natgillin/translations-raw huggingface dataset:
Musgrave and Musgrave (1993:374) discuss the concepts of tax expenditures, ex 
Musgrave i Musgrave (1993:374) obrađuju pojmove poreznih izdataka, izuzeća i
Such an adjusted gross income is reduced by the allowed amount of personal exceptions (fixed amount per taxpayer). 
Tako utvrđeni KBD umanjuje se za dopušteni iznos osobnih izuzeća (fiksni iznos po poreznom obvezniku).
Of what is left, the further amount of untaxed income is determined, and this is called the standard allowance or deduction and is inflation-linked. 
Od ostatka se određuje daljnji iznos neoporezivog dohotka, koji se naziva standardni odbitak i koji se korigira za inflaciju).
Instead of demanding this amount, taxpayers can request the determination of itemised deductibles (mortgage interest, certain government and local taxes, contributions to charity, high medical expenditures, costs incurred by accidents and so on). 
Umjesto da zahtijevaju taj iznos, porezni obveznici mogu izabrati utvrđivanje poreznih odbitaka po stavkama (kamate na hipotekarni kredit, određeni državni i lokalni porezi, dobrotvorni prilozi, visoki medicinski troškovi, gubici prouzročeni nesretnim slučajevima itd.).
It is mainly taxpayers whose deductions exceed the standard deductions or those taxpayers with high income that choose to make an itemised claim. 
Utvrđivanjem odbitaka po stavkama najčešće se koriste obveznici čiji odbici prelaze iznose standardnih odbitaka odnosno oni obveznici s višim dohotkom.
Thus the amount of the non-taxable income is equivalent to exceptions and deductions (standard or itemised). 
Tako je visina neoporezivog dohotka jednaka izuzecima i odbicima (standardnim ili utvrđenim po stavkama).
But some forms of earnings such as imputed income simply do not appear, and oth 
No neki se oblici prirasta poput imputiranih dohodaka jednostavno ne pojavljuju, a
Key items in the group of exceptions are exceptions of income, or non-realised profits (realised profits not completely incorporated into the tax base) savings, retirement insurance and transfer receipts (welfare, veterans' grants, scholarships). 
Ključne stavke u grupi izuzetih jesu izuzeće kamata, nerealizirane dobiti (realizirane dobiti nisu potpuno uključene u poreznu osnovicu), uštede, mirovinska osiguranja i transferna primanja (socijalna skrb, potpore veteranima, stipendije).
The expression tax expenditure is used because failure in the revenue collection cre 
Izraz porezni rashod upotrebljava se zato što je neuspjeh u ubiranju prihoda, nastao
ated because of losses in the base of taxable income is actually equivalent to the amount that would be gained if the tax were collected, and then this tax were once again paid out 
zbog gubitaka u osnovici oporezivog dohotka, zapravo jednak iznosu koji bi se dobio kad bi se prikupio porez, a onda taj iznos ponovno isplatio poreznom obvezniku kako bi on ostao u jednakom položaju.
And one always has to settle the issue of the reference magnitude, according to which the preferences are given, or the reliefs or exemptions. 
Uvijek se mora riješiti i pitanje referentne veličine na osnovi koje se daju povlastice, olakšice ili oslobođenja.
The reference magnitude contains essential elements of the definition of the tax base and the tax rate. 
Referentna veličina sadrži bitne elemente definicije porezne osnovice i porezne stope.
This magnitude is often extremely hard to distinguish, when the law is being first passed or in later amendments, from provisions concerning expenditures”. 
Ta se veličina često prilikom prvotnog donošenja zakona, kod kasnijih izmjena, odnosno u sadašnjosti teško može odvojiti od odredbi o izdacima”.
Similarly “special expenditures that can be excepted from the total amount of receipts 
Jednako tako “posebni izdaci koji se mogu izuzeti od ukupnog iznosa primanja su
are certain statutorily defined expenditures that are neither business expenditures nor costs incurred in connection with the generation of the income”. 
određeni izdaci utvrđeni zakonom, koji nisu niti poslovni izdaci niti troškovi nastali u vezi s ostvarenjem primanja”.
