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master's thesis
Porezno opterećenje u Republici Hrvatskoj
2020. urn:nbn:hr:192:603739
Kovačić, Ivan
University of Rijeka
Faculty of Economics and Business

Cite this document

Kovačić, I. (2020). Porezno opterećenje u Republici Hrvatskoj (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:603739

Kovačić, Ivan. "Porezno opterećenje u Republici Hrvatskoj." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:603739

Kovačić, Ivan. "Porezno opterećenje u Republici Hrvatskoj." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2020. https://urn.nsk.hr/urn:nbn:hr:192:603739

Kovačić, I. (2020). 'Porezno opterećenje u Republici Hrvatskoj', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:603739

Kovačić I. Porezno opterećenje u Republici Hrvatskoj [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2020 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:192:603739

I. Kovačić, "Porezno opterećenje u Republici Hrvatskoj", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:192:603739

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Metadata
TitlePorezno opterećenje u Republici Hrvatskoj
Title (english)Tax Burden in Republic of Croatia
AuthorIvan Kovačić
MentorHelena Blažić (mentor)
Committee memberHelena Blažić (predsjednik povjerenstva)
Committee memberSaša Drezgić (član povjerenstva)
Committee memberMaja Grdinić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2020-06-03, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
U radu je analizirana porezno opterećenje u Republici Hrvatskoj te je izvršena usporedba sa državama članicama Europske unije. Utvrđeno je kako se Hrvatska po udjelu poreza u širem smislu u BDP-u u usporedbi s drugim državama nalazi otprilike u sredini, no i dalje ispod prosjeka Unije. U 2018. godini udio poreza i socijalnih doprinosa u BDP-u u Hrvatskoj iznosio je 38,6%, dok je prosjek Unije iznosio 40%. Analiza je pokazala i kako različite države preferiraju različite načine ubiranja prihoda poreza u širem smislu. U nekim državama fokus je stavljen na prikupljanje prihoda od poreza na proizvodnju i uvoz, u nekim na prihode od poreza na dohodak i dobit, u nekim na prihode od socijalnih doprinosa, itd. U Hrvatskoj je naglasak stavljen na oporezivanje potrošnje. Po tom pitanju, Hrvatska ima drugi najveći udio prihoda od poreza na proizvodnju i uvoz (PDV, trošarine, itd.) u BDP-u u Uniji te najveći dio PDV-a u BDP-u. To znači da je Hrvatska predvodnik po pitanju oporezivanja potrošnje. Socijalni doprinosi također imaju veliku važnost u prikupljanju prihoda. Porezi na dohodak i dobit imaju nešto manju važnost negoli u drugim državama članicama Unije.
Abstract (english)
The paper analyzes the burden of tax levies in the Republic of Croatia and compares it with EU Member States. Croatia is found to be roughly in the middle in terms of share of tax levies in GDP compared to other countries, but still below the EU average. In 2018, the share of fiscal levies in GDP in Croatia was 38.6%, while the Union average was 40%. The analysis also showed that different countries prefer different ways of collecting revenues from tax levies and that tax levies have different importance. In some countries the focus has been on collecting income from production and import taxes, in some on income from income taxes, in some on income from social contributions, etc. In Croatia, the emphasis is on taxation of consumption. On this issue, Croatia has the second highest share of GDP in EU production and imports (VAT, excise duty, etc.) and the largest share of VAT in GDP. This means that Croatia is at the forefront of consumption taxation. Social contributions are also of great importance in raising revenue. Income and income taxes are of lesser importance than in other Member States of the Union.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:603739
Study programmeTitle: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business, International Business IT Business
Course: Finance and Banking
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-10-15 16:01:49