natgillin/translations-raw huggingface dataset:
If the tax administration wishes to check these data, the citizen is invited to present all the invoices used for tax deduction. 
Za online usluge slične onima u skandinavskim državama olakšice bi trebalo ukinuti ili ih prihvatiti kao standardne za svakoga građanina.
Since November 2005 all companies have been able to file tax returns, therefore the small share of filed documents by companies is not very low. 
Tek od studenog 2005. godine sva su poduzeća mogla predati porezne prijave elektronički, tako da mali udjel dokumenata što su ih predala poduzeća i nije prenizak.
The proportion of electronically filed documents differs from the proportion of total filed documents. 
Omjer elektronički predanih dokumenata razlikuje se od omjera ukupno predanih dokumenata.
Most VAT and corporate income taxpayers decided to file their tax returns using the e-taxation portal. 
Većina obveznika PDV-a i poreza na dobit odlučila je predati svoje porezne prijave pomoću portala e-oporezivanja.
A very small proportion of personal income taxpayers decided to do so. 
Vrlo mali omjer poreznih obveznika plaćanja poreza na osobni dohodak odlučio je predati svoje prijave elektronički.
Total filed documents (%) 
Ukupno predanih dokumenata (%)
Electronically filed documents (%) 
Elektronički predani dokumenti (%)
Corporate income taxa 
Porez na dobit poduzećaa
Personal income tax (tax returns) 
Porez na osobni dohodak (porezna prijava)
a The taxpayers determine the due themselves, while the Tax administration assesses the tax. 
a Porezni obveznici sami utvrđuju poreznu obvezu, a Porezna uprava razrezuje porez.
Of other documents, the most commonly submitted electronically were control data 
Od drugih dokumenata elektronički su se najčešće podnosili dokumenti za kontro
documents for withholding taxes and different requests by taxpayers. 
lu podataka o uplatama akontacija poreza i različiti zahtjevi poreznih obveznika.
Documents concerning withholding taxes represented around 56% of all filed documents, therefore the possibility of electronic filing for these taxes was an important improvement in the e-taxation portal in the last quarter of the year 2005. 
Dokumenti vezani za uplate akontacija poreza čine oko 56% svih predanih dokumenata pa je mogućnost njihove elektroničke prijave bila značajno poboljšanje portala e-oporezivanja u zadnjem tromjesečju 2005. godine.
The number of electronically filed documents increases every month. 
Broj elektronički predanih dokumenata svaki se mjesec povećavao.
Since the tax administration for those taxpayers did not issue paper forms, cost savings for the tax administration were estimated to 10.3 million tolars (approximately 42,900 euros) or approximately 157 tolars per taxpayer. 
Budući da Porezna uprava za te porezne obveznike nije izdala papirnate obrasce, njezina je ušteda procijenjena na 10,3 milijuna SIT (otprilike 42.900 EUR), odnosno na približno 157 SIT po poreznom obvezniku.
The average time saved per transaction per VAT service was estimated at 38 minutes. 
Prosječno vrijeme ušteđeno po transakciji za uslugu prijave PDV-a procijenjeno je na 38 minuta.
If we use the average gross wage to estimate time costs, the saved costs reached 5.3 million tolars for all VAT payer transactions. 
Ako za procjenu troškova utrošenog vremena posluži prosječna bruto plaća, ušteda doseže 5,3 milijuna SIT za sve obveznike PDV-a.
The other important costs saving for tax administration are storage costs, since the tax administration should store about 5 million paper documents every year for at least 10 years. 
Druga važna ušteda za Poreznu upravu jesu troškovi pohranjivanja jer bi Porezna uprava svake godine morala pohraniti oko 5 milijuna papirnatih dokumenata i čuvati ih barem 10 godina.
The cost savings for taxpayers deciding to file a tax return electronically can be esti 
Troškovi prikupljanja većine takvih poreza niski su i za Poreznu upravu i za porezne obveznike.
Since tax forms can be printed from the internet free of charge those costs may be even smaller. 
Ušteda za porezne obveznike koji se odluče za elektroničko predavanje porezne pri
Large cost savings considering personal income tax online service are estimated to tax administration, since some logical controls are made electronically. 
Budući da se obrasci za prijavu poreza mogu besplatno skinuti s Interneta, troškovi su još i manji.
Developments in some European countries indicate that electronic filing could prove 
Razvoj događaja u nekim europskim državama pokazuje da elektroničko predavanje
to be a success story. 
prijava može biti uspješno.
Of the new EU member states, Estonia ranks in the first place with more than 60% online availability of basic public services. 
