Komparativna analiza poreznih sustava Slovačke i Republike Hrvatske

master's thesis

• Title (english): Comparative analysis of the tax systems of Slovakia and Republic of Croatia
• Author: Tea Žarković
• Mentor: Nika Šimurina (mentor)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-07, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U ovome diplomskom radu obrađena je sustavna analiza poreza i poreznih sustava dvije na prvi pogled vrlo slične zemlje, ali po efikasnosti i vrsti poreznih politika i poreznog sustava u cjelini ipak različite. Fokus ovog rada temelji se na isticanju pojedinih elemenata koji pojedini porezni sustav čini učinkovitim. U samom početku rada osvrnuti će se na osnovne činjenice i načela na kojima se temelji porezni sustav, a u razradbenom dijelu napraviti će se temeljita analiza poreznog sustave Republike Hrvatske i Slovačke. Porezni sustav svake države ima određene značajke temeljem kojih se razlikuje od poreznih sustava ostalih država te ga čine prilagođenim potrebama nacionalnog gospodarstva. Nadalje, u istraživačkom dijelu rada analizirati će se bitni pokazatelji kao što su: udio poreznih prihoda u BDP-u te struktura poreznih prihoda, slikoviti pregled poreznih stopa te poreznih prihoda u promatranom razdoblju za obje navedene zemlje. Upravo na taj način nastoji se dodatno naglasiti važnost učinaka poreznih politika i reforma na stabilnost i prosperitet nacionalnog gospodarstva. Prilikom izrade rada biti će korišteni sekundarni podaci iz raznih znanstvenih članaka publikacija i ostalih relevantnih izvora. Svrha ovoga rada je istaknuti sve bitne sličnosti i razlike između poreznih sustava Hrvatske i Slovačke te postići da svaki čitatelj nakon čitanja ovog rada ima jasnu predodžbu o tome koliko jednostavnost i učinkovitost poreznog sustava imaju bitan utjecaj na razvoj gospodarstva pojedine države Upravo iz tog razloga komparativna analiza poreznih sustava Republike Hrvatske i Slovačke će dati jasan prikaz različitosti među sustavima i istaknuti će ključne karakteristike poreznog sustava koje ga čine jednostavnijim, učinkovitijim te što bolje prilagođenim specifičnostima nacionalnog gospodarstva.

Abstract (english)

This thesis deals with a systematic analysis of taxes and tax systems of two countries that are at first glance very similar, but different in terms of efficiency and type of tax policies and tax system as a whole. The focus of this thesis is based on the highlighting of individual elements that make a particular tax system effective. At the very beginning, the basic facts and principles on which the tax system is based will be reviewed, and in the elaboration part, will be made a thorough analysis of the tax system of the Republic of Croatia and Slovakia. The tax system of each country has certain specificities that make it different from the tax systems of other countries and make it adapted to the needs of the national economy. Furthermore, the research part of the work will analyze important indicators such as: the share of tax revenues in GDP and the structure of tax revenues, a graphic overview of tax rates and tax revenues in the observed period for both mentioned countries. In that way the importance of the effects of tax policies and reforms on the stability and prosperity of the national economy is emphasized. During the preparation of the will be used secondary data from various scientific articles, publications and other relevant sources. The purpose of this paper is to highlight all the important similarities and differences between the tax systems of Croatia and Slovakia, and to achieve that every reader after reading this paper has a clear idea of how much the simplicity and efficiency of the tax system has an important impact on the development of the economy of a particular country. Comparative analysis of the tax systems of the Republic of Croatia and Slovakia will give a clear presentation of the differences between the systems and will highlight the main characteristics that make the tax system as simple, efficient and as well adapted to the specifics of the national economy as possible.

• Keywords: Republika Hrvatska; Slovačka; porezni sustav; porez; porezna politika
• Keywords (english): Republic of Croatia; Slovakia; tax system; tax; tax policy
• Language: croatian
• URN:NBN: urn:nbn:hr:148:533942
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-08 16:21:12