Analiza poreznog klina u Republici Hrvatskoj

master's thesis

• Title (english): Tax wedge analysis in Republic of Croatia
• Author: Dea Sunagić
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2019-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Sažetak: Porez je najvažniji i najizdašniji prihod države koji se definira kao oblik prisilnog davanja kojeg nameće država. Porezi su danas sveprisutni i ne postoji nijedna osoba koja ih ne mora plaćati. Postoji više oblika poreza, a porez na dohodak je jedan od najsloženijih, najznačajnijih i financijski najizdašnijih poreznih oblika jer je dohodak jedan od najznačajnijih izvora oporezivanja kojim države prikupljaju značajne iznose poreznih prihoda. Cilj ovog rada je pobliže objasniti što je porezni klin te kakav je porezni klin u Republici Hrvatskoj u odnosu na zemlje OECD-a. Porezni klin je razlika između bruto troška rada za poslodavca i neto plaće koju prima posloprimac, a nastaje kao rezultat oporezivanja rada. Povećanjem poreznog klina povećava se trošak radne snage poduzeća te tako utječe i na razinu nezaposlenosti. Pri pisanju rada polazi se od pretpostavke da je u Hrvatskoj porezni klin prevelik i da je jedan od glavnih razloga nezaposlenosti te da u budućnosti treba raditi na njegovom smanjenju.

Abstract (english)

Abstract: A tax is the most important and largest revenue of a country. It is defined as a type of mandatory charge imposed by a state. Taxes are omnipresent nowadays and there is no person that does not have to pay them. There are several types of taxes. One of the most complex, most important, and financially largest types of taxes is the income tax because income represents one of the main sources of taxation through which countries collect substantial amounts of tax revenue. The aim of this paper is to explain more closely what a tax wedge is and how it functions in the Republic of Croatia in regards to the OECD countries. A tax wedge is the difference between an employer's gross labor cost and an employee's net salary. It is created as a result of labor taxation. An increase of the tax wedge increases a company's labor cost, and consequently also influences the level of unemployment. This paper starts from the assumption that the tax wedge in Croatia is too high, that it is one of the main causes of unemployment, and that it is needed to work on reducing it in the future.

• Keywords: Ključne riječi: porezni klin; porezno opterećenje; troškovi rada; porez na dohodak; Hrvatska
• Keywords (english): Keywords: tax wedge; tax load; labour costs; income tax; Croatia
• Language: croatian
• URN:NBN: urn:nbn:hr:148:512084
• 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: Reformatted digital
• Access conditions: Open access
• Created on: 2019-09-20 11:54:47