Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost

master's thesis

• Title (english): Analysis of the impact of capital accumulation and type of tax systems on economic and social inequality
• Author: Marta Žinić
• Mentor: Maja Mihelja Žaja (mentor); MBZ: 295693
• Committee member: Marko Primorac (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 radu analiziran je utjecaj akumulacije kapitala i vrste poreznih sustava na ekonomsku i socijalnu nejednakost u odabranim zemljama u svijetu. Prikazana je povijest poreza i njihova osnovna podjela kako bi se podrobnije mogao obraditi navedeni utjecaj. Uvedeni su pojmovi progresivnog, regresivnog i proporcionalnog poreznog sustava u svrhu pojašnjavanja njihovog distributivnog učinka, odnosno njihovog učinka na preraspodjelu dohotka i bogatstva. Također definiran je pojam kapitala, akumulacije kapitala, način njihovog mjerenja te pojam mrtvog kapitala koji utječe na smanjivanje mogućnosti razvoja i rasta onih najugroženijih. Prikazani su i pojmovi ekonomske i socijalne nejednakosti te utjecaj poreza i poreznih sustava na njih te kako zemlje koriste porezne sustave i fiskalnu politiku kako bi iste smanjila. Analizirala se neravnomjernost distribucije bogatstva u svijetu u zadnjih nekoliko godina te kako ta neravnomjerna distribucija utječe na povećanje nejednakosti i na sve veće povećanje razlika između najbogatijih i najsiromašnijih. Također se analizirala rastuća nejednakost u SAD-u, Njemačkoj, Finskoj i Kini kako bi se ista objasnila ne samo na svjetskoj razini nego i unutar i između zemalja. Opisani su i načini na koji zemlje mogu putem zakona i promjene poreznih sustava utjecati na ravnomjerniju distribuciju, smanjenje nejednakosti te povećanjem prilika za sve neovisno o statusu, rasi, godinama, vjeri, životnim prilikama i ostalim faktorima.

Abstract (english)

This paper analyzes the impact of capital accumulation and the type of tax systems on
economic and social inequality in chosen countries in the world. The history of taxes and their
basic division are presented in order to be able to process these effects in more detail, the
concepts of progressive, regressive and proportional tax system are introduced in order to
clarify their distributive effect, i.e. their effect on income and wealth redistribution. The
concept of capital, accumulation of capital, the method of their measurement and the concept
of dead capital, which affects the reduction of opportunities for development and growth of
the most vulnerable, are also defined. The concepts of economic and social inequality and the
impact of taxes and tax systems on them, as well as how countries use tax maintenance and
fiscal policy to reduce them, are also presented. The uneven distribution of wealth in the world in the last few years has been analyzed and how this uneven distribution affects the increase in inequality and the growing gap between the richest and the poorest. Growing inequalities in the US, Germany, Finland and China were also analyzed to explain them not only globally but also within and between countries. It also describes ways in which countries can influence more even distribution, reduce inequality and increase opportunities for all, regardless of status, race, age, religion, living conditions and other factors, through laws and changes in tax systems

• Keywords: porezni sustavi; nejednakost; kapital; akumulacija kapitala; distribucija
• Keywords (english): tax system; inequality; capital; capital accumulation; distribution
• Language: croatian
• URN:NBN: urn:nbn:hr:148:409531
• Study programme: Title: 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: Open access; Embargo expiration date: 2022-09-22
• Created on: 2021-09-22 08:33:03