment of the expected increase/decrease of expenses and expenditures regarding Sources 1, 2 and 8 (general revenue and receipts, contributions and special purpose income from borrowing) or financing sources that affect the amount of general government deficit and Other sources (own revenues, special purpose revenues, aid and grants) and financing sources that do not fall within the budgetary limits.
Značajnu novost u odnosu na prijašnji Obrazac predstavlja razrada procjene očekivanog povećanja/smanjenja rashoda i izdataka na Izvore 1, 2 i 8 (opći prihodi i primici, doprinosi te namjenski primici od zaduživanja) odnosno izvore financiranja koji utječu na visinu manjka proračuna opće države te Ostale izvore (vlastiti prihodi, prihodi za posebne namjene, pomoći i donacije) odnosno izvore financiranja koji ne ulaze u proračunske limite.
Namely, with respect to budgetary constraints and an increasingly important share of resources received from EU funds in the financing of public needs, it is extremely important that the Government in the process of adopting decisions on accepting or not accepting the proposed regulation/act on planning has information whether the implementation of the same affects the volume of the general government deficit or will it be financed from sources that do not fall within the budgetary limits and have no effect on the amount of the general government budget deficit.
Naime, s obzirom na proračunska ograničenja i sve značajniji udio sredstva dobivenih iz fondova Europske unije u financiranju javnih potreba, iznimno je važno da Vlada kod donošenja odluke o prihvaćanju ili ne prihvaćanju predloženog propisa/akta planiranja raspolaže informacijom utječe li provedba istoga na visinu manjka proračuna opće države ili će se financirati iz izvora koji ne uzlaze u proračunske limite i ne utječu na visinu manjka proračuna opće države.
In addition to the Government, this information is extremely important to the Ministry of Finance in order to create the best and most realistic limits of total budget expenditure.
Osim Vladi, ova informacija je iznimno bitna Ministarstvu financija za što kvalitetniju i realniju izradu limita ukupnih proračunskih rashoda.
It is also necessary to elaborate the assessment of the expected increase/decrease in revenues and receipts since it is important that the Government in the process of adopting decisions on accepting or not accepting the proposed regulation/act on planning also has information whether the implementation of the same to increase/decrease of revenues and receipts affects the volume of the general government deficit or will the increase/decrease occur in revenues and receipts that do not fall within the budgetary limits and have no effect on the amount of the general government budget deficit.
Isto tako je potrebno razraditi i procjenu očekivanog povećanja/smanjenja prihoda i primitaka budući da je važno da Vlada kod donošenja odluke o prihvaćanju ili ne prihvaćanju predloženog propisa/akta planiranja također raspolaže i informacijom utječe li provedba istoga na povećanje/smanjenje prihoda i primitaka koji utječu na visinu manjka proračuna opće države ili će do povećanja/smanjenja doći kod prihoda i primitaka koji ne uzlaze u proračunske limite i ne utječu na visinu manjka proračuna opće države.
In addition to financing sources, elements for the calculation of fiscal impact assessment also represent a significant innovation.
Osim povezivanja s izvorima financiranja značajnu novost predstavljaju i elementi za izračun procjene fiskalnog učinka.
Until now, the applicants in the existing Form listed their assessment of unds required for the implementation of roposed regulation and budgetary positions on which the same was provided.
Naime, do sada su u postojećem Obrascu predlagatelji iskazivali procjenu sredstava potrebnih za provedbu predloženog propisa te proračunske pozicije na kojima su ista osigurana.
However, in most cases it was not possible to determine how the applicant came to such assessment.
Međutim, u većini slučajeva nikako nije bilo moguće utvrditi kako je predlagatelj do te procjene uopće došao.
For that reason the calculation elements were added to help the Government in reaching a decision on accepting or not accepting the proposed regulation/act on planning, specifically and clearly indicating which particular funds will be spent.
Upravo stoga su dodani elementi za izračun koji će Vladi kod donošenja odluke o prihvaćanju ili ne prihvaćanju predloženog propisa/akta planiranja vrlo konkretno i pregledno ukazati na što će se sredstva točno utrošiti.
The new Act on Internal Control System in the Public Sector (Official Gazette, no. 78/2015) shall reinforce the internal financial control system and expand the circle of obliged entities to include companies owned by one or more Local and Regional Self-Government Units (LC(R)SGU) and other legal entities founded by one or more LC(R)SGU. The new Act shall in detail prescribe the responsibilities of head officers responsible for budgetary and extra-budgetary users of the State Budget and the LC(R)SGU budget, heads of municipality, mayors, heads of county, administrative officers, presidents of management boards or directors i.e. directors general, and the responsibilities of managers of internal administrative units for the development and implementation of internal control systems, in detail.
