Utjecaj poreznog sustava na ekonomski rast u Republici Hrvatskoj

master's thesis

• Title (english): The impact of the tax system on economic growth in the Republic of Croatia
• Author: Valentina Premužić
• Mentor: Irena Palić (mentor); MBZ: 308684
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2021-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Porezni sustav predstavlja važan segment fiskalne politike svake zemlje. Definira se kao cjelina koja se sastoji od nekoliko vrsta poreza koji se primjenjuju u određenoj zemlji. Svaka zemlja upotrebljava različite porezne oblike pa zbog toga niti nije moguće pronaći dvije zemlje koje imaju potpuno isti sustav oporezivanja u svijetu. Hrvatski porezni sustav prošao je kroz niz izmjena i dopuna od osamostaljenja Republike Hrvatske do danas, a sve s ciljem postizanja što učinkovitijeg oporezivanja poreznih obveznika. Predmet ovog rada je ispitivanje utjecaja pojedinih poreznih oblika na ekonomski rast Republike Hrvatske. Točnije, cilj je ispitati utjecaj prihoda od poreza na dohodak, poreza na dobit i poreza na dodanu vrijednost na BDP koji je jedan od glavnih pokazatelja ekonomskog rasta. U svrhu ispitivanja utjecaja navedenih poreznih prihoda na ekonomski rast, korišten je model višestruke linearne regresije. Provedena analiza pokazala je da postoji značajan utjecaj dvaju poreznih prihoda na ekonomski rast, i to zbog njihove pozitivne korelacije sa bruto domaćim proizvodom.

Abstract (english)

The tax system is an important segment of each country's fiscal policy. It is defined as a unit consisting of several types of taxes applied in a particular country. Each country uses different forms of taxation, so it is not even possible to find two countries that have exactly the same taxation system in the world. The Croatian tax system has undergone a number of amendments since independence of the Republic of Croatia until today, all with the aim of achieving more efficient taxation of taxpayers. The subject of this paper is to examine the impact of certain tax forms on the economic growth of the Republic of Croatia. Specifically, the aim is to examine the impact of income tax, profit tax and value added tax revenues on GDP which is one of the main indicators of economic growth. In order to examine the impact of these tax revenues on economic growth, a multiple linear regression model was used. The analysis showed that there is a significant impact of the two tax revenues on economic growth, due to their positive correlation with gross domestic product.

• Keywords: porezni sustav; porez na dohodak; porez na dobit; PDV; regresijska analiza; BDP
• Keywords (english): tax system; income tax; profit tax; value added tax; regression analysis; GDP
• Language: croatian
• URN:NBN: urn:nbn:hr:148:432694
• 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 students and staff of home institution
• Created on: 2021-09-29 11:36:05