natgillin/translations-raw huggingface dataset:
For more see: http://www.fin. gc.ca/taxexp/2001/taxexp01_1e.html#_Toc519392242 i http://www.fin.gc.ca/taxexp/1999/taxexp 99_1e. html#Expenditure. 
Više na: http://www.fin.gc.ca/taxexp /2001/taxexp01_1e.html#_Toc519392242 i http://www.fin.gc.ca/taxexp/1999/taxexp 99_1e. html#Expenditure
of the normal tax rate), reliefs, deferrals (when the normal rate for payment of the tax is postponed without any attendant interest or fine). 
nja ima korist od smanjenja normalne porezne stope), olakšice, te odgode plaćanja poreza (kada se rok za plaćanje poreza odgađa bez kamate ili kazne).
But because this is such a wide range, it can be assumed that the list of tax expenditures will probably include some items that are not really expenditures. 
No zbog tako širokog obuhvata pretpostavlja se da će se na popisu poreznih izdataka naći i neke stavke koje to zapravo i nisu.
Hence for a high-quality and accurate analysis of tax expenditures it is necessary to give as much information as possible about deviations (concessions and changes) from the basic tax system (Government of Canada, 2004:60). 
Stoga je za kvalitetnu i točnu analizu poreznih izdataka nužno dati što je moguće više informacija o devijacijama (ustupcima i promjenama) od osnovnoga poreznog sustava (Government of Canada, 2004:60).
Investigations into tax expenditures 
Istraživanja poreznih izdataka i izvještavanje o njima
Tax expenditures reporting began in Germany and the United States in the late 1960s, 
Prva istraživanja poreznih izdataka krajem 1960-ih godina počeli su provoditi Njema
The manner, time and methodology of reporting about tax expenditures and their 
Načini, vrijeme i metodologija izvještavanja o poreznim izdacima i njihove veze
links with the budget process vary significantly across countries. 
i odnosi s proračunskim procesom uvelike se razlikuju među zemljama.
In seven of the 14 OECD countries that report on tax expenditure programs - Austria, Belgium France, Germany, Portugal, Spain and the United States - the authorities are legally obliged to produce tax expenditures reports. 
Primjerice, u sedam od 14 zemalja OECD-a koje objavljuju izvješća o programima poreznih izdataka (Austrija, Belgija, Francuska, Njemačka, Portugal, Španjolska i SAD) tijela izvršne vlasti, najčešće ministarstva financija, imaju zakonsku obvezu izvještavanja o poreznim izdacima.
In Australia, Belgium, Finland, France, Portugal, and Spain, the tax expenditure report is linked explicitly to the budget process. 
U zemljama poput Australije, Belgije, Finske, Francuske, Portugala i Španjolske izvješća o poreznim izdacima sastavni su dio godišnjeg proračunskog procesa.
Austria and Germany produce subsidy reports that use a broad concept of subsidy, including all forms of support through both direct spending and tax expenditures. 
Austrija i Njemačka objavljuju detaljna izvješća o državnim subvencijama, koristeći se širim konceptom subvencija koji obuhvaća sve oblike državne pomoći bilo putem izravne državne potrošnje za te namjene, bilo putem poreznih izdataka.
In the other countries, tax expenditure reports mainly have been produced as separate documents. 
U drugim zemljama izvješća o poreznim izdacima uglavnom nisu dio proračunskog procesa te se objavljuju kao pojedinačni neovisni dokumenti.
In the United States, a tax expenditure report is produced as part of the government's budget but is not integrated into the budget process (Polackova, Valenduc and Swift, 2004:212). 
Iako se u SAD-u izvješće o poreznim izdacima objavljuje u sklopu državnog proračuna, izvješće nije integrirano u proračunski proces (Polackova, Valenduc i Swift, 2004:212).
Once a year, the federal government publishes a report about tax expenditures within the budgetary process in Congress. 
Vlada SAD-a jedanput u godini objavljuje izvješće o poreznim izdacima u sklopu proračunskog procesa u Kongresu.