In general these are expenditures for the satisfaction of basic necessities, for which an allowance from the tax base is permitted for the purpose of meeting various objectives. 
Općenito je riječ o izdacima za podmirenje životnih potreba, za koje se dopušta odbitak od porezne osnovice radi ostvarenja različitih ciljeva.
The set of special expenditures includes disbursements for maintenance of divorced partners who live permanently apart when this is requested by the giver with the consent of the recipient (the so-called limited real division, along with set boundaries), rents and permanent burdens that are based on particular obligations and that are not economically connected with receipts, expenditures for insurance (contributions for private and obligatory health insurance, accident insurance, retirement insurance, unemployment and guarantee insurance, and contributions to housing savings that can be deducted up to half of the amount), tithes, costs of tax advisers, expenditures for business training or further training for a new job - and for a spouse also, expenditures for contributions made to science, a church and for general social benefits, as well as contributions and gifts to political parties. 
Skup posebnih izdataka sadržava davanja za uzdržavanja rastavljenih supružnika ili supružnika koji trajno žive razdvojeni kada to zahtijeva davatelj uz suglasnost primatelja (tzv. ograničena realna dioba, uz postavljenu granicu), rente i trajna opterećenja koja se temelje na posebnim obvezama, a koje nisu u ekonomskoj vezi s primanjima, izdaci za osiguranje (doprinosi za privatno i obvezno zdravstveno osiguranje, osiguranje od posljedica nesretnog slučaja, mirovinsko osiguranje, osiguranje za slučaj nezaposlenosti te osiguranje u slučaju jamstva, kao i doprinosi za stambenu štednju koji se mogu odbiti do polovice iznosa), crkveni porez, troškovi poreznih savjeta, rashodi za poslovno obrazovanje ili daljnje obrazovanje u novom zvanju - i za bračnog druga također, rashodi za potpore dane za znanost, Crkvu te za općedruštvene koristi, kao i doprinosi i prilozi političkim strankama.
In short, we can say that various authors who have investigated tax expenditures agree 
Ukratko možemo reći kako se i različiti autori koji su istraživali porezne izdatke slažu
that there is no single definition and scope of coverage of tax expenditures. 
u ocjeni kako ne postoji jedinstvena definicija i obuhvat poreznih izdataka.
Most of them adjust the definition and scope of the tax expenditure to the actual tax systems that they are researching. 
Većina njih porezne izdatke (definiciju i obuhvat) prilagođuju poreznim sustavima koje istražuju.
The specificities of the local tax system accordingly determine the kind, manner of working and scope of the tax expenditures perceived. 
Posebnosti određenog poreznog sustava određuju vrste, način i obuhvat poreznih izdataka.
Pros and cons of introducing tax expenditures 
Argumenti za i protiv uvođenja poreznih izdataka
During the introduction of tax expenditures a government has to be aware of their good and bad sides. 
Prilikom uvođenja poreznih izdataka vlada mora biti svjesna njihovih pozitivnih i negativnih učinaka.
• promoting private decisionmaking rather than government decisionmaking; 
• Smanjuju potrebu državnog nadzora i kontrole takve potrošnje.
The negative aspects of tax expenditures are: 
Negativni učinci poreznih izdataka
Some tax expenditures are insufficient to override underlying economic forces or are offset by other domestic or foreign tax provisions, 
Porezni izdaci često nisu dovoljni da bi se potaknula nedovoljno razvijena ekonomija ili da bi oni bili protuteža drugim domaćim, ali i stranim poreznim povlasticama.
Such tax expenditure schemes would result in loss of efficiency by favouring some sectors and projects but not others, thus altering the relative profitability of projects and weakening overall instruments and the whole tax system tends to become more regressive (Polackova, Valenduc and Swift, 2004:5). 
Oni dovode u neravnopravan položaj različite vrste poreznih obveznika, gospodarske grane ili sektore, destimuliraju dodatne aktivnosti te sam porezni režim postaje regresivniji (Polackova, Valenduc i Swift (2004:5).
