Analiza poreznog klina u Europskoj uniji

master's thesis

• Title (english): Tax wedge analysis in the European union
• Author: Tina Klasić
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Dajana Barbić (predsjednik povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Tema ovog diplomskog rada je porezni klin te je cilj analizirati visinu poreznog klina u Republici Hrvatskoj u usporedbi sa zemljama Europske unije. Porezni klin jest razlika iznosa kojeg poslodavci isplaćuju u obliku plaće, uključujući doprinose, te iznosa koji nakon oporezivanja primaju zaposleni, imajući u vidu izuzeća kod plaćanja doprinosa i primanja. Porezni klin u Republici Hrvatskoj sastoji se od doprinosa zaposlenih, doprinosa poslodavaca te poreza na dohodak umanjenih za državne transfere. Doprinosi za socijalno osiguranje imaju najveći udio u poreznom opterećenju dohotka od rada. Kod kućanstava s djecom primijećeno je ublažavanje poreznog klina kroz smanjenje porezne obveze i korištenje državnih transfera. Rast poreznog klina utječe na razinu nezaposlenosti te se time povećava trošak radne snage poduzeća.

Abstract (english)

The topic of this thesis is the tax wedge, and the goal is to analyze the height of the tax wedge in the Republic of Croatia in comparison with the countries of the European union. The tax wedge is the difference between the amount that the employer pays in the form of wages, including contributions, and the amount that the employees receive after taxation, taking into account the exemptions for the payment of contributions and income. The tax wedge in the Republic of Croatia consists of employee contributions, employer contributions, and income tax lessened by state transfers. Contributions for social insurance have the largest share in the tax burden of income from work. In the case of households with children, a reduction in the tax wedge was observed through the reduction of tax liabilities and the use of state transfers. The growth of the tax wedge affects the level of unemployment, thereby increasing the cost of the company's workforce.

• Keywords: porezni klin; porez na dohodak; doprinosi za socijalno osiguranje; dohodak; porezno opterećenje
• Keywords (english): tax wedge; income tax; social security contributions; income; tax load
• Language: croatian
• URN:NBN: urn:nbn:hr:148:363000
• 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: 2023-09-28 19:01:29