For example, the department of energy reports on tax expenditures that have an impact on the power industry, giving information about the main beneficiaries (producers of natural gas and ethanol) and assessments of total costs of these expenditures. 
Na primjer vladin Odjel za energiju izvještava o poreznim izdacima koji utječu na energetsku industriju, dajući informacije o glavnim korisnicima (proizvođačima prirodnog plina i etanola) te procjenama ukupnih troškova tih izdataka.
Some of the individual states in the Union, such as California, Massachusetts and New York, require that tax expenditures and reports concerning the total amounts of these expenditures be incorporated into the finance bill, in such a way that all tax expenditures are classified according to kind of tax to which the given tax expenditure refers. 
Čak i neke od država SAD-a, poput Kalifornije, Massachusettsa ili New Yorka, zahtijevaju da se u prijedlogu proračuna nalaze porezni izdaci i izvješća o njihovim ukupnim iznosima, i to tako da su svi porezni izdaci poredani prema vrsti poreza na koje se pojedini porezni izdatak odnosi.
For illustration we quote the approach to tax expenditures in France. 
Za ilustraciju donosimo pristup poreznim izdacima u Francuskoj.
Most developed countries have brought in an empirical reporting system about tax 
Većina razvijenih zemalja uvela je empirijski sustav izvještavanja o poreznim izda
expenditures and about the amount and kind of total tax expenditures. 
cima te o visini i vrstama ukupnih poreznih izdataka.
This is a complex business, made additionally difficult because there are no detailed analyses, databases and comprehensive reports about tax expenditure agendas. 
To je složen posao koji je dodatno otežan ako ne postoje detaljne analize, baze podataka i iscrpna izvješća o programima poreznih izdataka.
Even when such reports do exist, they are frequently inappropriate and insufficiently detailed, which is common in countries in development and transition countries. 
Čak i kada takva izvješća postoje, često nisu odgovarajuća niti su dovoljno detaljna, što je često u zemljama u razvoju i tranzicijskim zemljama.
In each case, the immediate beneficiary is identified; no attempt is made to take account of the shifting of the tax burden. 
U svakom slučaju, utvrđuje se izravni korisnik poreznog izdatka i ne pokušava se utvrditi način prebacivanja poreznog opterećenja.
A formal definition of tax expenditure is used: “The designation ‘tax expenditure' may be applied to any legislation or regulation the introduction of which entails a loss of revenue for the State, and hence an easing of the burden on the taxpayer by comparison with the charge that would have resulted from the application of the “norm”, i.e. the general principles of French tax law”. 
Koristi se službena definicija poreznog izdatka: “Poreznim se izdatkom može smatrati svaki propis ili regulativa koji predviđaju gubitak državnih prihoda te s tim povezano smanjenje poreznog opterećenja obveznika u usporedbi s opterećenjem koje bi imao u slučaju primjene uobičajenih poreznih pravila, tj. osnovnih načela francuskog poreznog zakona.”
The main tax expenditures in France include: 
Temeljni porezni izdaci u Francuskoj obuhvaćaju:
• exemptions of personal income tax for veteran's pensions, interest and bonuses on home ownership savings schemes, certain social security benefits and so on, 
• izuzetke od poreza na dohodak umirovljenika veterana, kamate na određene oblike štednje, određene socijalne doprinose itd.,
• allowances for the elderly and the disabled, 
• olakšice za nemoćne i invalide,
• additional standard deductions for certain business expenses, 
• dodatne standardne odbitke za određene poslovne troškove,
• deduction of expenses for certain major housing repairs and improvements, 
• smanjenje troškova za određene veće kućne popravke,
• allowances for certain dividends and interest income, 
• popuste za određene dividende i prihod od kamata,
• various exemptions and special allowances for corporation tax, 
• razne izuzetke i specijalne olakšice za poreze za trgovačka društva,
• arrangements of overseas departments and special arrangements for VAT, 
• specijalne aranžmane za porez na dodanu vrijednost, te
tax norms and tax bases, a description of taxable units, the distribution of tax rates and the tax period, and the estimate of the amounts of tax expenditures over the previous seven years. 
reznih pravila i poreznih osnovica, opis oporezivih jedinica, raspored poreznih stopa i poreznog razdoblja te procjenu iznosa poreznih izdataka za posljednjih sedam godina.