Novim Zakonom o sustavu unutarnjih kontrola u javnom sektoru (NN, br. 78/2015) ojačan je sustav unutarnjih financijskih kontrola i proširen je krug obveznika primjene istoga i na trgovačka društva u vlasništvu jedne ili više jedinica lokalne i područne (regionalne) samouprave (JLP(R)S) i druge pravne osobe kojima je osnivač jedna ili više JLP(R)S. Zakonom je detaljnije propisana odgovornost čelnika proračunskog i izvanproračunskog korisnika državnog proračuna i proračuna JLP(R)S, općinskog načelnika, gradonačelnika, župana, uprave, predsjednika uprave ili direktora odnosno ravnatelja i odgovornost rukovoditelja unutarnjih ustrojstvenih jedinica za razvoj i provedbu sustava unutarnjih kontrola.
The Ordinance on internal audit in public sector and the Ordinance on internal control system in public sector are being drafted.
U pripremi su Pravilnik o unutarnjoj reviziji u javnom sektoru te Pravilnik o sustavu unutarnjih kontrola u javnom sektoru.
Expansion of the coverage provided coverage of audit activity to 69 companies owned by the Republic of Croatia (whose total expenditures are estimated at the level of HRK 26 billion) and 272 companies owned by local government units (whose total expenditures are projected at the level of HRK 8.5 billion).
Proširenjem obuhvata osigurana je pokrivenost revizorskom aktivnošću za 69 društava u vlasništvu RH (čiji ukupni rashodi su procijenjeni na razini od 26 milijardi kuna) i 272 društva u vlasništvu lokalnih jedinica (čiji su ukupni rashodi procijenjeni na razini od 8,5 milijardi kuna).
The difference with companies on a local level, applies to companies owned by municipalities and small towns that are not obliged to establish internal audit, because they are too small to have the capacity to provide the internal audit function.
Razlika kod trgovačkih društava na lokalnoj razini, odnosi se na društva u vlasništvu općina i malih gradova koji nisu obveznici uspostave unutarnje revizije, jer su premali da bi imali kapacitete za osigurati funkciju unutarnje revizije.
However, implementing regulations and entities, such as small towns and municipalities that are not obliged to establish internal audit, are given the possibility to establish the internal audit if they consider it justified.
Međutim, podzakonskim aktima i subjektima, kao što su mali gradovi i općine koje nisu u obvezi uspostaviti unutarnju reviziju, dana je mogućnost uspostave unutarnje revizije ako istu ocjene opravdanom.
The internal audit function covers 99% of the total expenditures on state level (budgetary and extra-budgetary users of the State Budget) and 85% of expenditures on the local level (budgetary and extra-budgetary users of the budget LC(R)SGU).
Funkcijom unutarnje revizije pokriveno je 99% ukupnih rashoda državne razine (proračunski i izvanproračunski korisnici državnog proračuna) te 85% rashoda na lokalnoj razini (proračunski i izvanproračunski korisnici proračuna JLP(R)S).
In terms of strengthening the role and capacity of the State Audit Office (SAO), the Action Plan for strengthening the capacity of the SAO through professional education and training is currently being implemented.
U pogledu jačanja uloge i kapaciteta Državnog ureda za reviziju (DUR), u provedbi je Akcijski plan za jačanje kapaciteta DUR-a kroz profesionalnu edukaciju i treninge.
The draft Proposal of the Act on the Amendments to the State Audit Office Act, which would define the model for sanctioning the failure to act upon the recommendations of the SAO, is currently being drafted.
U pripremi je nacrt prijedloga Zakona o izmjenama i dopunama zakona o Državnom uredu za reviziju kojim bi se definirao model sankcioniranja nepostupanja po preporukama DUR-a.
Adoption of the said Act is planned by July 2016.
Donošenje istog planirano je do srpnja 2016.
