Prirez porezu na dobit kao nova metoda poticanja porezne konkurencije u Republici Hrvatskoj

master's thesis

• Title (english): Surtax on corporate income tax as a new method of stimulating tax competition in the Republic of Croatia
• Author: Andrijana Tomić
• Mentor: Marko Primorac (mentor); MBZ: 300174
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-12-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezna konkurencija predstavlja stratešku interakciju porezne politike s ciljem privlačenja mobilne porezne osnovice i jedno je od najaktualnijih pitanja Europske Unije. Proces globalizacije sa sobom donosi i povećanje mobilnosti kapitala što čini ključni čimbenik za postojanje porezne konkurencije. Metode poticanja porezne konkurencije čine svi oblici poreza. U Republici Hrvatskoj postoji relativno mali broj poreznih oblika. Oni se dijele na: državne poreze, županijske poreze, gradske ili općinske poreze i zajedničke poreze lokalne i regionalne samouprave. Prema strukturi Hrvatskog poreznog sustava, u Republici Hrvatskoj postoji vertikalna i horizontalna porezna konkurencija i potiču se zajedničkim i lokalnim poreznim oblicima. Porez na dobit se smatra neadekvatnim prihodom lokalnih jedinica, dok je prirez, kao oblik poreza, isključivo prihod lokalnih jedinica. Potencijalno novi porezni prihod lokalnih jedinica mogao bi biti prirez porezu na dobit. Za izradu modela prireza potrebno je definirati pojam porezne konkurencije, vidjeti njezine prednosti i nedostatke i odrediti postojeće metode poticanja poreznog natjecanja. Također, analizirali su se podaci proračunskih prihoda i rashoda jedinica lokalne i područne (regionalne) samouprave te je provedena analiza ostvarene dobiti poduzeća po županijama.

Abstract (english)

Tax competition is a strategic interaction of tax policies with the aim of attracting mobile tax bases and is one of the actual issue of the European Union. The process of globalization brings with it and increases the mobility of capital, which is a key factor for the existence of tax competition. Methods of encouraging tax competition are all forms of taxation. There are a relatively small number of tax forms in the Republic of Croatia. They are divided into: state taxes, regional taxes, city or municipal taxes and mutual taxes of local and regional government. According to the structure of the Croatian tax system, there is vertical and horizontal tax competition in the Republic of Croatia and they are encouraged by mutual and local tax forms. Corporate income tax is considered inadequate income of local units, while surtax, as a form of tax, is exclusively the income of local units. Potentially new local government tax revenue could be a surtax on corporate income tax. To create a surtax model, it is necessary to define the concept of tax competition, see its advantages and disadvantages and determine the existing methods of encouraging tax competition. Budget revenues and expenditures of local and regional government units and corporate profits by counties were also analyzed.

• Keywords: porezna konkurencija; lokalna i područna (regionalna) samouprava; porezni sustav Republike Hrvatske; porez na dobit; prirez porezu na dobit
• Keywords (english): tax competition; local and regional administration; tax system of the Republic of Croatia; profit tax/corporate income tax; surtax on profit tax/corporate income tax
• Language: croatian
• URN:NBN: urn:nbn:hr:148:194277
• 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: 2020-12-15 11:53:38