Ekonomske posljedice porezne amnestije

undergraduate thesis

• Title (english): Economic consequences of tax amnesty
• Author: Marina Mihajlović
• Mentor: Maja Mihelja Žaja (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-07-15, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porez je primarni izvor nacionalnog dohotka, a očekuje se da će iznos porezne stope rasti svake godine. Da bi postigla ovo očekivanje, vlade ulažu razne napore da povećaju porezni omjer zemlje, što je postotak poreznih prihoda podijeljen s bruto domaćim proizvodom (BDP). Nekoliko autora provelo je studije povezane s uspjehom politike porezne amnestije.
Uspjeh se mjeri na temelju toga koliko je vlada generirala porezni prihod, a zatim broja ljudi koji sudjeluju i ostaju u poreznom sustavu u sljedećem razdoblju. Porezna amnestija imat će pozitivan neto učinak u obliku povećanja poreznih prihoda.
Tijekom posljednjih 50 godina, porezne amnestije nudile su i razvijene i zemlje u razvoju kao odgovor na ekonomske probleme. Iako ranije empirijske studije pokazuju da porezna amnestija utječe na iznos prikupljenih poreznih prihoda i povećava poreznu osnovicu, empirijski dokazi iz različitih zemalja koje su provodile poreznu amnestiju u posljednjih nekoliko desetljeća otkriva da koristi od porezne amnestije nisu značajne.
Stoga, bolje razumijevanje motiva poreznih obveznika za sudjelovanje u poreznoj amnestiji može poboljšati učinkovitost programa porezne amnestije i, zauzvrat, poboljšati naknadno poštivanje poreza.

Abstract (english)

Tax is the primary source of national income, and the amount of the tax rate is expected to grow each year. To meet this expectation, governments are making various efforts to increase the country’s tax ratio, which is a percentage of tax revenue divided by gross domestic product (GDP). Several authors have conducted studies related to the success of the tax amnesty policy. Success is measured based on how much tax revenue the government has generated and then the number of people who participate and remain in the tax system in the next period. The tax amnesty will have a positive net effect in the form of an increase in tax revenues. Over the past 50 years, tax amnesties have been offered by both developed and developing countries in response to economic problems. Although earlier empirical studies show that tax amnesty affects the amount of tax revenue collected and increases the tax base, empirical evidence from various countries that have implemented tax amnesty in recent decades reveals that the benefits of tax amnesty are not significant. Therefore, a better understanding of taxpayers ’motives for participating in a tax amnesty can improve the effectiveness of a tax amnesty program and, in turn, improve subsequent tax compliance.

• Keywords: porezna obveza; porezna evazija; porezna amnestija; porezni prihodi
• Keywords (english): tax liability; tax evasion; tax amnesty; tax revenues
• Language: croatian
• URN:NBN: urn:nbn:hr:148:235260
• Study programme: Title: Business Economics; specializations in: Trade Business Operations, Tourism Business Operations, Accounting and Finances, Business Secretary; Course: Tourism Business Operations; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-07-15 13:50:01