Apart from this, such reports should also contain the purpose and statutory basis for the existence of tax expenditures. 
Osim tih, takva izvješća trebala bi sadržavati svrhu i zakonodavnu osnovu postojanja poreznih izdataka.
Problems in the analysis of tax expenditures 
Problemi u analizi poreznih izdataka.
3 The aim is to give the reader sufficient information and calculation of individual expenditures, without entering into controversy or discussion of the definition and scope of tax expenditures. 
3 Čitatelju se nastoji dati što veći broj informacija i izračuna pojedinih izdataka, bez kontroverzi i rasprava o definiciji i obuhvatu poreznih izdataka.
Each deviation from the closely defined tax structure is analysed in the report. 
Svako odstupanje od usko definirane porezne strukture analizirano je u izvješću.
This enables the individual reader to decide on whether a given tax procedure is a tax expenditure or not. 
Pritom se samom čitatelju omogućuje do odluči je li određeni porezni ustupak porezni izdatak ili nije.
The report has two parts. 
Izvješća imaju dva dijela.
In the first, all the items that might be considered tax expenditures within a very broad (sometimes unrealistically so) definition are given. 
U prvom su nabrojene sve stavke koje se mogu smatrati poreznim izdacima u sklopu široke (i katkad nerealne) definicije.
The second part contains all the other deviations in the tax system, which are called memorandum items. 
Drugi pak sadržava sva ostala odstupanja u poreznom sustavu koja se nazivaju memorandumskim stavkama.
Canada has, thus, adopted a very wide approach and manner of reporting about tax expenditures, and has at the same time included tax expenditures in the process of auditing and control of the budget. 
Kanada je, dakle, preuzela što širi mogući pristup i način izvještavanja o poreznim izdacima te je ujedno porezne izdatke uključila u proces revizije i kontrole proračuna.
In the UK tax concessions are analysed in terms of three categories: 1) structural re 
U Velikoj Britaniji porezni se ustupci analiziraju u sklopu tri kategorije: 1. struk
liefs, 2) tax expenditures that contain tax procedures that are considered an alternative to direct spending and 3) tax reliefs that contain elements of the first two categories - both structural reliefs and tax expenditures, as well as those that cannot be unreservedly placed in either one of the two groups. 
turnih olakšica, 2. poreznih izdataka koji sadržavaju porezne ustupke što se smatraju alternativom izravnoj potrošnji, te 3. poreznih olakšica koje sadržavaju elemente prvih dviju kategorija - i strukturnih olakšica i poreznih izdataka, kao i onih koje se ne mogu eksplicitno svrstati ni u jednu od te dvije skupine.
Reports are written concerning all tax procedures, and the reader is given a direction for and manner of classifying each procedure in an appropriate manner. 
Rade se izvješća o svim poreznim ustupcima, a čitatelju je dan smjer i način kako bi svaki ustupak klasificirao na odgovarajući način.
Other problems too weigh upon the analysis of tax expenditures, such as the absence 
Analizu poreznih izdataka opterećuju i drugi problemi, poput nedostatka opsežnih
of large-scale analyses and reports about tax expenditures, which is actually in contravention of the IMF Fiscal Transparency Code (Kesner-Škreb, 2001) and one of the basic objectives that every executive government must aim at, that is, the detailed and comprehensive planning and analysis of the expenditure side of public finance. 
analiza i izvješća o poreznim izdacima, što je upravo u suprotnosti s Kodeksom o fiskalnoj transparentnosti MMF-a (Kesner-Škreb, 2001) i jednim od osnovnih ciljeva kojima mora težiti svaka izvršna vlast, a to su iscrpno i detaljno planiranje i analiza rashodne strane državnih financija.