Numerous kinds of tax expenditures favour various interest groups more than they satisfy real and actual needs. 
Brojne vrste poreznih izdataka više pogoduju različitim interesnim skupinama nego što su potrebe za njima stvarne i realne.
6 Once introduced, tax expenditures are often not controlled and seldom rescinded. 
6 Jednom uvedeni porezni izdatak rijetko se kontrolira, a još rjeđe ukida.
7 Tax expenditure schemes tend to be regressive in modifying tax burdens across taxpayers, both horizontally and vertically. 
• Nepravednost (nejednakost).7 Često su regresivni i dovode do horizontalne i okomite nejednakosti.
Horizontal inequity is the situation in which tax expenditures enable persons with equal incomes and costs to pay different amounts of tax depending on the kind of activity they do (whether there are or there are not tax breaks for this kind of activity).8 Vertical inequity exists when not all taxpayers have the same ability to make use of tax reductions that require a minimum of spending. 
Horizontalna se nejednakost pojavljuje kada porezni izdaci omogućuju da osobe s jednakim dohocima i troškovima plaćaju različite iznose poreza ovisno o vrsti posla u kojoj djeluju (odnosno o tome postoje li porezne subvencije za tu vrsta posla ili ne).8 Okomite nejednakosti, pak, postoje kada svi porezni obveznici nemaju jednaku mogućnost korištenja umanjenja poreza koje zahtijeva minimum potrošnje.
Even when taxpayers with lower expenditures can claim this entitlement, they have less benefit (benefits from tax expenditures are the greater the greater the degree of taxable income). 
Čak i kada porezni obveznici s nižim izdacima ostvaruju to pravo, oni imaju manje porezne koristi (koristi od poreznih izdataka veće su što je veći stupanj oporezivog dohotka).
This means that taxpayers in the high income brackets have disproportionately greater benefits from tax expenditures. 
To znači da neproporcionalno veće koristi od poreznih izdataka imaju obveznici iz viših dohodovnih razreda.
In this manner vertical equity is distorted and the tax system becomes less progressive, 
Na taj način se narušava vertikalna jednakost i porezni sustav postaje manje progresivan.
• adding complexity to tax laws, increasing the cost of enforcing them, and enables lobbying and using government to make additional rents, 
• Dodatno povećanje kompleksnosti poreznih zakona, čime se povećavaju troškovi njihova provođenja i omogućuje lobiranje i iskorištavanje države za ostvarivanje dodatnih renti.
• incomprehensibly exaggerated size of government, 
• Neshvatljivo pretjerana veličina države.
• increase of repressiveness of the tax system. 
• Povećanje regresivnosti poreznog sustava.
Because of all these factors it is necessary to bring in high-quality management and control of programmes of tax expenditures. 
Zbog navedenih čimbenika nužno je uvesti kvalitetno upravljanje i kontrolu programa poreznih izdataka.
If one wishes to increase the efficiency, equity and efficacy of a tax system, it is necessary to enlarge the degree and quality of management of tax expenditure programmes. 
Ako se želi povećati učinkovitost, pravednost i efikasnost poreznog sustava, nužno je povećavati stupanj i kvalitetu upravljanja programima poreznih izdataka.
This is the reason why many OECD countries have increased their control of tax expenditures. 
Upravo je to glavni razlog zašto su mnoge zemlje OECD-a povećale kontrolu poreznih izdataka.
It can be seen that tax expenditures have both positive and negative impacts. 
Vidljivo je da porezni izdaci imaju pozitivne, ali i negativne učinke.
For this reason it is necessary to take extra care of the quality of management and control of programmes of tax expenditures. 
Upravo je zbog toga nužno voditi brigu o kvaliteti upravljanja i kontrole programa poreznih izdataka.
Tax expenditures reduce central government budgets, are often not part of the budgetary system, and their amounts are not controlled or audited, nor is the upper limit of these costs defined, and they are not the subject of contracts. 
Porezni izdaci smanjuju državne proračune, često nisu dio proračunskog sustava niti se kontroliraju i revidiraju njihovi iznosi, nije određena gornja granica njihovih troškova) te nisu predmet ugovora.