Od novih članica EU Estonija je rangirana kao prva, s dostupnošću većom od 60% online temeljnih javnih usluga.
The electronic submission of tax declarations was even more popular than their tax administration expected (Estonian Tax and Customs Board, 2005). 
Elektroničko podnošenje prijava poreza pokazalo se čak popularnijim nego što su to očekivali u njihovoj poreznoj upravi (Estonska porezna i carinska uprava, 2005).
In the first year (2000) 3% of taxpayers were already filing electronically. 
U prvoj godini (2000) već je 3% obveznika poreze prijavljivalo elektronički.
Taxpayers are offered pre-completed income tax returns and tax administration estimates that the proportion of taxpayers using this service will increase to 70%. 
Poreznim se obveznicima nudi unaprijed popunjena prijava poreza, a Porezna uprava procjenjuje da će udjel obveznika koji elektronički prijavljuju porez narasti na 70%.
Simplifications and additional improvements of their electronic portal were therefore successful. 
Pojednostavnjenja i dodatna poboljšanja irskoga elektroničkog poreznog portala bila su, dakle, uspješna.
In 2004 18% of corporate tax self-assessment returns and 12% VAT returns were also filed electronically (Irish Tax and Customs Board, 2005). 
U 2004. godini 18% prijava poreza na dobit poduzeća i 12% prijava PDV-a predano je elektronički (Irska porezna i carinska uprava, 2005).
In the United Kingdom, the tax administration has made several steps toward pro 
U Velikoj Britaniji Porezna je uprava poduzela nekoliko koraka za promoviranje i po
moting and improving online services, but the growth rates were not high. 
boljšanje online usluga, ali stope rasta njihova korištenja nisu bile visoke.
Source: Annual reports and yearbooks of mentioned countries 
Izvor: godišnja izvješća i godišnjaci spomenutih država
Among Slovenian citizens, e-government and especially specific taxation servic 
Među građanima Slovenije e-vlast te, posebice, specifične usluge oporezivanja bile
es were in demand years before they were implemented. 
su popularne i prije nego što su primijenjene.
In 2001, research by the Economics Faculty in Ljubljana show that 34% of respondents said they would use e-personal income tax filing, 30% said definitely not and 36% maybe (Tršinar, 2001). 
Istraživanje Ekonomskog fakulteta u Ljubljani iz 2001. godine pokazalo je da bi se 34% ispitanika koristilo elektroničkom prijavom poreza na osobni dohodak, 30% definitivno ne bi, dok 36% nije bilo sigurno (Tršnar, 2001).
others did it for me to demanding to use 
jednostavnost pristupa usluzi
don't have internet 
ni zadovoljan, ni nezadovoljan
Among non-users of personal income tax online service, 35% are very interested 
Među onima koji nisu korisnici online usluge prijave poreza na dohodak, 35% je vrlo
These results show that among the issues that must be addressed in the future, the 
Rezultati pokazuju da se upravo među razlozima koje će biti moguće riješiti u bu
spread of digital certificates, advertising of the service and resolving trust and security issues are most important factors in the future development of the personal income tax online service. 
dućnosti (poput dostupnosti digitalnih potvrda, oglašavanja usluge i razjašnjenja pitanja vezanih za povjerenje i sigurnost) nalaze najvažniji čimbenici budućeg razvoja online usluge prijave poreza na dohodak.
services, although many have already been implemented, are only now gaining the full support of citizens and the private sector. 
Mjerenje razvoja e-vlasti važno je jer je to novo područje, a elektroničke javne uslu
Since no long-term experiences are available, the data measured can indicate what is wrong or even what changes would be an improvement. 
ge, iako se mnoge već primjenjuju, tek dobivaju punu potporu građana i privatnog sektora.
The data from surveys conducted in Slovenia shows that e-filing of tax returns is used more widely each year but is still far away from planned. 
Podaci iz ankete provedene u Sloveniji pokazuju da je elektroničko predavanje poreznih prijava sve češće, iako je stanje još uvijek daleko od planiranoga.
Although very well known, the personal income tax online service is not very well used, even compared to many other European countries. 
Iako dobro poznata, online usluga prijave poreza na dohodak nije dovoljno iskorištena, čak ni u usporedbi s mnogim drugim europskim državama.
As the research results indicate, one of the major issues is trust, so the tax administration should put greater emphasis on promoting electronic filing with all its advantages for taxpayers. 
