natgillin/translations-raw huggingface dataset:
Which being translated means that some groups of the population will have to pay 
Ako ne mo ete ili se ne usudite sakriti svoj dohodak od poreznih vlasti, porez morate platiti.
And it would be the removal of this brake that would most encourage people to work, save and invest more. 
»Socijalno osjetljivi« politièari koji donose takve promjene uvijek su popularni u oèima veæine graðana.
• Abolition of tax breaks. 
Koje promjene donosi novi zakon?
Above all, these are arbitrary and have a discriminatory effect: two people with the same pre-tax income pay different amount of taxes, because one of them has used some relief and the other has not. 
Detaljno o promjenama koje donosi novi Zakon o porezu na dohodak mo ete doznati iz samog Zakona te iz svakog boljeg èasopisa koji se bavi porezima, financijama i raèunovodstvom.
And only because she has determined to spend his income in some other way, which the law does not favour. 
Ovdje æu spomenuti samo neke koje se èine najzanimljivijima za analizu:
Welfare aims have to be settled via the expenditure side of the budget. 
Svjetski je trend smanjivanje najviših stopa u sustavima poreza na dohodak.
• Different sources of income should have equal treatment in taxation. 
Ta se pojava zove horizontalna nepravednost.
• Reformulation of the importance of contributions for obligatory insurance. 
Socijalne ciljeve treba rješavati putem rashodne strane proraèuna.
Because of this, and since outlays are obligatory, state-run health insurance is actually a tax and is in essence not any different from the standard income tax. 
Ekonomsko-politièki ciljevi poput poveæanja štednje najbolje bi se ostvarili smanjenjem opæe razine dr avne potrošnje, a ne poreznim olakšicama ili npr. subvencioniranom stambenom štednjom.
The New Income Tax Law: Its Impact on the Distribution of the Tax Burden 
• Razlièiti izvori dohotka trebali bi pri oporezivanju imati jednak tretman.
• the tax rates remained the same, but the tax brackets were altered; 
• Preformulirati znaèenje doprinosa za obvezna osiguranja.
• from capital income, receipts from dividends were excluded; 
Sustavi mirovinskog i zdravstvenog osiguranja nisu osiguranja u pravom smislu rijeèi.
even less tax, and some even more. 
S obzirom na to, a i na to da
Here I shall mention just some of the changes that seem most interesting for analysis: 
Novi Zakon o porezu na dohodak: utjecaj na raspodjelu poreznog tereta
Comparative analysis of the distribution of the tax burden 
Usporedna analiza raspodjele poreznog tereta
Do the changes tend to benefit only those taxpayers with lower incomes, or the whole of the population? 
Idu li promjene u prilog samo poreznim obveznicima s ni im dohocima ili cijelom stanovništvu?
But even before the simulation, we are still in the position to answer the following question: who will have the greatest pecuniary benefit from the increase in the personal allowance and other tax reliefs? 
No i prije simulacije mo emo odgovoriti na pitanje: Tko æe imati veæu novèanu korist od poveæanja osobnog odbitka i ostalih poreznih olakšica?
This claim certainly requires explanation. 
Ta tvrdnja svakako zahtijeva obrazlo enje:
Personal allowances and other reliefs cannot exceed the amount of income. 
Osobni odbitak i ostale olakšice ne mogu prijeæi iznos dohotka.
Let us look first of all at the procedure in which the tax base is derived from income obtained. 
Pogledajmo najprije postupak kojim se od ostvarenog dohotka dolazi do porezne osnovice.
For example, a taxpayer with an annual income of 17,000 kuna can claim the allowance of at most 17,000, which means that he cannot make use of the full personal allowance, which came in 2003 to 18,000 kuna. 
Primjerice, porezni obveznik s godišnjim dohotkom od 17.000 kuna mo e ostvariti najviše 17.000 kuna odbitka, a to znaèi da ne mo e iskoristiti ni osnovni osobni odbitak koji je u 2003. godini iznosio 18.000 kuna.
Furthermore, the said taxpayer does not have any benefit at all from the introduction or enlargement of any other reliefs (for medical costs for example). 
Nadalje, spomenuti obveznik nema nikakve koristi od uvoðenja ili poveæanja nekih drugih olakšica (npr. za zdravstvene troškove).