This means that tax expenditures are subjected to milder constraints than direct expenditures. 
To znači da su porezni izdaci podvrgnuti blažim ograničenjima nego izravni rashodi.
All these factors lead to the conclusion that direct expenditures are cheaper, more effective and more transparent instruments of financing government outlays. 
Svi ti čimbenici vode zaključku kako su izravni rashodi jeftiniji, učinkovitiji i transparentniji instrument financiranja državnih rashoda.
At the end we can say that almost all countries use tax expenditures, and they use 
Na kraju možemo reći kako se gotovo sve zemlje koriste poreznim izdacima koji im
them to achieve certain effects of economic and social policy. 
služe kako bi postigle određene učinke ekonomske i socijalne politike.
But because of the increasing number and scope of tax expenditures, their proper use, quality administering and auditing have become a major challenge for the tax authorities and for the whole government. 
No zbog sve većeg broja i obujma poreznih izdataka, njihova su pravilna uporaba, kvalitetno administriranje i evidencija postali velik izazov za porezne vlasti i cijelu državu.
Tax expenditures necessarily increase administration costs and reduce the revenue of the central government exchequer. 
Naime, porezni izdaci nužno poskupljuju administriranje i smanjuju prihode državnih blagajni.
There is no single and all-encompassing definition of tax expenditures. 
Jedinstvene i sveobuhvatne definicije poreznih izdataka nema.
The particular features of a given tax system determine the kinds, manner and scope of tax expenditures. 
Za potrebe ovog istraživanja porezne izdatke definiramo kao svaku stavku u sklopu
For this investigation, tax expenditures are defined as each item in the existing tax 
postojećih poreznih oblika koja je gubitak prihoda državnog proračuna zato što umanjuje poreznu osnovicu ili poreznu obvezu.
forms that represents a loss of revenue to the central government budget by reducing the tax base or reducing the tax due. 
Time dio prihoda uopće ne ulazi u proces obračuna odgovarajućega poreznog oblika.
Thus, some of the revenue does not come into the process of calculating the appropriate tax form at all. 
Takvim isključivanjem određene stavke iz porezne osnovice gube se prihodi državne riznice te takva stavka čini porezni rashod (izdatak).
By this kind of exclusion of a certain item from the tax base, revenues of the government treasury are lost, and such an item constitutes tax expenditure. 
Ovo je istraživanje rađeno metodom izgubljenih prihoda odnosno rađen je ex post izračun gubitaka poreznih prihoda kojima se, uvodeći razne porezne izdatke, namjerno izložila jedna zemlja.
revenue to which, by bringing in various tax expenditures, a given country has been deliberately exposed. 
Porezni se izdaci dijele na one koji umanjuju poreznu osnovicu i one koji umanjuju
They have the most varied forms, such as tax reliefs, tax reductions, tax deductions, exceptions or preferential tax rates. 
kšica), poreznih umanjenja, poreznih odbitaka, poreznih izuzeća ili posebnih stopa poreza.
They have both positive and negative effects. 
Porezni izdaci imaju svoje pozitivne, ali i negativne učinke.
For this reason it is necessary to have proper management and control of tax expenditure programmes. 
Upravo je stoga nužno pratiti kvalitetu upravljanja i kontrole programa poreznih izdataka.
All these factors lead to the conclusion that direct expenditures are a cheaper, more effective and more transparent instrument of financing government outlays. 
Svi ti čimbenici vode zaključku kako su izravni rashodi jeftiniji, učinkovitiji i transparentniji instrument financiranja državnih rashoda.
Allen, R. and Tommasi, D., 2004. 
Allen, R. i Tommasi, D., 2004.
Upravljanje javnim izdacima: priručnik za zem 
Upravljanje javnim izdacima: priručnik za zemlje u
Available from: [www.finance.gov.mk/mk/brosuri/javni_sredstva/managing_public_expenditures_1.pdf]. 
