ANALIZA POVEZANOSTI RAZINE OBRAZOVANJA I POREZNE PISMENOSTI KAO KOMPONENTE FINANCIJSKE PISMENOSTI U REPUBLICI HRVATSKOJ

master's thesis

• Title (english): ANALYSIS OF THE CONNECTION BETWEEN EDUCATION AND TAX LITERACY AS A COMPONENT OF FINANCIAL LITERACY IN THE REPUBLIC OF CROATIA
• Author: Karla Bukovec
• Mentor: Nika Šimurina (mentor); MBZ: 234592
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Marijana Ivanov (član povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2020-11-10, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

U rad će se, korištenjem odgovarajuće literature, s teorijskog aspekta nastojati prikazati njihove definicije i važnost. Porezno opismenjavanje stanovništva relativno je nova aktivnost s čijom se primjenom započelo u razvijenim zemljama. Sukladno tome, ono predstavlja važan društveni izazov koji zahtjeva međusobnu suradnju između poreznih obveznika te obrazovnog sektora, javnog sektora i ostalih važnih institucija u procesu poreznog opismenjavanja. Porezno pismena osoba sposobna je izračunati vlastite porezne obveze, upoznata je s poreznom terminologijom i vlastitim poreznim pravima te je svjesna važnosti plaćanja poreza što ju čini odgovornim poreznim obveznikom. Takva će primjerena razina porezne pismenosti omogućiti razumijevanje čestih promjena u poreznom sustavu te prilagođavanje istima i dovesti do boljitka, kako za pojedinca, tako i za cjelokupnu državu. U Republici Hrvatskoj raste svijest o važnosti jednog od temeljnih resursa današnjice, odnosno znanja kao pokretača i glavnog katalizatora promjena 21. stoljeća. Zato se važnost djelatnosti obrazovanja promatra na pojedinačnoj te nacionalnoj razini. U zadnjem dijelu rada, nastojat će se istražiti aktualna razina porezne pismenosti u Republici Hrvatskoj. Objasnit će se značajna uloga obrazovnih institucija u procesu poreznog opismenjavanja te će se njihova povezanost nastojati prikazati kroz provedeno istraživanje. Na temelju rezultata istraživanja, navest će se prijedlozi za širenje i promociju poreznog opismenjavanja.

Abstract (english)

The concept of tax literacy and education in the Republic of Croatia will be introduced into the paper using appropriate literature. Their importance will first be attempted to be shown from a theoretical point of view. Tax literacy of the population is a relatively new activity whose implementation has begun in developed countries. Accordingly, it represents an important societal challenge that requires mutual cooperation between taxpayers, the education sector, the public sector and other important institutions in the process of tax literacy. A tax literate person is able to calculate his or her own tax liabilities, is familiar with tax terminology and his or her own tax rights, and is aware of the importance of paying taxes, which makes him or her a responsible taxpayer. Such an appropriate level of tax literacy will enable understanding of frequent changes in the tax system and adaptation to them and lead to improvement, both for the individual and for the state as a whole. In the Republic of Croatia, there is a growing awareness of the importance of one of the basic resources of today, ie knowledge as the initiator and main catalyst for change in the 21st century. Therefore, the importance of education activities is observed at the individual and national level. In the second part of the paper, an attempt will be made to investigate the current level of tax literacy in the Republic of Croatia. The significant role of educational institutions in the process of tax literacy will be explained and their connection will be shown through the conducted research. Based on the results of the research, proposals for spreading and promoting tax literacy will be listed.

• Keywords: porezna pismenost; Republika Hrvatska; porezi; obrazovanje; anketno istraživanje
• Keywords (english): tax literacy; the Republic of Croatia; taxes; education; surveys research
• Language: croatian
• URN:NBN: urn:nbn:hr:148:671404
• 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: 2020-12-07 13:29:29