Kako rezultati ankete naznačuju, jedan od najvećih problema jest povjerenje, zbog čega bi Porezna uprava morala više poraditi na promociji elektroničke predaje obrazaca i prednostima koje ona donosi poreznim obveznicima.
Additional incentives like tax credits could also be considered. 
Dodatne inicijative kao što je priznavanje poreza također bi se mogle uzeti u obzir.
In the past a prize draw called “Keep your [VAT] Receipt” to publicise the introduction of VAT was quite successful, so a similar incentive could be also used to promote the use of electronic filing by personal income taxpayers. 
U prošlosti je dosta uspjeha postigla nagradna igra namijenjena promicanju uvođenja PDV-a pod nazivom Čuvajte svoju potvrdu plaćenog PDV-a, pa bi se slična inicijativa mogla iskoristiti i za promociju korištenja elektroničkom prijavom poreza na dohodak.
To overcome certificate issues, which was also stated by taxpayers, the introduction of electronic national identity cards will guarantee user security and probably help to increase the number of online declarations. 
U rješenju problema digitalnih potvrda identiteta, na koji su upozorili porezni obveznici, pomoglo bi uvođenje elektroničke nacionalne osobne karte koja bi jamčila sigurnost korisnika i vjerojatno povećala broj online prijava.
Companies meanwhile are far more aware of their tax compliance costs and are in 
Tvrtke su, međutim, neusporedivo svjesnije svojih troškova podnošenja poreznih pri
European Commission, 2005a. eEurope 2005: An Information Society for All [on 
European Commission, 2005a. eEurope 2005: An Information Society for All [onli
www.evropa.bg/en/del/info-pad/news.html?newsid=1898]. 
Available from: [http://www.evropa.bg/en/del/info-pad/news. html?newsid=1898].
Available from: [http://www.sigov.si/cvi/ sep-kv.pdf]. 
Available from: [http://www.sigov.si/cvi/sepkv.pdf].
OECD project on e-government: analysis framework and methodol 
OECD project on e-government: analysis framework and methodolo
W. van de Donk, eds. 
de Donk, W., eds.
sterdam: IOS Press, 497-505. 
dam: IOS Press, 497-505.
TAX EXPENDITURES: A THEORETICAL REVIEW 
POREZNI IZDACI: TEORIJSKI PREGLED
Vjekoslav Bratić, MSc 
mr. sc. Vjekoslav BRATIĆ
Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. 
Porezni izdaci čest su instrument kojim država nastoji postići određene ekonomske i socijalne učinke.
But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the 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.
The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. 
U članku se razmatraju i objašnjavaju najrazličitiji oblici poreznih izdataka poput poreznih povlastica (olakšica), poreznih umanjenja, poreznih odbitaka, poreznih izuzeća ili posebnih stopa poreza te načini njihova definiranja i izračuna.
The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries. 
Ključni problemi u analizi su nepostojanje jedinstvene definicije i metodologije izračuna što na koncu onemogućava usporedbu poreznih izdataka među zemljama.
Key words: tax expenditures, reliefs, credits, exceptions 
Ključne riječi: porezni izdaci, povlastice, umanjenja, izuzeća
Part of the entire fiscal activity of some country may go unrecorded because it is hid 
Dio cjelokupne fiskalne aktivnosti neke zemlje može ostati nezabilježen jer je skriven
den in the form of revenue deliberately or inadvertently not collected and not shown as public spending. 
u obliku (ne)namjerno ispuštenih proračunskih prihoda ili se, pak, ne prikazuje jasno kao javna potrošnja.
However, such a wide coverage was not used in this investigation. 
No tako širok obuhvat nije primijenjen u ovome istraživanju.
Tax expenditures are an instrument the government uses to favour certain groups or 
Porezni izdaci su instrument kojim se država služi kako bi njima “pogodovala” odre
categories of taxpayers (sectors, firms or individuals) and to provide incentives to given economic activities or branches. 
đenim skupinama ili kategorijama poreznih obveznika (sektorima, poduzećima ili pojedincima) te potaknula određene gospodarske aktivnosti, grane ili djelatnosti.
In such a case, the government consciously concurs in the reduction of its own revenue. 
Pritom država svjesno pristaje na smanjivanje svojih prihoda.
The same effect would be achieved if the government collected the taxes from all the bases, and later, allocated direct grants or aid from the expenditure side of the budget. 
Isti bi se učinak postigao da država ubere poreze po svim osnovama, a kasnije s rashodne strane proračuna dodjeljuje izravne subvencije, samo što je taj način neusporedivo transparentniji.
efits to qualifying individuals or entities or by encouraging particular activities. 