Dostupno na: [www.finance.gov.mk/mk/brosuri/javni_sredstva/managing_public_expenditures_1.pdf].
Arbutina, H. and Ott, K. (trans.), 1999. 
Arbutina, H. i Ott, K. (prev.), 1999.
Zagreb: Institut za javne financije. 
greb: Institut za javne financije.
Kesner-Škreb, M. (trans.), 2001. 
Kesner-Škreb, M. (prev.), 2001.
Musgrave, R. and Musgrave, P., 1993. 
Musgrave, R. i Musgrave, P., 1993.
Institut za javne financije. 
stitut za javne financije.
Tax ExpendituresShedding Light on Government Spending through the Tax System, Lessons from Devel 
Tax ExpendituresShedding Light on Government Spending through the Tax System, Lessons from Develo
oped and Transition Economies. 
ped and Transition Economies.
tures: A Comparative Study”. 
London: Harvard University Press.
THE TAX WEDGE IN SLOVENIA: INTERNATIONAL COMPARISON AND POLICY RECOMMENDATIONS 
POREZNI KLIN U SLOVENIJI: MEĐUNARODNA USPOREDBA I PREPORUKE ZA EKONOMSKU POLITIKU
Primož DOLENC MSc 
mr. sc. Primož DOLENC
Ministry of Finance, Ljubljana 
Ministarstvo financija, Ljubljana
When taxes on labor are introduced, a “tax wedge” appears between the labor costs 
Uvođenjem oporezivanja rada pojavljuje se tzv. porezni klin između troškova koje
paid by the employer (gross wage) and the net wage received by an employee. 
za rad snosi poslodavac i neto plaće koju dobiva posloprimac.
At a certain level of wage, a higher tax wedge increases unemployment and decreases employment, all other things being equal. 
Pri nekoj zadanoj razini plaće rast poreznog klina uzrokuje povećanje nezaposlenosti i smanjenje zaposlenosti.
We found that the OECD countries can be classified into two groups of countries if the tax wedge, the unemployment rate and the employment rate are taken into consideration. 
Otkrili smo da se zemlje OECD-a mogu svrstati u dvije skupine ako se uzimaju u obzir porezni klin, stopa nezaposlenosti i stopa zaposlenosti.
The first group is the high tax wedge, high unemployment rate and low employment rate group of countries, whereas the other group has the opposite characteristics. 
Prvu skupinu čine zemlje s visokim poreznim klinom, visokom stopom nezaposlenosti i niskom stopom zaposlenosti, a druga skupina ima suprotna obilježja.
European member states (old and new) have on average a higher tax burden on labor than the OECD average, consequently suffering from higher unemployment rates. 
Zemlje članice EU (stare i nove) imaju u prosjeku više porezno opterećenje rada nego zemlje OECD-a u cjelini, pa slijedom toga i više stope nezaposlenosti.
Slovenia has an unreasonably high tax wedge; in the EU only Belgium and Germany have a higher tax burden. 
U Sloveniji je porezni klin pretjerano visok i od svih zemalja EU viši je samo u Belgiji i Njemačkoj.
According to previous and our empirical findings we suggest that Slovenia could benefit from a reduction in the tax wedge. 
Sukladno prijašnjim i našim empirijskim spoznajama zaključujemo da bi Slovenija ostvarila korist od smanjenja poreznog klina.
Key words: economic policy, tax wedge, Slovenia, EU, OECD. 
Ključne riječi: ekonomska politika, porezni klin, Slovenija, Europska unija, OECD
the employer (gross wage) and the net wage received by an employee appears. 
ška rada za poslodavca (bruto plaće) i neto plaće koju dobiva posloprimac.
According to OECD (2004) the tax wedge is the difference between what employers pay out in wages and social security charges and what employees take home after tax, also taking into account social security deductions and cash benefits. 
Prema OECD-u (2004) porezni klin je razlika između iznosa koji poslodavci isplaćuju kao plaće zajedno s doprinosima za socijalno osiguranje, i iznosa koji nakon poreza dobivaju posloprimci, uzimajući također u obzir izuzeća pri plaćanju doprinosa i primanja u gotovini.