In order to meet the recommendations relating to introduction of property tax, activities regarding improvement of the system of calculation and payment of utility charges and mass property valuation were implemented:
U cilju ispunjenja preporuke koja se odnosi na uvođenje poreza na nekretnine, provodile su se aktivnosti vezano uz unaprjeđenje sustava obračuna i naplate komunalnih naknada i masovnu procjenu vrijednosti nekretnina:
analysis of the share of utility charges in the revenue structure of local self-government units was conducted and the Action Plan for the implementation of measures to improve the system of calculation and payment of utility charges was drafted,
provedena je analiza učešća prihoda od komunalne naknade u strukturi prihoda jedinica lokalne samouprave i izrađen Akcijski plan za realizaciju mjere unaprjeđenje sustava obračuna i naplate komunalne naknade,
based on the Decision on recording all property in the area of local self-government units and updating of data on obliged payers of utility charges (Official Gazette no. 87/2015), the recording of property subject to payment of utility fees and updating of data on payers of utility charges was initiated, as well as recording of properties and payers exempt from paying utility fees with associated assessment of the fee amount that would be charged if such exemption was not prescribed,
temeljem Odluke o evidentiranju svih nekretnina na području jedinica lokalne samouprave i ažuriranju podataka o obveznicima plaćanja komunalne naknade (NN, br. 87/2015), pokrenuto je evidentiranje nekretnina koje podliježu plaćanju komunalne naknade i ažuriranje podataka o obveznicima plaćanja komunalne naknade, kao i evidentiranje onih nekretnina i obveznika koji su oslobođeni plaćanja komunalne naknade s pripadajućom procjenom iznosa naknade koja bi bila naplaćena da takvo oslobođenje nije propisano,
the Act on the Assessment of the Property Values (Official Gazette 78/2015) was adopted, ensuring reliable standards of property valuation and their implementation by authorized persons and establishing the Information system of the property market eNekretnine (eProperty) and the Ordinance on the information system of the property market, which prescribe the implementation of the Act in more detail.
donesen je Zakon o procjeni vrijednosti nekretnina (NN, br. 78/2015) kojim se osiguravaju pouzdani standardi vrednovanja nekretnina i njihova primjena od ovlaštenih osoba i uspostavlja Informacijski sustav tržišta nekretnina eNekretnine te Pravilnik o metodama procjene vrijednosti nekretnina i Pravilnik o informacijskom sustavu tržišta nekretnina kojima se detaljnije propisuje provedba predmetnog Zakona.
In order to meet the recommendation relating to the improvement of collection of Value Added Tax (VAT), and based on the Action Plan for implementation of measures aimed at establishing control in the field of VAT, the results in terms of VAT collection are continuously being monitored.
Za ispunjenje preporuke koja se odnosi na poboljšanje naplate poreza na dodatnu vrijednost (PDV-a), temeljem Akcijskog plana izvršenja mjera u svrhu uspostave kontrole na području PDV-a kontinuirano se prate rezultati u pogledu naplate PDV-a.
With the aim of shortening the process of tax inspection and faster collection of newly established obligations in tax inspection procedures, the tax settlement institute (Box 3.1.2) was introduced in 2015.
S ciljem skraćenja postupka poreznog nadzora i brže naplate novoutvrđenih obveza u postupcima poreznog nadzora u srpnju 2015. uveden je institut porezne nagodbe (Okvir 3.1.2.).
Box 3.1.2
Okvir 3.1.2.
Tax settlement
Porezna nagodba
Tax settlement may be concluded in all cases of tax inspection, except in cases where there is suspicion of committing a criminal offence.
Porezna nagodba može se zaključiti u svim predmetima poreznog nadzora osim u slučajevima kada postoji sumnja na počinjenje kaznenog djela.
The condition for conclusion of tax settlement is the acceptance of the newly established obligation in the tax inspection procedures by the taxpayer and his waiver of the right to use legal remedies, thus shortening the tax procedure.
Uvjet za sklapanje porezne nagodbe je prihvaćanje novoutvrđene obveze u postupku poreznog nadzora od strane poreznog obveznika i njegovo odricanje od prava na korištenje pravnih lijekova čime se skraćuje porezni postupak.
On the other hand, the taxpayer is exempted from paying the penalty interest stipulated in the tax inspection procedure for the period from the date on which the tax liability arose until the date of the conclusion of the tax settlement, depending on the amount and agreed payment term (on the settlement date from 10-100% in proportion to the amount of paid tax liability, or 50% if the obligation is paid within 90 days of the conclusion of the settlement).
S druge strane porezni obveznik se oslobađa obveze plaćanja zateznih kamata utvrđenih u postupku poreznog nadzora za razdoblje od dana nastanka porezne obveza do dana zaključenja porezne nagodbe, ovisno o iznosu i ugovorenom roku plaćanja (na dan sklapanja nagodbe od 10 -100 % proporcionalno uplaćenom iznosu porezne obveze, odnosno 50% ako se obveza uplati u roku od 90 dana od sklapanja nagodbe).
If the conditions of principle of opportunity are met, the Tax Administration will not initiate the misdemeanor proceeding.
Ako su ispunjeni uvjeti načela oportuniteta Porezna uprava ne pokreće prekršajni postupak.
Since July 2015, when the tax settlement institute was introduced in the tax inspection, by 31 March 2016 a total of 361 settlements was concluded by which HRK 103,281,819.00 of newly established tax liabilities was collected.