In such situations it is difficult, even impossible, to evaluate the costs, effectiveness and impact of given tax expenditures. 
U takvim situacijama teško je, čak i nemoguće, procijeniti troškove, učinkovitost i utjecaj pojedinih poreznih izdataka.
Still more difficult is to evaluate the cost, efficiency, and equity impact of tax expenditures and the extent to which resources could be rationalized or better allocated to strengthen government finances and to support progress toward broader economic and social objectives (Polackova, Valenduc and Swift, 2004:XI). 
Još je teže procijeniti koliko bi se porezni izdaci mogli racionalizirati i učinkovitije raspodijeliti nego dosad, a sve kako bi se pojačao cjelokupni sustav javnih financija i lakše ostvario što veći broj ekonomskih i društvenih ciljeva (Polackova, Valenduc i Swift, 2004:XI).
We can conclude that serious research into tax expenditure in the developed coun 
Zaključimo, ozbiljnija istraživanja poreznih izdataka u razvijenim zemljama počinju
tries started in the 1970s. 
od 1970-ih godina.
Tax expenditures are divided into those that reduce the tax base, and those that reduce the tax due. 
Porezni se izdaci dijele na one koji umanjuju poreznu osnovicu i one koji umanjuju obvezu plaćanja poreza.
For personal income tax, for example, taxable income is reduced by allowances or deductibles, while tax credits are reductions of tax due. 
Za porez na dohodak, npr. za odbitke od oporezivog dohotka, umanjuje se oporezivi dohodak, dok su odbici od poreza umanjenja dospjelog poreza.
Sometimes it is extremely hard to decide to which group or subgroup a given kind of tax expenditure belongs. 
Pokatkad je vrlo teško odrediti kojoj skupini odnosno podskupini pripada određena vrsta poreznih izdataka.
And sometimes almost the same tax expenditure can be put into different groups. 
Jednako tako, katkad se gotovo isti izdaci mogu svrstati u različite vrste poreznih izdataka.
But irrespective of this and of the diversity of tax systems, tax expenditures mostly take forms such as tax reliefs, tax credits, deductions from tax, tax exceptions or preferential tax rates. 
No bez obzira na takvu situaciju i različitost poreznih sustava, porezni izdaci najčešće poprimaju različite oblike poput poreznih povlastica (olakšica), poreznih umanjenja, poreznih odbitaka, poreznih izuzeća ili posebnih stopa poreza.
Now, taking personal income tax and corporate income tax as examples, we shall briefly describe the benchmarks and the reductions of the tax base, and reductions of tax due. 
Sada na primjeru poreza na dohodak i dobit ukratko objasnimo osnovne postavke i odbitaka od porezne osnovice i odbitaka od porezne obveze.
A Reductions of the tax base or taxable personal or corporate income 
A. Odbici od porezne osnovice odnosno oporezivog dohotka ili dobiti
Categories of tax deductibles (allowances) vary from country to country. 
Kategorije poreznih odbitaka razlikuju se od zemlje do zemlje.
The value is, then, proportional to the marginal tax rate of the taxpayer. 
odbici od dohotka/dobiti koji su podvrgnuti uobičajenom porezu na dohodak/dobit.
• Tax preferences, reliefs or deferrals are special deductions from personal or corporate income that are subject to the usual tax on these forms of income. 
U tu skupinu pripadaju npr. viši amortizacijski odbitak (depletion allowance) odnosno olakšica na temelju iscrpljenja, ubrzana amortizacija (accelerated depreciation), viši nematerijalni troškovi bušenja (intangible drilling costs) i dobrotvorni prilozi.
This group includes higher depletion allowances, accelerated depreciation, intangible drilling costs and charitable donations. 
• Porezni odbici ili porezna umanjenja (tax deductions, tax allowances) iznosi su odbi
• Tax deductions or tax allowances are amounts deducted from income subjected to taxation so as to determine the taxable income in systems for the taxation of personal income tax. 
jeni od dohotka podvrgnutog oporezivanju (umanjenja dohotka) kako bi se utvrdio oporezivi dohodak u sustavima oporezivanja dohotka fizičkih osoba.
