Učinci sniženih stopa poreza na dodanu vrijednost

master's thesis

• Title (english): Effects og value-added taxation-reduced rates
• Author: Suzana Gumbas
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Marko Primorac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Sve članice Europske unije, osim Danske, primjenjuju neki oblik sniženih stopa poreza na dodanu vrijednost. Preporuka Europske komisije je primjena što jednostavnijeg modela oporezivanja koji uključuje primjenu opće stope koja nije niža od 15% i primjenu najviše dvije snižene stope koje nisu niže od 5%. Iako se neke starije članice ne drže preporuka, Republika Hrvatska je porezni sustav uskladila sa Šestom smjernicom i od 2010. godine ukida nultu stopu, te uvodi dvije snižene stope od 5% i 10% odnosno 13%.
Primjena sniženih stopa uz gospodarske i fiskalne ciljeve, ispunjava i one socijalne. Prema studiji „Copenhagen economics“, primjena sniženih stopa poreza na dodanu vrijednost ima pozitivnih učinaka samo u zemljama gdje je distribucija dohotka nejednaka. Također, primjena sniženih stopa ima najmanje gospodarskih i fiskalnih učinaka kada se primjenjuju na osnovna dobra poput hrane i grijanja, zbog njihove niske elastičnosti. No, kada se primjenjuju na osnovna dobra, snižene stope ispunjavaju socijalne ciljeve. Najviše utjecaja na gospodarstvo – na povećanje proizvodnje, a samim time i zaposlenosti – snižene stope imaju kada se primjenjuju u radno-intenzivnim djelatnostima.

Abstract (english)

All Members of European Union, except Denmark, are applying reduced rates of value-added tax. According to the Commission Recommendation, taxation regime should be simplified – Member States shall apply a single standard rate of at least 15% and one or two reduced rates of not less than 5%. Although some older Members are not complying with Recommendation, Croatia has harmonized her tax system and 2010 applies two reduced rate of 5% and 10% (later 13%) instead of zero rate.
Besides economic and fiscal aims, reduced rate application fulfills and social ones. According to Copenhagen economics study, reduced rates are having positive effects only in countries where is distribution of income unequal. Also, reduced rate are the least efficient when applying on basic goods like food and heating – that is because of their low elasticity. But in that case, reduced rates are fulfilling social aims. Impact on economy is the biggest when reduced rates are applying on labor-intensive industries.

• Keywords: porez na dodanu vrijednost; snižene stope i učinci na gospodarstvo; Europska unija
• Keywords (english): Value-added tax; reduced rates and impact on economy; European Union
• Language: croatian
• URN:NBN: urn:nbn:hr:148:900970
• Study programme: Title: Business Economics; Study programme type: university; Study level: 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: 2016-10-13 10:40:03