Od srpnja 2015., kada je institut porezne nagodbe uveden u porezni nadzor, do 31. ožujka 2016. ukupno je sklopljena 361 nagodba po kojima je naplaćeno 103.281.819,00 kuna novoutvrđenih poreznih obveza.
For comparative purpose, in the same period the total of 2,248 tax inspections was conducted (without inspection of focalization) according to which the newly established tax liability amounts to HRK 918,172,989.00.
Usporedbe radi u istom razdoblju ukupno je obavljeno 2.248 poreznih nadzora (bez nadzora fiskalizacije) po kojima novoutvrđena porezna obveza iznosi 918.172.989,00 kuna.
The data shows that tax settlement was concluded in 16% of tax inspections and that 11% of total tax liabilities was collected through tax settlement.
Iz podataka slijedi da je u 16% nadzora došlo do sklapanja porezne nagodbe te da je od ukupno utvrđenih poreznih obveza putem porezne nagodbe naplaćeno 11%.
It is estimated that insolvency of taxpayers has an impact on the number of concluded tax settlements (according to the General Tax Act, tax liabilities are to be paid immediately or no later than 90 days after the settlement).
Ocjena je da nelikvidnost poreznih obveznika ima utjecaja na broj sklopljenih poreznih nagodbi (prema Općem poreznom zakonu po nagodbi porezne obveze treba uplatiti odmah ili najkasnije u roku od 90 dana).
Amendments to the General Tax Act, which entered into force on 17 March 2015, allow the taxpayer to conclude an administrative contract with the tax authority.
Izmjenama Općeg poreznog zakona, koje su stupile na snagu 17. ožujka 2015., poreznim obveznicima je omogućeno i sklapanje upravnog ugovora s poreznim tijelom.
This amendment was made in order to facilitate taxpayers to meet their tax obligations.
Ova izmjena je učinjena s ciljem olakšanja poreznim obveznicima da podmire svoje porezne obveze.
Conclusion of administrative contracts enables rescheduling of taxpayers' overdue tax liabilities up to 24 monthly annuity, thus enabling easier management of cash flows to entrepreneurs, and tax burden of citizens is distributed in a manner that is more aligned with their monthly income.
Sklapanjem upravnog ugovora obveznicima se reprogramiraju dospjele porezne obveze do čak 24 mjesečna anuiteta, čime se poduzetnicima omogućuje olakšano upravljanje novčanim tokovima, a građanima se porezni teret raspoređuje na način koji je usklađeniji s njihovim mjesečnim primanjima.
The taxpayers recognized this institute and continuously apply for conclusion of administrative contracts with the tax authority.
Porezni obveznici su ovaj institut prepoznali i kontinuirano podnose zahtjeve za sklapanje upravnog ugovora s poreznim tijelom.
For the purpose of effective and efficient management of tax debt, a platform eOvrha (eEnforcement) was also developed.
U svrhu efektivnog i efikasnog upravljanja poreznim dugom razvijena je također platforma eOvrhe.
This Tax Administration's portal application creates databases of debt situation and forms lists of debtors on a monthly basis.
Ova portalska aplikacija Porezne uprave mjesečno kreira baze stanja dugova i formira liste dužnika.
Lists of debtors formed in this way, along with the recommendations for handling, are distributed to officials responsible for the collection procedure. In this way, eOvrha (eEnforcement) reduces the impact of human factor in recognizing the need to take measures and significantly facilitates the timely treatment.
Ovako formirane liste dužnika s preporukom postupanja distribuiraju se službenicima zaduženima za postupak naplate. eOvrha na taj način, smanjuje utjecaj ljudskog čimbenika u uočavanju potrebe za poduzimanjem mjera te znatno olakšava pravovremeno postupanje.
This enables measures to also cover debts which were due in the previous month, i.e. the period of time that passes from taxable financial or property inflow is shorter and therefore the burden on taxpayers is lower than in subsequent periods in which financial effects are used up.
Na taj se način postiže da se mjerama obuhvate i ona dugovanja koja su dospjela u prethodnih mjesec dana, odnosno od financijskog ili imovinskog priljeva koji se oporezuje je proteklo kraće vremensko razdoblje pa su samim time obveznicima manji teret nego u kasnijim razdobljima kada su pozitivni financijski učinci istrošeni.
In order to strengthen public debt management, the Ministry of Finance initiated drafting of the Strategy for Public Debt Management 2016-2018.
U cilju jačanja upravljanja javnim dugom, Ministarstvo financija pristupilo je izradi Strategije za upravljanje javnim dugom 2016.-2018.
Recommendation 2
Preporuka 2