“Cilj poreznih izdataka u sferi javne politike je osiguranje koristi kvalificiranim po
The same set of objectives (for example, financial assistance to families) can be achieved either through direct spending or through tax waivers or exemptions. 
Ista skupina ciljeva (na primjer, financijska pomoć porodicama) može biti postignuta ili putem direktne potrošnje ili putem poreznih odricanja ili izuzetaka.
But tax expenditures also have their negative characteristics, above all because they 
No porezni izdaci imaju i svoja negativna obilježja te ponajprije narušavaju neutral
A neutral tax system assumes a broad tax base, without any tax expenditures and with a standardised system of taxation. 
Neutralni porezni sustav podrazumijeva široku poreznu osnovicu, bez poreznih izdataka i s ujednačenim sustavom oporezivanja.
The tax system should be particularly neutral when budgetary revenue increases (see more in OECD, 2001b). 
Porezni sustav posebice treba biti neutralan kada se povećavaju proračunski prihodi (više u OECD, 2001b).
When a country decides to respect tax system neutrality, it should avoid the use of tax expenditures (OECD, 2001a). 
Kada država odluči poštovati neutralnost poreznog sustava, tada treba izbjegavati korištenje poreznih izdataka (OECD, 2001a).
In addition, it is best for all those involved in the taxation system (both the tax authorities and the taxpayers) for all taxes to be as simple as possible to collect, and hence as cheap as possible for the tax administration that collects it, while for the taxpayer it is also important that the taxes are not so complicated as to be unintelligible. 
Nadalje, za sve uključene u proces oporezivanja (i porezne vlasti i porezne obveznike) optimalno je da svi porezi budu što jednostavniji za ubiranje, time i najjeftiniji za poreznu upravu koja ih ubire, dok je za porezne obveznike važno da nisu presloženi kako bi ih razumjeli.
administration and reduce the transparency of the tax system and the public finance system as a whole because they are often not subject to the same system of internal control and statutory authorisations as the other kinds of expenditures; they are often introduced without complete understanding and analysis of the costs and benefits that might be involved, which has a direct effect on the reduction of the revenues of the central government exchequer; and they often distort some of the principles of taxation (the principle of equality, equity, productiveness, effectiveness, stability and efficacy). 
poreznih vlasti, smanjuju transparentnost poreznoga sustava, ali i sustava javnih financija u cjelini jer često nisu podložni istom sustavu interne kontrole i zakonskih ovlasti kao ostale vrste izdataka, najčešće se uvode bez potpunog razumijevanja i analize troškova i koristi njihovih mogućih učinaka, što izravno utječe na smanjenje prihoda državnih blagajni te često narušavaju neko od načela oporezivanja (načelo jednakosti, pravednosti, izdašnosti, učinkovitosti, stabilnosti ili efikasnosti).
Because of the increasingly great number and scale of the very various forms of tax expenditures, their proper use, administration and recording have become a great challenge. 
Zbog sve većeg broja i obujma najrazličitijih oblika poreznih izdataka njihova pravilna uporaba, kvalitetno administriranje i evidencija postali su velik izazov.
This is a particularly big problem in countries that do not record them systematically, in which such losses of government revenue are not reported, or where the analysis of the cost-benefits of tax expenditure agendas is not carried out because of the lack of any accurate tax expenditure reports (Polackova, Valenduc and Swift, 2004:XI). 
To je osobito velik problem u zemljama koje ih ne bilježe sustavno, u kojima se ne prijavljuju takvi gubici državnih prihoda ili gdje analiza troškova i koristi programa poreznih izdataka nije napravljena zbog nepostojanja točnih izvješća o poreznim izdacima (Polackova, Valenduc i Swift, 2004:XI).
No simple, all-embracing definition of tax expenditures exists. 
Jedinstvena i sveobuhvatna definicija poreznih izdataka ne postoji.
For the purpose of this research, we defined expenditures as all those items in ex 
Za potrebe ovog istraživanja porezne smo izdatke definirali kao svaku stavku u posto
isting tax forms that mean a loss of central government budgetary revenue because they reduce either the tax base or the tax due. 
jećim poreznim oblicima koja znači gubitak prihoda državnog proračuna zato što umanjuje poreznu osnovicu ili poreznu obvezu.
This means that part of the revenue does not at all come into the process of assessment in the given form of tax. 
Time dio prihoda uopće ne ulazi u proces obračuna odgovarajućega poreznog oblika.
By so excepting given items from the tax base, revenue of the central government treasury is lost, and such an item constitutes tax expenditure. 
