Open AccessRazvoj poreza na dohodak u Hrvatskoj: reforme i promašaji
Author(s) -
Hrvoje Šimović
Publication year - 2012
Publication title -
revija za socijalnu politiku
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.14
H-Index - 12
eISSN - 1845-6014
pISSN - 1330-2965
DOI - 10.3935/rsp.v19i1.1045
Subject(s) - croatian , political science , humanities , philosophy , linguistics
U radu se analizira razvoj i učinkovitost promjena kod poreza na dohodak u Hrvatskoj. Prvo se analiziraju promjene u poreznoj osnovici i nominalnom poreznom opterećenju prema izvorima dohotka u razdoblju od 1994. godine kada je uveden sintetički porez na dohodak do kraja 2010. godine. Drugi dio rada sadrži empirijsku analizu za razdoblje od 2001. do 2010. godine gdje se analizira prosječno i efektivno porezno opterećenje prema izvorima dohotka te testira učinkovitost promjena kod poreza na dohodak kao i integriranost pojedinih izvora dohotka u sustav poreza na dohodak. Rezultati istraživanja ukazuju na nedosljednost u razvoju sustava oporezivanja dohotka, nejednako porezno opterećenje promatranih izvora dohotka kao i njihovu neintegriranost u sustav poreza na dohodak. Također, rezultati izneseni u radu dovode u pitanje postojanje sintetičkog poreza jer se postojeći sustav gotovo u potpunosti oslanja na oporezivanje nesamostalnog rada kao jedinog izvora dohotka.The paper examines the development and effectiveness of the changes in Croatian personal income tax (PIT). Firstly, the paper analyses the changes in the tax base and the nominal tax burden according to the sources of income for the period from 1994 when the comprehensive PIT was introduced till the end of year 2010. The second part contains the empirical research for the period from 2001 until 2010, where the average and effective tax burden according to the sources of income is analysed, the effectiveness of changes in the PIT is tested, as well as the integration of certain sources of income in the PIT system. The survey results indicate a lack of consistency in the PIT development, unequal allocation of the tax burden among the observed sources of income, as well as their lack of integration into the PIT system. Moreover, the findings presented in the paper raise the question of the comprehensive PIT existence because of the fact that the existing PIT system is almost completely based on the taxation of the employment as the only source of income