Best known are training costs, contributions to pensions funds, charitable donations, life insurance premiums, mortgage interest, medical and dental expenditures, tax paid to other levels of government and losses from accident or theft. 
Najpoznatiji su troškovi obrazovanja, doprinosi mirovinskim fondovima, dobrotvorni prilozi, premije životnog osiguranja, kamate na stambene kredite, izdaci za zdravstvene i stomatološke troškove, porezi plaćeni drugim razinama vlasti i gubici radi nesretnog slučaja ili krađe.
• Tax laws may also stipulate the standard tax relief. 
Porezni zakoni poznaju i tzv. standardnu poreznu olakšicu (standard tax relief).
In some systems tax relief can be deducted from tax due. 
U nekim sustavima standardna se porezna olakšica odbija od poreza.
termined, as gross income reduced by deductions and exceptions, to this amount the marginal tax rates are applied in order to obtain the amount of the tax liability. 
Većina sustava poreza na dohodak dopušta odbitak osobnih izuzeća smatrajući da se tako osigurava izuzeće minimalnog dohotka koji služi za preživljavanje obitelji od poreza.
Like the allowances (with which they are often intermingled to such an extent that it is difficult to distinguish them, the two even being considered synonymous), exceptions also reduce the tax burden by the product of the marginal tax rate and the amount of the exception. 
Kao i odbici (s kojima se često miješaju i isprepliću pa je njihovo razlikovanje često otežano ili su pak te dvije stavke često sinonimi), i izuzeća smanjuju porezni teret za umnožak granične porezne stope i visine izuzeća.
Thus, their value is also proportional to the marginal tax rate of the given taxpayer. 
Tako je njihova vrijednost također proporcionalna graničnoj poreznoj stopi poreznog obveznika.
• A tax relief that takes into account special personal circumstances of the taxpayer, such as the additional responsibilities of taxpayers who have dependent children and other dependent kin (personal tax reliefs), is usually claimed by the deduction of a standard amount from personal income in the calculation of the amount to be taxed. 
Porezna olakšica koja uzima u obzir osobne okolnosti poput dodatnih odgovornosti poreznih obveznika koji su u braku, obveznika s djecom ili obveznika s drugim zavisnim srodnicima (osobne porezne olakšice), obično se ostvaruje odbitkom standardiziranog iznosa od dohotka pri izračunu iznosa koji će biti oporezovan.
• Special (most commonly reduced) rates of the tax set for given taxable values such 
• Posebne (najčešće snižene) stope poreza propisanog za određene oporezive vrije
as the reduced rate of the standard tax rate for capital gains in comparison with the taxation of regular personal income, and by tax holidays. 
dnosti kao što su snižena stopa poreza propisanoga za kapitalne dobitke u usporedbi s oporezivanjem redovitog dohotka i porezni praznik (tax holiday).
Tax codes often contain certain exceptions for persons, items or transactions that would otherwise be taxable. 
Porezni propisi često sadržavaju određena izuzeća za osobe, stavke ili transakcije koje bi inače bile oporezovane.
Exceptions are most often granted for some social or economic purposes, but not always. 
Izuzeća se najčešće daju zbog socijalnih i gospodarskih razloga, no ne uvijek.
A natural person can, for example, be exempted from the payment of personal income tax (in the sense of a relief) because of low income or a basic exemption can be granted from a certain fixed amount in the calculation of the personal income tax liability in such a way that a taxpayer that does not cross a tax threshold (level of personal/corporate income that is the trigger for the application of the tax) is exempted from the payment of the personal/corporate income tax (for more see Arbutina and Ott, 1999:132,343). 
Fizička osoba može, primjerice, biti izuzeta od poreza na dohodak (u smislu olakšice) zbog niskog dohotka ili se može dopustiti osnovno izuzeće određenoga nepromjenjivog iznosa pri izračunu obveze poreza na dohodak tako da porezni obveznik koji ne prelazi porezni prag (razina dohotka/dobiti koja je povod za primjenu poreza) bude oslobođen plaćanja poreza na dohodak/dobit (više u Arbutina i Ott, 1999:132, 343).
