Klaster analiza sniženih stopa poreza na dodanu vrijednost u državama članicama Europske unije

master's thesis

• Title (english): Cluster analysis of reduced value-added tax rates in the member states of the European Union
• Author: Marijan Mandić
• Mentor: Nataša Kurnoga (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Mirjana Čižmešija (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-06-12, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Primjena sniženih stopa PDV-a opravdava se pozitivnim redistribucijskim, alokacijskim i
stabilizacijskim učincima. Premda se snižene stope primjenjuju s ciljem povećanja pravednosti,
postoje i protuargumenti koji govore o istovremenom smanjenju ekonomske učinkovitosti kao
i ograničenim učincima na povećanje pravednosti. Rad analizira značaj PDV-a i širinu primjene
instrumenta sniženih stopa u državama članicama EU te primjenom klaster analize grupira
slične članice. Za potrebe statističke analize koriste se hijerarhijske i nehijerarhijske metode
klaster analize. Kao rezultat, predlaže se podjela država članica EU u pet klastera prema razini
značaja PDV-a.

Abstract (english)

The application of reduced VAT rates is justified by positive redistribution, allocation and stabilization effects. Although the reduced rates are applied with the aim of increasing fairness, there are also counter-arguments about the simultaneous reduction of economic efficiency as well as limited effects on increasing fairness. The paper analyzes the importance of VAT and the breadth of application of the instrument of reduced rates in the EU member states and, using cluster analysis, groups similar members. Hierarchical and non-hierarchical methods of cluster analysis are used for statistical analysis. As a result, it is proposed to divide EU member states into five clusters according to the level of importance of VAT.

• Keywords: PDV; snižene stope PDV-a; države članice EU; klaster analiza; hijerarhijske i nehijerarhijske metode
• Keywords (english): VAT; reduced VAT rates; EU member states; cluster analysis; hierarchical and non-hierarchical methods
• Language: croatian
• URN:NBN: urn:nbn:hr:148:648571
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-06-12 10:08:28