Referentna kamatna stopa za određivanje stopa zateznih kamata u Republici Hrvatskoj

master's thesis

• Title (english): Reference interest rate for determining the rate of late interest in Republic of Croatia
• Author: Tin Slovic
• Mentor: Ivan Tot (mentor); MBZ: 325003
• Committee member: Jakša Krišto (predsjednik povjerenstva)
• Committee member: Martina Solenički (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

U radu se izlaže o pojmu zateznih kamata iz pravnog i ekonomskog motrišta uz iscrpni pregled njihovog pozitivnopravnog uređenja. Zakonska stopa zateznih kamata u hrvatskom pravu određuje se uvećanjem referentne stope za zakonom propisani broj postotnih poena zbog čega se posebna pažnja pridaje i pojmu referentne stope. Raspravlja se o uređenju referentne stope u hrvatskim propisima te ulozi koju referentna stopa zauzima u ekonomskoj literaturi. U radu se daje i pregled načina određivanja stopa zateznih kamata od osnutka Republike Hrvatske do danas. Cilj ovog rada jest dati ocjenu adekvatnosti prosječne stope na stanja kredita odobrenih na razdoblje dulje od godine dana nefinancijskim trgovačkim društvima u njenoj ulozi referentne stope za određivanje stopa zateznih kamata u hrvatskom pravu. Ocjeni adekvatnosti prosječne stope na stanja kredita pristupa se kroz kombinaciju pravnih i ekonomskih kriterija. Sagledava se struktura prosječne stope na stanja kredita i daje se usporedba s ekonomskim pojmom referentne stope. Adekvatnost prosječne stope na stanja kredita tumači se i u kontekstu njene uloge u hrvatskom pravu gdje ona, osim što kažnjava dužnike koji kasne s podmirenjem novčanih obveza, sudjeluje kao prva determinanta za određivanje stopa ugovornih kamata te efektivnih kamatnih stopa. Konačno, raspravlja se o opravdanosti opće primjene te stope za izračun stopa zateznih kamata u odnosima između svih pravnih subjekata. Dolazi se do zaključka kako prosječna stopa na stanja kredita zbog svoje ročnosti, strukture te nedostatku aktivne uloge u provedbi mjera monetarne politike nije adekvatna u ulozi referentne stope za određivanje stope zateznih kamata.

Abstract (english)

The paper presents the concept of default interest from a legal and economic point of view with an exhaustive overview of the legal regulation of default interest currently in force. The legal rate of default interest in Croatian law is calculated as a sum of the reference rate and the prescribed percentage points, which is why special attention is paid to the concept of reference rate. Among discussed subjects of the paper are the regulation of reference rate in Croatian law and the role that the reference rate plays in the economic literature. The paper also provides an overview of the methods used for determining default interest rates from the founding of the Republic of Croatia to the present day. The aim of this paper is to assess the adequacy of the average rate on the balance of loans granted for a period longer than one year to non-financial companies in its role of the reference rate for determining the rate of default interest. The assessment of the adequacy of the average rate on loan balances is approached through a combination of legal and economic criteria. The structure of the average rate on loan balances is considered and a comparison with the economic concept of the reference rate is given. The adequacy of the average rate on loan balances is also interpreted in the context of its role in Croatian law, where it, in addition to punishing debtors who are late in settling financial obligations, participates as the first determinant for determining statutory rates of contractual interest and effective interest rates. Finally, the paper questions the appropriateness of general application of such rate for calculation of default interest in relations between all legal entities. It is concluded that the average rate on loan balances due to its maturity, structure and lack of active role in implementation of monetary policy strategies is not adequate in the role of the reference rate for determining the default interest rate.

• Keywords: prosječna stopa na stanja odobrenih kredita; referentna stopa; zatezne kamate
• Keywords (english): average rate on loan balances; reference rate; default interest
• Language: croatian
• URN:NBN: urn:nbn:hr:148:327617
• Study programme: Title: Business 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 authenticated users
• Created on: 2021-09-29 10:21:23