Only if he increases his income will he be able to make use of the additional reliefs. 
Samo ako poveæa svoj dohodak, mogao bi iskoristiti dodatne olakšice.
In 2003 about 900,000 of the total one million retired persons had an annual income of less than 30,600 kuna (2,550 kuna p.m.), which was what the personal allowance for pensioners came to. 
U 2003. godini oko 900.000 od ukupno milijun umirovljenika imalo je godišnji dohodak manji od 30.600 kuna (2.550 kuna mjeseèno), koliko je iznosio osobni odbitak za umirovljenike.
About 500,000 of the total 1.6 million taxpayers who are not retirees had incomes of lower than 18,000 kuna, which means that they did not use up even the basic personal allowance. 
Oko 500.000, od ukupno 1,6 milijuna poreznih obveznika koji nisu umirovljenici ostvarilo je dohodak manji od 18.000 kuna, što znaèi da nisu u potpunosti iskoristili ni osnovni osobni odbitak.
Thus about 1.4 million taxpayers, of the total 2.6 million there were in 2003, did not use even the basic tax relief - the basic personal allowance. 
Dakle, oko 1,4 milijuna poreznih obveznika od ukupno 2,6 milijuna u 2003. godini nije iskoristilo ni osnovnu poreznu olakšicu - osnovni osobni odbitak.
I would not like in the slightest to dispute the usefulness, necessity and justification of these activities, but in the context of this analysis, an individual with 18,000 kuna p.a. income simply cannot set aside another 12,000 a year for additional retirement insurance, for instance. 
Ne elim nipošto osporiti korisnost, nu nost i opravdanost spomenutih aktivnosti, ali u kontekstu ove analize pojedinac s 18.000 kuna u godišnjeg dohotka jednostavno ne mo e izdvojiti još 12.000 kuna u godini npr. za dodatno mirovinsko osiguranje.
Thus relative prices are distorted and resources are allocated inefficiently. 
porezne olakšice poveæavaju administrativne troškove prikupljanja poreza, umanjuju eljene uèinke
For each taxpayer from this sample we have the information concerning their income from various sources and of the personal allowance claimed and other reliefs. 
Za porezne obveznike koji obavljaju samostalnu djelatnost (obrtnici, slobodna zanimanja, poljoprivrednici) izdaci su novèani odljevi radi nabave roba i usluga potrebnih za proizvodnju.
As income increase, the average tax rate also rises. 
Kako se dohodak poveæava, raste prosjeèna porezna stopa.
This is a proof of the progressivity of the income tax: the tax relatively burdens people with higher incomes more. 
To je dokaz progresivnosti poreza na dohodak: porez relativno više optereæuje osobe s višim dohotkom.
The new sub-brackets are called 10-1, 10-2 and so on, and contain 1% groups of taxpayers. 
Novonastali podrazredi oznaèeni su brojevima 10-1, 10-2, itd. i obuhvaæaju 1-postotne skupine poreznih obveznika.
It is particularly interesting that the highest class (10-10), which consists of the 1% of all taxpayers that have the highest incomes (with over 14,000 kuna month income), pay 2.1 billion kuna, or 28% of all income tax and surtax. 
Osobito je zanimljivo uoèiti da najviši razred (10-10), koji èini 1% svih poreznih obveznika s najvišim dohocima (s više od 14.000 kuna mjeseènog dohotka), plaæa 2,1 mlrd. kuna, odnosno 28% ukupnog poreza i prireza.
Distribution of pre-tax income and tax burden in 2003 
Raspodjela dohotka prije oporezivanja i poreznog tereta u 2003. godini
Total annual income 
Ukupni godišnji dohodak
Total annual tax and surtax 
Ukupni godišnji porez i priez
Average tax rate 
Prosjeèna porezna stopa
3,200 to 4,200 11,381.5 4,200 to 5,600 15,012.7 more than 5,600 29,340.7 
3.200 do 4.200 11.381,5 4.200 do 5.600 15.012,7 više od 5.600 29.340,7
*Author's calculations ASNC - areas of special national concern 
Novi Zakon o porezu na dohodak: utjecaj na raspodjelu poreznog tereta
I decided in the simulation to include four elements to which the changes in the law referred: 
Koeficijenti i iznosi osobnog odbitka prema starom i novom zakonu*
Size of bracket (%) 
Iznos osobnog odbitka
It is interesting to observe the distribution of this income. 
