Komparativna analiza poreznih sustava Novog Zelanda i Republike Hrvatske

master's thesis

• Title (english): Comparative analysis of the tax systems of New Zealand and Republic of Croatia
• Author: Elio Babačić
• Mentor: Nika Šimurina (mentor); MBZ: 234592
• 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: 2021-09-13, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

U ovome diplomskom radu obrađena je temeljita analiza poreza i poreznih sustava dvije
zemlje koje su po ustrojstvu slične, ali po učinkovitosti značajno različite, te stavlja naglasak
na karakteristike koje čine pojedini porezni sustav boljim za zdravlje gospodarstva u cjelini.
Uz temeljna načela, obilježja te ciljeve i učinke oporezivanja, ovaj rad temeljito analizira
porezne sustave Republike Hrvatske i Novog Zelanda. Svaki porezni sustav ima svoje
specifičnosti i različitosti, međutim mnogo je načela po kojima su slični, kao i sličnih ili istih
ciljeva koje žele ostvariti. Pored toga, u istraživačkom dijelu rada analiziraju se važni
pokazatelji oba spomenuta porezna sustava, poput udjela poreznih prihoda u BDP-u, strukture
poreznih prihoda, pregleda poreznih stopa u promatranom razdoblju te poreznih prihoda u
promatranom razdoblju. Time se naglasak stavlja na performanse poreznog sustava svake od
promatranih dviju zemalja u različitim vanjskim uvjetima poput svjetske financijske krize, no
i unutarnjim uvjetima i odlukama fiskalne vlasti. Izvor istraživanja čine sekundarni izvori
podataka, koji obuhvaćaju knjige, znanstvene članke, međunarodne publikacije te internetske
izvore. Svrha ovoga rada jest čitaocu prikazati značajnu ulogu kvalitetnog vođenja porezne
politike koja je važan stup cjelokupne fiskalne politike, te utjecaj kojeg ona ima na cjelokupno
gospodarstvo. Komparativna analiza poreznih sustava Republike Hrvatske i Novog Zelanda
svakako je slikovit prikaz različitih karakteristika koje porezni sustav mora imati kako bi bio
kvalitetniji, jednostavniji i učinkovitiji, što će također čitaocu dati uvid u kompleksnost ove
teme.

Abstract (english)

This thesis deals with a thorough analysis of taxes and the tax system of two countries that are
similar in structure, but significantly different in efficiency, and emphasizes the characteristics
that make each tax system better for the economy as a whole. In addition to the basic
principles, characteristics, objectives and effects of taxation, this paper thoroughly analyses
the tax systems of the Republic of Croatia and New Zealand. Each tax system has its own
specifics and differences, but there are many principles by which they are similar, as well as
the fact that they have the same goals they want to achieve. In addition, the research part of
the paper analyses important indicators of both mentioned tax systems, such as the share of
revenues in GDP, the structure of tax revenues, the review of tax rates in the observed period
and tax revenues in the observed period. This puts emphasis on the performance of the tax
system of each of the observed countries in different external conditions such as the global
financial crisis, but also the internal conditions and decisions of the fiscal authorities. The
source of research of this paper consists of secondary data sources, which include books,
scientific articles, international publications and online sources. The purpose of this paper is
to show the reader the important role of a quality tax policy, which is an important pillar of
the overall fiscal policy, and the impact it has on the entire economy. A comparative analysis
of the tax systems of the Republic of Croatia and New Zealand is certainly a presentation of
the various characteristics that the tax system must have in order to be better, simpler and
more efficient, which will also give the reader an insight into the complexity of this topic.

• Keywords: porezni sustav; porezna politika; Republika Hrvatska; Novi Zeland
• Keywords (english): tax system; tax policy; Republic of Croatia; New Zealand
• Language: croatian
• URN:NBN: urn:nbn:hr:148:590974
• 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: 2021-09-14 16:52:31