Takvim isključivanjem određene stavke iz porezne osnovice gube se prihodi državne riznice te takva stavka čini porezni rashod (izdatak).
Readers, nevertheless, must be aware that there are many other definitions. 
Čitatelji, međutim, moraju biti svjesni da postoje i brojne druge definicije.
tax codes of different countries, particularly in the systems for taxing personal and corporate income tax, contain numbers of tax reliefs (sometimes called tax aid, incentives or subsidies), which depart from the usual tax structure and are brought in to favour a given industry, activity or category of taxpayer. 
rezni propisi brojnih država, posebice propisi u sustavu poreza na dohodak i dobit, sadržavaju posebne pogodnosti (često nazivane poreznom pomoći, poticajima ili subvencijama), koje odskaču od uobičajene porezne strukture i uvedene su da bi pogodovale određenoj industriji, djelatnosti ili kategoriji obveznika.
The concept employed to signify this spending procedure is tax expenditure. 
Pojam kojim se katkad označava taj “postupak trošenja” jest porezni izdatak.
All tax incentives that the central government introduces as alternatives to direct gov 
Poreznim se izdacima mogu smatrati i svi porezni poticaji koje država uvodi kao al
ernment spending for the sake of obtaining given economic and social objectives can be considered tax expenditures. 
ternativu izravnoj državnoj potrošnji radi postizanja određenih gospodarskih i političkih ciljeva.
Similarly, the introduction of given modifications into a tax system in the form of reliefs, exemptions, deductions from tax due and tax exceptions is called a tax expenditure. 
Jednako se tako uvođenje određenih promjena u porezni sustav u obliku olakšica, oslobođenja, odbitaka od porezne obveze i poreznih izuzeća naziva poreznim izdatkom.
Tax expenditures are every tax exemption, exclusion, deduction, credit, deduction from tax due, preferential tax rate, abatement or other device reducing the amount of revenue that would otherwise accrue to the central government (State of Illinois, 1998:1). 
Porezni su izdaci svako porezno izuzeće, isključenje, odbitak, olakšica, odbitak od porezne obveze, povlaštena porezna stopa, smanjenje porezne obveze, financijska sredstva ili instrumenti kojima se smanjuje iznos poreznih prihoda koji bi inače država ubrala u svoju blagajnu (State of Illinois, 1998:1).
According to the OECD definition, also used by the World Bank (Polackova, Valen 
Prema definiciji OECD-a, kojom se koristila i Svjetska banka (Polackova, Valenduc i
In other words, tax expenditure is “revenue forgone because of preferential provisions of the tax structure” of which the express aim is to achieve certain economic or social objectives. 
Drugim riječima, poreznim se izdacima smatraju “sve stavke koje čine izgubljeni prihod radi preferencijskih odredbi porezne strukture”, čija je izričita svrha postizanje određenih ekonomskih ili društvenih ciljeva.
In practice, tax codes and tax systems are differently defined in different countries, 
U praksi se porezna pravila i porezni sustavi u pojedinim zemljama različito definira
which make them difficult to compare. 
ju, što i te kako otežava njihovu usporedbu.
Just as there is no single accepted definition of tax expenditure, so there is also no broadly accepted methodology for calculating it. 
Kako ne postoji jedinstvena definicija poreznih izdataka, tako ne postoji ni široko prihvaćena metodologija njihova izračuna.
According to the majority of methodologies used, all items that are in fact a certain deviation or change from the existing tax system are considered tax expenditures. 
Prema najvećem broju korištenih metodologija, poreznim se izdacima smatraju sve stavke koje su zapravo određene devijacije (promjene) postojećeg odredišnog poreznog sustava.
Typically, these deviations or distortions appear in the form of exceptions (when the income of a particular group of taxpayers is excepted from the tax base), deductions from the tax base (when for certain costs or other amounts the tax base is reduced), reduced rates, tax credits or reductions of the base (when a certain category of taxpayer or activity benefits from a reduction 
Tipično, takva se “iskrivljenja” (devijacije) pojavljuju u obliku izuzeća (kada je prihod posebne grupe obveznika izuzet iz porezne osnovice), odbitaka od porezne osnovice (kada se za određene troškove ili iznose umanjuje osnovica), smanjenih stopa, popusta, odbitaka od poreza ili umanjenja osnovice (kada određena kategorija obveznika ili poslova
2 The Canadian department of finance defines tax expenditures in a similar way. 
2 Na sličan način porezne izdatke definira i kanadsko Ministarstvo financija.