At a certain level of wages, a higher tax wedge increases unemployment and decreas 
Pri nekoj zadanoj razini nadnice povećanje poreznog klina dovodi do povećanja neza
The actual effect of tax introduction depends on the elasticity of demand and supply curves and the flexibility of the labor market. 
Stvarni učinak uvođenja poreza ovisi o elastičnosti krivulja potražnje i ponude na tržištu rada, te o fleksibilnosti tog tržišta.
In a perfectly flexible labor market, the introduction of taxes would have only a “quantitative” effect on employment and there would again be no unemployed, because the quantity of active population would be set at equilibrium gross (and net) wage. 
Na savršeno fleksibilnom tržištu rada uvođenje oporezivanja rada imalo bi samo “kvantitativni” učinak na zaposlenost i nakon toga opet ne bi bilo nezaposlenih jer bi se razina aktivnog stanovništva ostvarila pri ravnotežnoj bruto (i neto) nadnici.
But in reality labor markets are not perfectly flexible because of labor unions, the mandatory minimum wage, perfectly elastic supply of work curve under a certain level of wage, etc. Thus Vodopivec (2005) points out that by creating a wedge between the costs of labor and the real consumption wage, labor taxes reduce the demand for labor and (if demand for labor is not perfectly inelastic) employment, increasing unemployment. 
Ali u stvarnosti tržišta rada nisu savršeno fleksibilna, i to zbog radničkih sindikata, zakonske minimalne nadnice, savršeno elastične krivulje ponude rada ispod određene razine nadnice itd. Stoga Vodopivec (2005) naglašava da stvaranjem klina između ukupnih troškova rada i neto plaće porezi i doprinosi smanjuju potražnju rada i zaposlenost (ako potražnja rada nije savršeno neelastična) te povećavaju nezaposlenost.
OECD reports that tax wedges on labor have been falling in many OECD countries in 
Izvještaji OECD-a govore da su se porezni klinovi na rad u mnogim zemljama OECD-a
This is helping to reduce a major obstacle to job creation and people's willingness to work (OECD, 2004). 
Time se uklanja najveća prepreka stvaranju novih radnih mjesta i poželjnosti rada (OECD, 2004).
However, tax wedges are still significantly higher in most European countries than in the USA, Canada, Australia or Asian countries. 
Ipak, porezni je klin u europskim zemljama još uvijek znatno viši nego u SAD-u, Kanadi, Australiji i azijskim zemljama.
According to the IMF (2003) high unemployment rates in some European countries are attributable to labormarket protection, such as generous unemployment benefits, powerful labor unions and employment protection legislation. 
Prema MMF-u (IMF, 2003), visoke stope nezaposlenosti u nekim europskim zemljama mogu se pripisati zaštitnim mjerama na tržištu rada kao što su izdašne naknade za vrijeme nezaposlenosti, moćni radnički sindikati i kruto radno zakonodavstvo.
On the other hand, Baker and Schmitt (2003) argue that the IMF analysis is not robust enough, claiming that the same result is not provided if the time period, the sample of countries or econometric specification is changed in reasonable way. 
Istodobno, Baker i Schmitt (2003) smatraju kako MMF-ova analiza nije dovoljno pouzdana jer ne daje jednake rezultate kada se na prikladan način ponavlja za različita vremenska razdoblja, uzorke zemalja ili ekonometrijske specifikacije.
The rest of the paper is organized as follows. 
Članak se sastoji iz šest dijelova.
The third part of the paper - after a de 
Nakon uvoda slijedi opis izvora podataka, a zatim
The fifth section discusses what kind of tax system is implemented in Slovenia and what the effects of such a system on the unemployment and employment rates are. 
U petom se dijelu raspravlja o politici poreznog sustava u Sloveniji i o njegovim učincima na stopu nezaposlenosti i zaposlenosti.
We sum up with concluding remarks and some policy recommendations. 
Rad završava zaključkom i nekim preporukama za ekonomsku politiku.
All data are for the year 2002. 
Svi se podaci odnose na 2002. godinu.