• Promjene poreznih razreda (vidjeti u prethodnom tekstu).
The reason is simple - the effect of this change on the total distribution of the tax burden would be negligible. 
Posljedica ukidanja poreza na tu vrstu dohotka proporcionalno je smanjenje poreznog tereta za tu skupinu poreznih obveznika.
The income tax burden in Croatia is not evenly spread. 
reznog tereta, a to je trebalo znaèiti postizanje još veæe progresivnosti.
The average tax rate rises with income, which means that the tax is progressive. 
Od poveæanja osobnog odbitka veæu æe uštedu (u obliku manje plaæenog poreza) ostvariti obveznici s višim dohocima.
Changes in the Income Tax Law that have been enforced since the beginning of 
Nameæe se još jedan zakljuèak: poveæanje osobnog odbitka ne moe biti mjera poveæanja standarda
Income brackets (in kuna) 
Dohodovni razredi (u kunama)
Annual tax and surtax per taxpayer (old law) 
Godišnji porez i prirez po obvezniku (stari zakon)
Annual tax and surtax per taxpayer (new law) 
Godišnji porez i prirez po obvezniku (novi zakon)
Results of the simulation: changes in the tax burden as a result of the new law 
Rezultati simulacije: promjene u poreznom teretu zbog novog zakona
a As percentage of the total population of taxpayers b Formed according to mean monthly income 
aKao udio u ukupnoj populaciji poreznih obveznika, boblikovani prema prosjeènome mjeseènom dohotku.
They will make further savings as a result of the abolition of the taxation of income from dividends and profit shares. 
Rezultat poveæanja osobnog odbitka jest smanjenje obveze za sve ostale porezne obveznike.
Average tax rate (old law) 
Prosjeèna porezna stopa (stari zakon)
Average tax rate (old law) 
Prosjeèna porezna stopa (novi zakon)
Percentage in total tax (old law) 
Udio u ukupnom porezu (%) (stari zakon)
Percentage in total tax (new law) 
Udio u ukupnom porezu (%) (novi zakon)
Results of the simulation: average tax rate and distribution of the tax burden 
Rezultati simulacije: prosjeèna porezna stopa i raspodjela poreznog tereta
Marijana Bađun, MSc* 
mr. sc. Marijana Bađun*
Pension beneficiaries who have been granted pensions under more favourable conditions 
Korisnici mirovina koji su pravo na mirovinu ostvarili pod povoljnijim uvjetima
* Institute of Public Finance, Zagreb. 
* Institut za javne financije, Zagreb.
Their number doubled over the last six years. 
Njihov se broj u posljednjih šest godina udvostručio.
The privileged status does not only relate to the pension amount, but generally it also includes shorter service periods compared with those of other pension beneficiaries. 
Između povlaštenih i “običnih” prosječnih mirovina postoji jaz kojemu najviše pridonose tzv. saborske mirovine, mirovine redovitih članova HAZU i braniteljske mirovine.
Early retirement leads to erosion of contribution revenues, but also to the outflow of the working-age population from the economically active population group. 
Povlaštenost se ne odnosi samo na visinu mirovina nego u pravilu i na kraći radni vijek od ostalih korisnika mirovina.
Differences between privileged and non-privileged pension beneficiaries cause inequality and ineq 
Ranim umirovljenjem smanjuju se prihodi od doprinosa, ali i gube radno sposobni ljudi iz radno aktivne skupine.
By contrast, the number of insured persons under the pay-as-you-go system dropped from about 2 million in 1990 to a record low of 1.4 million in 2000, but it rose again to 1.6 million in 2008 (See Graph 1). 
Na drugoj strani, broj osiguranika u sustavu generacijske solidarnosti pao je s oko 2 milijuna u 1990. godini do najnižih 1,4 milijuna u 2000. godini, nakon čega je uslijedio porast do 1,6 milijuna 2008. (v. grafikon 1).
These figures clearly point to a negative trend in the system dependency ratio. 
