Analiza porezne reforme i utjecaj na jedinice lokalne samouprave

master's thesis

• Title (english): Analysis of tax reform and its impact on local government units
• Author: Sara Jukić
• Mentor: Ivana Dražić Lutilsky (mentor)
• Committee member: Nikolina Dečman (član povjerenstva)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Committee member: Ivana Dražić Lutilsky (predsjednik povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2023-09-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj rada je analiza utjecaja porezne reforme, koja je provedena od 2017. godine do 2021. godine, na cjelokupni porezni sustav te posebno na djelovanje jedinica lokalne samouprave. Korišteni su sekundarni podaci. Porezni sustav je opisan kroz sagledavanje općenitih obilježja, zakonskog okvira, načela, ciljeva i strukture. Analiza poreznog sustava je ključna zbog razumijevanja šire slike funkcioniranja poreza u Hrvatskoj. Nakon analize poreznog sustava i njegove strukture slijedi raščlanjivanje porezne reforme. Nadalje se definira inicijalno stanje, a zatim razlozi zbog kojih je reforma bila potrebna. Porezna reforma od 2017. do 2021. je prikazana kroz pet krugova. Detaljni pregled krugova porezne reforme prati zaključak o vidljivim učincima provedene reforme. Kako bi se utvrdila povezanost između djelovanja jedinica lokalne samouprave i promjena unutar poreznog sustava, potrebno je promotriti odrednice jedinica lokalne samouprave kroz opis obilježja proračunskih korisnika, regulatornog okvira i načina financiranja. Završno se detaljnije opisuje utjecaj reforme na same gradove i općine, a potom se donosi zaključak o valjanosti provedenih mjera, procjeni koliko su bile uspješne, koji su problemi ostali i dalje neriješeni te koji izazovi slijede u budućnosti. Najznačajniji ciljevi svakog poreznog sustava su sužavanje manevarskog prostora za prisvajanje prihoda na koji nije plaćen porez te vođenje računa o visini porezne stope kako, kao takva, ne bi postala odvraćajući element. Porezni obveznici moraju imati povjerenja u porezni sustav koji je stabilan, bez čestih promjena i čija primjena ne zahtijeva stručnost. Česte nadopune i izmjene zahtijevaju iznimnu posvećenost poreznih obveznika, no često su nužne za napredak cjelokupne zajednice. Porezni sustav mora biti spreman na pravovremenu i adekvatnu reakciju, jer svaka promjena ima značajan učinak na pojedinca. Jedinice lokalne samouprave predstavljaju najnižu razinu upravljanja te svaka promjena unutar zakonske regulative ima izravan ili neizravan utjecaj na njeno djelovanje.

Abstract (english)

The aim of the paper is to analyze the impact of the tax reform, which was implemented from 2017 to 2019, on the entire tax system and especially on the activities of local self-government units. Secondary data were used. The tax system is described by looking at the general features, legal framework, principles, goals and structure. The analysis of the tax system is crucial for understanding the broader picture of tax functioning in Croatia. After the analysis of the tax system and its structure, the analysis of the tax reform follows. Furthermore, the initial situation is defined, followed by the reasons for which the reform was necessary. The tax reform from 2017 to 2021 is presented in five rounds. A detailed review of the tax reform circles follows the conclusion on the visible effects of the implemented reform. In order to determine the connection between the actions of local self-government units and changes within the tax system, it is necessary to observe the determinants of local self-government units through the description of the characteristics of budget beneficiaries, the regulatory framework and the way of financing. Finally, the impact of the reform on the cities and municipalities is described in more detail, and then a conclusion is drawn on the validity of the implemented measures, an assessment of how successful they were, which problems remain unsolved and which challenges lie ahead in the future. The most important goals of any tax system are to narrow the room for maneuver for the appropriation of income on which no tax has been paid and to take into account the level of the tax rate so that, as such, it does not become a dissuasive element. Taxpayers must have confidence in a tax system that is stable, without frequent changes and whose application does not require expertise. Frequent additions and changes require exceptional dedication from taxpayers, but are often necessary for the progress of the entire community. The tax system must be ready for a timely and adequate reaction, because every change has a significant effect on the individual. Local self-government units represent the lowest level of management, and any change within the legal regulations has a direct or indirect impact on its operation.

• Keywords: porezni sustav; porezne reforme; jedinice lokalne samouprave; proračun; zakon
• Keywords (english): tax system; tax reforms; local self-government units; budget; law
• Language: croatian
• URN:NBN: urn:nbn:hr:148:934962
• 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: 2023-09-27 19:01:38