Usporedba poreznog sustava Republike Hrvatske i Republike Estonije

undergraduate thesis

• Author: Lamija Džanić
• Mentor: Dajana Barbić (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Cilj ovog rada bila je komparativna analiza temeljnih poreznih oblika u poreznom sustavu Republike Hrvatske i Republike Estonije. Temeljni porezni oblici koji se obrađuju u radu su porez na dobit, porez na dohodak i porez na dodanu vrijednost (PDV) te u komparativnoj analizi u obzir se uzima i omjer poreza i BDP-a. Proučavaju se i uspoređuju porezne stope navedenih poreznih oblika, njihov utjecaj na gospodarstvo i životni stil te udio poreznih prihoda u ukupnim državnim prihodima i njihova struktura. Obje zemlje su zemlje u tranziciji te su iste 1991. godine proglasile neovisnost. Usprkos tome, Republika Estonija je svake godine, od 2014. godine pa do danas, proglašena najboljim poreznim sustavom u OECD-u, dok Hrvatska znatno kaska s kvalitetom poreznog sustava. Ono od čega se obje zemlje nisu odmakle je potrošno orijentirani porezni sustav koji je tipičan za zemlje u tranziciji te je detaljnije opisan u radu.

Abstract (english)

The object of this paper was a comparative analysis of basic tax forms in the tax system of the Republic of Croatia and the Republic of Estonia. The basic tax forms that are analyzed in the paper are income tax, corporate income tax and value added tax (VAT), and the comparative analysis also takes into account the ratio of taxes and GDP. The tax rates of these tax forms, their impact on the economy and lifestyle, and the share of tax revenues in total government revenues and their structure are studied and compared. Both countries are countries in transition, and in 1991 they declared independence. Despite this, the Republic of Estonia has been declared the best tax system in the OECD every year, from 2014 until today, while Croatia lags far behind the quality of the tax system. What both countries have not moved away from is the consumption-oriented tax system, which is typical for countries in transition and is described in more detail in the paper.

• Keywords: Porez; Porezni sustav; Porez na dobit; Porez na dohodak; Porezn na dodanu vrijednost; PDV; Hrvatska; Estonija
• Keywords (english): Tax; Tax system; Income tax; Corporate income tax; Value added tax; VAT; Croatia; Estonia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:390807
• Study programme: Title: Business Economics; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni/a pristupnik/pristupnica ekonomije (stručni/a pristupnik/pristupnica ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-28 14:30:11