• Exceptions (exclusions) from personal or corporate income tax. 
• Izuzeća (isključenja) iz dohotka/dobiti (tax exclusions).
Exceptions are in 
Izuzeća su dohodak koji je
come that is excluded from the calculation of gross income or that is not included in it (reduction of the tax base is in a way similar to that of tax deductions); unlike deductions or amounts that have to be displayed within the gross income allowance but can be deducted when the calculation of taxable income is made. 
izuzet iz izračuna bruto-dohotka odnosno koji nije uključen u njega (umanjenje porezne osnovnice, slično poreznim umanjenjima/odbicima), za razliku od odbitaka odnosno iznosa koji moraju biti prikazani unutar bruto-dohotka, ali se mogu odbiti pri izračunu oporezivog dohotka.
B Reductions of tax due - tax credits. 
B. Odbici od porezne obveze
After the personal income tax due is assessed (the product of marginal tax rate and taxable income), the resulting amount can be further reduced by a certain fixed amount that is called a reduction of the tax due or tax credit. 
Nakon što se odredi obveza poreza na dohodak (granična porezna stopa pomnožena oporezivim dohotkom), porezna se obveza dodatno može umanjiti za određeni fiksni iznos koji se naziva odbitkom od porezne obveze (tax credit).
It usually relates to reliefs granted to households with very low income or many children. 
On se obično odnosi na davanje olakšice kućanstvima s niskim dohotkom ili s većim brojem djece.
The reduction of tax due is an alternative method of giving tax relief pursuant to the personal circumstances of the taxpayer. 
Odbitak od poreza alternativna je metoda davanja porezne olakšice (tax relief) po osnovi osobnih prilika poreznog obveznika.
• In some tax codes personal exceptions are replaced by reductions of the tax due. 
• U nekim su poreznim zakonodavstvima osobna izuzeća zamijenjena odbicima od porezne obveze.
This has been the practice in Hungary since 1995, for instance. 
Primjerice, takva je praksa bila u Mađarskoj od 1995. godine.
Income excepted from the tax based. 
Dohodak izuzet iz porezne osnovnice.
Exceptions can be looked at as a method of providing tax reliefs to families with low incomes. 
Što je izuzeće veće, to veći mora biti bruto-dohodak prije nego što nastane porezna obveza.
The taxpayer can choose a deduction that minimises the tax due. 
Porezni obveznik može izabrati odbitak koji minimizira njegovu poreznu obvezu.
Itemised deductions are deductions for specific expenditures stated in the law. 
Odbici po stavkama oduzimanja su za specifične izdatke navedene u zakonu.
The taxpayer in the return has to state each individual item separately and be capable of showing (at least in principle) that the expenses have really been incurred. 
Porezni obveznik u prijavi mora navesti svaku stavku posebno i biti sposoban dokazati (barem načelno) da su izdaci učinjeni.
Deductions from tax base according to tax credits is a reduction of the tax due (not of 
Odbitak od porezne osnovice prema odbicima od poreza jest smanjenje porezne ob
taxable income) and hence its value is independent of the marginal tax rate of the taxpayer (the higher the marginal rate, the greater the value of the deduction in dollars). 
veze (a ne oporezivog dohotka) i stoga je njegova vrijednost neovisna o graničnoj poreznoj stopi poreznog obveznika (što je granična stopa viša, veća je vrijednost odbitka danoga dolarskog iznosa).
The standard deduction is a fixed amount that is available to all taxpayers and it is inflation-linked. 
Standardni odbitak je fiksni iznos koji je na raspolaganju svim poreznim obveznicima i on se svake godine prilagođava inflaciji.
The list of tax expenditures in the USA has more than 100 items. 
Lista poreznih rashoda sadrži u SAD-u više od 100 stavaka.