Ti brojevi jasno pokazuju negativan trend u omjeru između broja korisnika mirovina i osiguranika.
While in 1990, there were three insured persons per pensioner, today's ratio is as low as (statistically awkward) 1.38 insured persons per pensioner. 
Dok je 1990. godine jedan korisnik mirovine bio “pokriven” s tri osiguranika, danas nasuprot njemu stoji (statistički nespretnih) 1,38 osiguranika.
This, of course, has an adverse impact on the pension expenditure financing. 
To, naravno, nepovoljno utječe na financiranje rashoda za mirovine.
Pension beneficiaries who have been granted pensions under more favourable conditions 
Kretanje omjera broja korisnika mirovina i osiguranika određeno je brojnim čimbenicima.
Who are the “privileged pension” beneficiaries? 
Tko su korisnici povlaštenih mirovina?
According to the classification of the Croatian Pension Insurance Agency (CPIA), the “privileged pension” beneficiaries include the following: 
Prema klasifikaciji Hrvatskog zavoda za mirovinsko osiguranje, korisnike povlaštenih mirovina čine:
The National Liberation War (NLW) participants; 
sudionici narodnooslobodilačkog rata;
Employees performing certain activities within the In 
djelatnici na određenim poslovima u unutarnjim po
ternal Affairs and Justice; Members of the Croatian Home Guard Army, 1941 
slovima i pravosuđu; pripadnici Hrvatske domovinske vojske od 1941. do
Former political prisoners; 
redoviti članovi HAZU;
Members of the former Yugoslav National Army 
članovi Izvršnog vijeća Sabora, Saveznoga izvršnog
Members of the Parliamentary Executive Council, Fed 
zastupnici u Hrvatskom saboru, članovi Vlade, suci
eral Executive Council and administratively retired public servants (relates to the former SFRY); 
Ustavnog suda, glavni državni revizor; savezni kadar (bivši delegati u Saveznom vijeću i Vi
Federal cadres (former delegates to the Federal Coun 
radnici profesionalno izloženi azbestu;
Labin, and workers professionally exposed to asbestos; 
pripadnici Hrvatskog vijeća obrane (HVO-a).
Croatian homeland war veterans; 
Koliko je korisnika povlaštenih mirovina?
Now, what is the number of privileged pension beneficiaries? 
Udvostručio se i broj korisnika mirovina Hrvatskog vijeća obrane, i to u samo dvije godine.
There were no significant changes in the total number of privileged pensioners over years, because the growth in certain categories of beneficiaries was off 
Oni svi ostvaruju pravo na mirovinu prema propisima kojima je uređeno pravo na mirovinu zastupnika u Hrvatskom saboru.
According to the CPIA publications, average pension relates to the pension grant 
Time se razlika između prosječnih mirovina korisnika prema
A gap between the average amounts of these three types of pension can also be observed when broken down by year. 
Ti podaci ne obuhvaćaju korisnike braniteljskih mirovina, mirovina Hrvatske vojske i HVO-a.
The pension amounts also include a supplement to pension. 
U svote mirovina uključen je i dodatak na mirovinu.
Croatian Defence Council 
Hrvatsko vijeće obrane
Source: CBS, Monthly Statistical Reports. 
Izvor: DZS, Mjesečne statističke informacije
Among survivors' pensions, the most pronounced differences are perceived between the beneficiaries under the PIA and those belonging to the three separate categories. 
Prosječna saborska mirovina gotovo je pet puta veća od prosječne mirovine prema ZOMO-u (bez branitelja, vojske i HVO-a).
These percentages will require a more detailed examination in the future. 
Korisnici mirovina koji su pravo na mirovinu ostvarili pod povoljnijim uvjetima
Croatian Defence Council Members of the former YNA 
Nažalost, nisu dostupni podaci za ostale povlaštene kategorije.
The last category does not include old-age pensions, but only disability and survivors' pensions. 
Izvor: Hrvatski zavod za mirovinsko osiguranje, Godišnja izvješća (poglavlje V.
Moreover, there is a pronounced upward trend in the number of beneficiaries of homeland war veterans' pensions (their number doubled from June 2003 to June 2009, making them the largest category of privileged pension beneficiaries). 
