Analiza dodatnog poreza na dobit u zemljama Europske unije

master's thesis

• Title (english): Analysis of windfall tax in the European Union
• Author: Ivana Haramina
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2023-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Ovaj rad analizira uvođenje dodatnog poreza na dobit u odabranim zemljama Europske unije s naglaskom na Hrvatsku. Dodatni porez na dobit, kolokvijalno nazvan porez na ekstraprofit još uvijek je nedovoljno istražena tema. Kroz proučavanje knjiga, znanstvenih i stručnih članaka, zakona i direktiva u radu su pregledno i jasno iznesene glavne informacije vezane za povijesno uvođenje dodatnih poreza i nameta na dobit kao i glavni razlozi današnjeg uvođenja dodatnog poreza na dobit. Rad započinje analizom koncepta oporezivanja ekonomske rente koja se često poistovjećuje sa dodatnom dobiti. Nakon toga predstavljena je povijest uvođenja dodatnih poreza i nameta koji su bili uspješni u generiranju dodatnih prihoda. Najčešće su se uvodili u ratnim vremenima. Ideja uvođenja dodatnog poreza na dobit pojavila se upravo izbijanjem pandemije COVID-19 koja je prouzročila visoku inflaciju i nestabilno makroekonomsko okruženje koje se samo nastavilo ruskom agresijom na Ukrajinu. Nakon analize makroekonomskog okruženja, predstavljene su mjere, paketi i financijski programi pomoći na razini Europske unije te nacionalnoj razini Hrvatske. Uredba donesena na razini Europske unije predstavlja temelj uvođenja dodatnih poreza na dobit. Gotovo sve države članice implementirale su mjere solidarnog doprinosa u svoja gospodarstva, dok je kod manjine uvođenje dodatnog poreza na dobit odgođeno. Prihodi prikupljeni dodatnim porezom na dobit namijenjeni su najpotrebitijima te su upravo njima redistribuirani putem raznih programa i mjera pomoći. Na kraju su iznesene preporuke i moguće posljedice uvođenja dodatnog poreza na dobit te je izveden zaključak rada.

Abstract (english)

Topic of this masters thesis is the analysis of windfall taxes introduced in European Union. Windfall tax, colloquially called an extra profit tax is still an under-researched topic. Through research and study of books, scientific and professional articles, laws and directives, the main information related to the historical introduction of additional taxes and levies on profit, as well as the main reasons for the introduction of windfall taxes are presented in a clear and transparent manner. The concept of taxation of economic rent which is often equated with additional profit is presented at the beginning. It continues with the historical examples of additional taxes that were successful in generating revenues. They were most often introduced in times of war. The idea of windfall tax appeared precisely with the outbreak of the COVID-19 pandemic, which caused high inflation and an unstable macroeconomic environment, which continued with the Russian aggression against Ukraine. After the analysis of the macroeconomic environment, the measures, packages and financial aid programs at the level of the European Union and at the national level of Croatia were presented. The directive adopted at the level of the European Union was the basis for the introduction of windfall tax. Almost all member states have implemented solidarity contribution measures in their economies, while in a minority the introduction has been postponed. Revenues collected through windfall taxes are intended to be redistributed to ones who need it for existential needs. At the end, recommendations and possible consequences of the introduction of windfall tax were presented, and the conclusion of the research was drawn.

• Keywords: porez; porez na ekstraprofit; dodatni porez na dobit; oporezivanje dodatne dobiti; ekonomska renta; COVID-19; ruska invazija na Ukrajinu
• Keywords (english): tax; windfall tax; economic rents; additional profit taxation; COVID-19; Russian invasion of Ukraine
• Language: croatian
• URN:NBN: urn:nbn:hr:148:164183
• 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: 2023-09-29 21:54:51