UTJECAJ DIGITALNIH NOMADA NA PROMJENE POREZNIH SUSTAVA NA PRIMJERU ODABRANIH ZEMALJA ČLANICA EUROPSKE UNIJE

master's thesis

• Title (english): IMPACT OF DIGITAL NOMADS ON CHANGES IN TAX SYSTEM ON THE EXAMPLE OF SELECTED COUNTRIES OF EUROPEAN UNION
• Author: Valentina Požgaj
• Mentor: Maja Mihelja Žaja (mentor)
• Committee member: Maja Mihelja Žaja (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Committee member: Antonija Buljan (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2022-05-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Unazad nekoliko godina razvoj digitalnih tehnologija i globalizacija pokrenuli su brojne promjene u svijetu. Zahvaljujući navedenom transformirao se i način rada i poslovanja, te se tako pojavio i novi pojam, digitalni nomad. Digitalni nomadi su osobe koje zahvaljujući tehnologiji mogu obavljati svoj posao iz bilo kojeg kutka Zemlje, uz uvjet da im je na raspolaganju dobra internetska mreža. Navedeno je dovelo do velike mobilnosti radne snage i slobode pojedinaca pri odabiru mjesta za život i rad. Međutim, pojava digitalnih nomada sa sobom je donijela i razna pitanja i prilike za izmjenu zakona i načina oporezivanja istih. Države diljem svijeta uvele su razne vize kako bi privukle digitalne nomade, za koje se smatra da će pridonijeti razvoju njihovog gospodarstva. Isto tako, da bi ih privukle potrebno je i dobro definirati kako će se oni i njihovi primici oporezivati. Zbog navedenog porezna konkurencija je sve jača u cijelom svijetu jer države žele biti što privlačnije digitalnim nomadima. To se prije svega postiže uvođenjem raznih povlaštenih poreznih tretmana i olakšica, koje su prvenstveno usmjerene na visokoobrazovane nerezidente s visokim prihodima. U radu se razmatra utjecaj digitalnih nomada na promatrane države te njihova povezanost s poreznim sustavom i uvedenim poreznim olakšicama.

Abstract (english)

Over the past few years, the development of digital technologies and globalization have triggered numerous changes in the world. Due to that, the way of working and doing business was transformed, so a new concept appeared, the digital nomad. Digital nomads are people who, thanks to technology, can do their job from anywhere in the world, provided they have access to a good internet network. This has led to great mobility of labour and freedom of individuals in choosing a place to live and work. However, the emergence of digital nomads has brought various issues and opportunities for law changes and the way they are taxed. Countries around the world have introduced various visas to attract digital nomads, which are believed to contribute to the development of their economy. Also, in order to attract them, it is necessary to define how they and their income will be taxed. Due to the mentioned, tax competition is getting stronger all over the world because countries wants to be as attractive as possible to digital nomads. This is achieved primarily through the introduction of various preferential tax treatments and benefits, which are primarily aimed at highly educated highincome individuals. This thesis shows the impact of digital nomads on the observed countries and their connection with the tax system and special tax incentives.

• Keywords: digitalni nomadi; porezni sustav; Europska unija; porezna konkurencija
• Keywords (english): digital nomads; tax system; European Union; tax competition
• Language: croatian
• URN:NBN: urn:nbn:hr:148:199139
• 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 students and staff of home institution
• Created on: 2022-05-26 18:43:57