Osim toga, očita je tendencija rasta broja korisnika braniteljskih mirovina; od lipnja 2003. do lipnja 2009. godine njihov se broj udvostručio, čime su postali najbrojnija kategorija povlaštenih korisnika mirovina.
In these six years, the increase in the beneficiaries of homeland war veterans' pensions accounted for one third of the increase in total pension beneficiaries. 
U tih je šest godina porast broja korisnika braniteljskih mirovina činio trećinu porasta ukupnog broja korisnika mirovina.
Such a growth trend raises the issue of limits on the growth of expenditures for homeland war veterans' pensions. 
Uz takav trend rasta postavlja se pitanje do kojih će razmjera rasti rashodi za braniteljske mirovine.
This is exactly why it is important to publish a Croatian homeland war veterans registry. 
Upravo je i zbog toga važno objaviti registar hrvatskih branitelja.
The main contributors to the gap between “privileged” and regular average pensions are the recipients of the so-called parliamentary pensions, pensions of full members of the HAZU and homeland war veterans' pensions. 
Između povlaštenih i “običnih” prosječnih mirovina postoji jaz kojemu najviše pridonose korisnici tzv. saborskih mirovina, mirovina redovitih članova HAZU i braniteljskih mirovina.
Therefore, policy makers in Croatia should review the pension amounts of privileged categories of beneficiaries and control the total number of new recipients of these pensions. 
Pripadnici bivše JNA: Zakon o ostvarivanju prava iz mirovinskog i invalidskog osiguranja pripadnika bivše JNA, Narodne novine br.
Legal basis for granting pensions under more favourable conditions: 
Redoviti članovi HAZU: Zakon o Hrvatskoj akademiji znanosti i umjetnosti, Narodne novine br.
Institute of Public Finance • HR-10000 Zagreb, Smi~iklasova 21, Croatia 
Institut za javne financije • 10000 Zagreb, Smi~iklasova 21, Hrvatska
Budget Deficit and Public Debt in Croatia 
Proračunski deficit i javni dug
One of the main tasks of fiscal policy representatives is to manage optimally revenue and expenditure in order to achieve the best possible financial results. 
Stavovi u člancima objavljenim u Newsletteru izražavaju mišljenja autora koja ne moraju neminovno odražavati i mišljenje Instituta kao institucije.
Croatia is faced with a deficit year after year, just like the majority of other countries. 
Jasno je da taj posao nije nimalo jednostavan jer ovisi o brojnim čimbenicima.
* Senior Analyst in Risk Policy and Methodology Division, Privredna bank Zagreb (PBZ). 
i nužna ponuda javnih dobara, dovode do neprestanog porasta izdvajanja iz državnog proračuna.
ted tax, social contributions, grants and other revenues cannot cover all public needs. 
nim sredstvima prikupljenim od poreza, naknada, doprinosa, pomoći i ostalih prihoda ne uspijevaju podmiriti sve javne potrebe.
According to the ESA 95 methodology (European Communities, 2002), a deficit represents net borrowing, i.e. a negative realization of the accounting item ‘net lending/borrowing' (item ESA B.9) in the observed year. 
Prema metodologiji ESA 95 (European Communities, 2002), deficit čini neto zaduživanje, tj. negativno ostvarenje računovodstvene stavke neto pozajmljivanje/zaduživanje (stavka ESA B.9) u pojedinoj godini.
It is actually the difference between total revenue (operating revenue and revenue from the sale of non-financial assets) and total expenditure (operating expenditure and expenditure for the acquisition of non-financial assets). 
To je zapravo razlika ukupnih prihoda (prihodi od poslovanja i prihodi od prodaje nefinancijske imovine) i ukupnih rashoda (rashodi od poslovanja i rashodi za nabavu nefinancijske imovine).
A most frequently used deficit indicator is the deficit as a share of gross domestic product (GDP). 
Najčešće se pokazateljem deficita smatra iznos deficita kao postotak bruto domaćeg proizvoda (BDP-a).
Figure 1 shows the realised general government budget deficit in nominal terms and as a percentage of GDP in the period from 2002 to 2009. 
Na grafikonu 1. prikazan je ostvareni deficit opće države u nominalnom iznosu i kao postotak BDP-a u razdoblju od 2002. do 2009. godine.
