Političkoekonomski rascjepi današnjice: pitanje porezne politike

master's thesis

• Title (english): Political and economic cleavages of today: the case of tax policy
• Author: Ariana Kostić
• Mentor: Velibor Mačkić (mentor); MBZ: 316174
• Committee member: Lucija Rogić Dumančić (predsjednik povjerenstva)
• Committee member: Valentina Vučković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Economic Theory); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; General Economy

Abstract

Ovaj rad bavi se istraživanjem političkoekonomskih rascjepa na primjeru poreznih politika. Glavni cilj je utvrđivanje relevantnosti ustaljenog rascjepa lijevo-desno u suvremenoj političkoekonomskoj stvarnosti. U glavnom djelu rada daje se pregled teorijske podloge prevladavajućih ideologija, koncepata lijevo i desno te razlikovanja direktnog i indirektnog oporezivanja. Istraživački dio rada ispituje korelaciju zavisnih varijabli razine prihoda od direktnih odnosno indirektnih poreza sa glavnim nezavisnim varijablama: stopom nezaposlenosti i stopom inflacije u prethodnom razdoblju, proračunskim saldom u prethodnom razdoblju te strankama/koalicijama desnice i ljevice na vlasti. Iz navedenog slijedi zaključak o empirijski utvrđenom postojanju rascjepa lijevo-desno i danas, s naglaskom na važnosti centra kao zasebnog područja na političkoekonomskom spektru.

Abstract (english)

This paper examines political and economic cleavages on the example of tax policies. The main goal is to determine the relevance of the established left-right cleavage in contemporary political-economic reality. The paper provides an overview of the theoretical basis of the prevailing ideologies, the concepts of left and right, and the distinction between direct and indirect taxation. The research examines the correlation of dependent variables of the level of revenues from direct and indirect taxes with the main independent variables: unemployment rate and inflation rate in the previous period, budget balance in the previous period and right and left parties/coalitions in power. The conclusion is made about the empirically affirmed existence of a left-right cleavage today, with an emphasis on the importance of the centre as a separate entity on the political-economic spectrum.

• Keywords: porezna politika; rascjepi; ljevica; desnica; centar; ideologija
• Keywords (english): tax policy; cleavage; the left; the right; the centre; ideology
• Language: croatian
• URN:NBN: urn:nbn:hr:148:428279
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-10-03 17:29:03