Posebne stope poreza na dohodak od nesamostalnog rada za privlačenje poreznih nerezidenata

master's thesis

• Title (english): Special tax rates on income from dependent work to attract non-resident taxpayers
• Author: Sandra Šarac
• Mentor: Antea Barišić (mentor)
• Committee member: Antea Barišić (predsjednik povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Committee member: Marija Davidović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Ovaj diplomski rad istražuje posebne stope poreza na dohodak od nesamostalnog rada u zemljama Europske unije i njihov utjecaj na migracije radnika. Fokus je na analizi kako ove porezne mjere utječu na odluke radnika o preseljenju te na učinkovitost poreznih mjera u privlačenju poreznih nerezidenata. Rad proučava pojmove i vrste međunarodnih migracija, s posebnim naglaskom na migracije unutar Europske unije. Analizira se oporezivanje dohotka od nesamostalnog rada u zemljama članicama Europske unije, uključujući različite modele oporezivanja i specifičnosti poreznih politika u odabranim zemljama. Rad pruža komparativnu analizu uspješnosti različitih zemalja u privlačenju radne snage kroz posebne stope poreza, pri čemu se razmatraju prednosti i nedostaci ovih mjera u obliku njihovog fiskalanog troška i broja korisnika poreznih shema. Na temelju rezultata istraživanja, donose se zaključci o implikacijama za porezne politike i predlažu se moguća poboljšanja kako bi se povećala konkurentnost u privlačenju kvalificiranih radnika na području EU.

Abstract (english)

This thesis investigates the special rates of income tax from dependent work in the countries of the European Union and these policies impact on worker migration. The focus is on the analysis of how these special tax measures affect workers' decisions to relocate and the effectiveness of tax measures in attracting tax non-residents. The paper studies the terms and types of international migration, with a special emphasis on migration within the European Union. The taxation of income from self-employment in the member states of the European Union is analyzed, including different taxation models and the specifics of tax policies in selected countries. A comparative analysis of the success of different countries in attracting labor through special tax rates is also carried out, considering the advantages and disadvantages of these measures in the form of their fiscal cost and the number of users of tax schemes. Based on the results of the research, conclusions are drawn on the implications for tax policies and possible improvements are proposed in order to increase competitiveness in attracting qualified workers in the EU.

• Keywords: međunarodne migracije; porez na dohodak od nesamostalnog rada; posebne porezne sheme poreza na dohodak; Europska unija
• Keywords (english): international migration; tax on income from independent work; special tax schemes of income tax; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:527116
• 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: 2024-10-03 17:57:37