Apart from that, an increase in the budget deficit tends to lead to a further expansion of public debt, and therefore the Croatian Government must try to maintain the planned level of budget deficit in 2010 (Bronić, 2010). 
Osim toga, porast proračunskog deficita utječe i na daljnje povećanje javnog duga te se Vlada u 2010. svakako mora truditi očuvati planiranu razinu proračunskog deficita (Bronić, 2010).
Besides the deficit, the so called primary deficit is often monitored, i.e. a measure of the budget deficit that excludes from the deficit the whole amount of expenses for interest payments in the observed period. 
Osim samog deficita, često se promatra i tzv. primarni deficit, odnosno mjera manjka koja iz veličine deficita isključuje cijeli iznos kamata pristiglih u tom razdoblju.
The primary deficit is an especially important measure in highly indebted countries because it indicates the result of the current Government activity, which is a contribution to the public debt increase or decrease. 
Primarni deficit pogotovo je važna mjera u visokozaduženim zemljama jer pokazuje rezultat trenutačne državne aktivnosti, odnosno njezin doprinos povećanju ili smanjenju javnog duga.
Figure 2 shows the realised primary budget deficit of the gene 
Na grafikonu 2. prikazan je ostvareni primarni saldo opće države u nominal
HRK (left scale) and as a % of GDP (right scale) 
HRK (lijeva skala) i u postotku BDP-a (desna skala)
budget balance (bil. 
proračunski saldo (mlrd.
budget balance (% GDP) 
proraručnski saldo (postotak BDP-a)
primary budget balance (bil. 
primarni saldo (mlrd.
primary budget balance (% GDP) 
primarni saldo (postotak BDP-a)
Source: Ministry of Finance (2009; 2010); CBS (2009); author's calculation. 
Izvor: Ministarstvo financija (2009; 2010); DZS (2009); autorov izračun
Budget Deficit and Public Debt in Croatian 
Proračunski deficit i javni dug
ral government in nominal terms and as a percentage of GDP in the period from 2002 to 2009. 
nom iznosu i kao postotak BDP-a u razdoblju od 2002. do 2009. godine.
In the period from 2002 to 2004, the realised primary deficit was showed an upward trend, but started to decline afterwards and in 2006, the first primary surplus was recorded, which was maintained only until 2008. 
U razdoblju od 2002. do 2004. ostvareni primarni deficit karakterizirao je rastući trend, nakon čega počinje preobrat i već 2006. ostvaren je prvi primarni suficit, koji se održao samo do 2008.
In 2009, as a result of the recession effects on public finance, the realised primary budget deficit was expectedly high. 
Već 2009. ostvaren je očekivano visok primarni deficit kao posljedica recesivnog utjecaja na javne financije.
If a deficit is created in an observed year, then the government, unless it wants to sell its property, has no other choice but to cover this deficit by borrowing. 
Ako se u tekućoj godini pojavio deficit, tada država, ako ne želi prodavati vlastitu imovinu, nema drugog izbora nego manjak sredstava pokriti zaduživanjem.
The sum of all budget deficits realised in some previous period constitutes debt. 
Zbroj svih proračunskih deficita ostvarenih u prethodnom razdoblju čini dug.
In other words, it can be stated that the debt is a stock variable measured at some point of time, while the deficit is a flow variable measured over a time period (Rosen, 1999). 
Drugim riječima, možemo reći da je dug varijabla stanja mjerena u nekoj točki u vremenu, za razliku od deficita koji je varijabla toka mjerena u nekom vremenskom razdoblju (Rosen, 1999).
This also implies that a debt increase over a period of one year is the result of the realised deficit in that year. 
To ujedno nameće zaključak da je porast duga u jednoj godini rezultat deficita ostvarenoga u toj godini.
Besides that, inland borrowing brings to stronger development and regulation of the domestic financial market. 
Osim toga, zaduživanje u zemlji pridonosi jačem razvoju i regulaciji domaćih financijskih tržišta.
As concerns foreign borrowing, the main advantage indicated are lower interest rates. 
Vezano za inozemno zaduživanje, kao glavne prednosti navode se niže kamatne stope.