Razmatranje teorijskih pristupa osnovnim institutima uređenja oporezivanja dohotka

Porez na dohodak javlja se u vrijeme rastuće industrijalizacije, kada sve više ljudi ostvaruje dohodak čime se otvara mogućnost uvođenja dohotka kao novog predmeta oporezivanja. S obzirom na svoju slojevitost i tehniku ubiranja, porezni je oblik koji ulazi u krug najsloženijih poreznih oblika. Stoga je bitan preduvjet njegova uspješna ubiranja razvijeno gospodarstvo s visokom zaposlenošću, kvalitetno ustrojene računovodstvene i porezne službe, te izražena spremnost poreznih obveznika na suradnju s poreznom vlašću. Razlog složenosti poreza na dohodak leži u činjenici da mu je, pored ostvarenja fiskalnog cilja, povjereno i ostvarivanje brojnih drugih ciljeva, prije svega, ciljeva socijalne naravi. Socijalno obilježje poreza na dohodak na jasan način dolazi do izražaja uvažavanjem osobnih obilježja poreznog obveznika i prihvaćanjem osobnog odbitka kao neoporezivog dijela dohotka koji služi podmirivanju osobnih životnih potreba, koje rastu usporedno s porastom standarda građana. Poreznom se obvezniku osobni neoporezivi iznos nadalje povećava kako raste broj osoba koje on uzdržava, što jasno govori u prilog socijalne naravi oporezivanja dohotka. Povrh toga, socijalna crta poreza na dohodak izražava se i oporezivanjem razmjerno gospodarskoj snazi, što je pridonijelo tome da se o porezu na dohodak danas govori kao o relativno pravednom porezu, koliko jedan porezni oblik uopće pravedan može biti. Međutim, porezna pravednost koja se ostvaruje progresivnim sustavom oporezivanja dohotka, kao i postojanje brojnih poreznih oslobođenja i poreznih privilegija druge vrste dovodi do složenog postupka izračuna poreza, što je podložno kritici sa stanovišta troškovne isplativosti njegova ubiranja. Radi umanjenja složenosti takve vrste u budućnosti se može očekivati porezno pojednostavljenje unutar tradicionalnog sustava poreza na dohodak. Za očekivati je da će se pojednostavljenje izraziti kroz djelomično smanjenje subjektivizacije poreza na dohodak (tzv. depersonaliziranje poreza na dohodak), te zaokret prema paušaliziranju i tipiziranju obračuna i naplate poreza na dohodak, što će se izravno odraziti i na umanjenje socijalne uloge poreza na dohodak.Income tax appeared in the time of growing industrialisation, when a larger number of people realised an income, which opened up a possibility of introducing income as a new subject of taxation. Considering its stratification and levying techniques, it is a form of taxation which belongs to the most complex forms of taxation. Therefore an important prerequisite of its successful collection is a developed economy with a high employment rate, accounting and taxation services of quality and a marked readiness of the taxpayers to co-operate with the tax authorities. The reasons for the complexity of income tax lies in the fact that, apart from the realisation of the fiscal aim, it is entrusted to achieve a number of other goals, primarily those of social nature. The social feature of the income tax is clearly marked by the respect of personal characteristics of the taxpayer and by the acceptance of personal deduction as non-taxable part of income that serves to satisfy personal life necessities, which grow simultaneously with the growth of the citizens\u27 standard. The personal non-taxable amount of the taxpayer further increases with the number of his or her dependants, which clearly proves the social nature of the income taxation. Moreover, the social trait of the income tax is expressed through the taxation proportionate to the economic power, which contributed to the fact that income tax is perceived as a relatively equitable tax, as far as a for of taxation can be equitable. However, the tax equity which is realised through a progressive system of income taxation, as well as the existence of numerous tax exemptions and privileges of other nature, leads to a more complex procedure of tax calculation, which is subject to criticism from the standpoint of profitability of its collection. In order to reduce the complexity of such a nature, in the future we can expect a tax simplification within the traditional income taxation system. It is to be expected that this simplification will be reflected through a partial reduction of subjectivisation of the income tax (so-called income tax depersonalisation), and a switch to flat-rate taxation and standardization of the calculation and collection of the income tax, which will have a direct impact on the reduction of the social role of the income tax