Analiza elemenata fiskalne politike u funkciji podizanja fertiliteta u državama članicama Europske unije

master's thesis

• Title (english): Analysis of fiscal policy elements aimed at fertility increase in member states of the European Union
• Author: Igor Fresl
• Mentor: Ivan Čipin (mentor)
• Committee member: Petra Međimurec (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2022-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Uz zelenu tranziciju, digitalizaciju i četvrtu industrijsku revoluciju, pitanje demografskih promjena jedan je od najvećih izazova s kojim se suočava današnja Europa. Neminovno starenje stanovništva te razdoblje niskoga fertiliteta na gotovo cijelome kontinentu dovode u pitanje održivost dosadašnjega koncepta socijalne države, a smanjeni kontingenti radnoaktivnoga stanovništva utječu na tržište rada i ugrožavaju dugoročni gospodarski rast. Uz to su mnoge nove zemlje članice pogođene depopulacijskim procesima i odseljavanjem velikoga broja stanovnika u zapadne članice Europske unije. Sve navedeno dodatno naglašava važnost dugoročnoga promišljanja cjelovite demografske politike, posebno one koja ima za cilj povećati stopu fertiliteta. U radu se stoga razmatraju različiti pristupi koji čine okosnicu pronatalitetne politike u zemljama članicama Europske unije, a koji obuhvaćaju porezne olakšice u sustavu poreza na dohodak, porez na dodanu vrijednost te izravne novčane transfere poput dječjega doplatka i jednokratne novčane naknade za novorođenče. Osim toga, zasebno se promatraju i kategorije poput dopusta namijenjenih roditeljima te s njima usko povezanih sustava rane institucionalne skrbi o djeci (RPOO) koji su od osobite važnosti kada je riječ o usklađenosti obiteljskoga i poslovnoga života. Cilj je ovoga rada na temelju europskih i drugih međunarodnih baza podataka i istraživanja predočiti instrumentarije kojima se potpomaže i potiče roditeljstvo u Europskoj uniji, s posebnim osvrtom na modele triju zemalja (Švedska, Njemačka te Hrvatska). Iz predstavljenih će se obrazaca promatranih mjera donijeti procjena odnosa između pristupa pronatalitetnoj politici i relativne uspješnosti u održavanju ili povećanju fertiliteta, tj. broja novorođenih te ocijeniti njihova smislenost, izdašnost i dugoročna održivost. Zaključno se ukratko razmatra buduća demografska perspektiva Europske unije, uz isticanje značaja usvajanja i primjene dokazano najboljih praksi politika za povećanje fertiliteta, ali i nužnost promišljanja o eventualnoj promjeni koncepta države blagostanja i/ili izraženijoj orijentaciji prema pomno osmišljenoj useljeničkoj politici kao njezinoj alternativi.

Abstract (english)

Along with the green transition, digitalization and the fourth industrial revolution, the issue of demographic renewal is currently one of the biggest challenges in Europe. The inevitable population aging and low and stagnant fertility rates in most European countries call into question the sustainability of the current concept of the welfare state, while a reduced working age population both affects the labor market and threatens long-term economic growth. In addition, newer Eastern European member states are witnessing both depopulation processes and the migration of a large number of their citizens to western EU members. All of the abovementioned further emphasizes how important it is in the long run to explore a comprehensive demographic policy aimed at fertility increase. This paper therefore analyses various approaches that are at the very heart of the pro-natalist policy in the EU and that includes tax incentives in the income tax system, value-added tax and direct cash transfers such as child allowance and one-off cash benefits (so-called Baby bonus) for newborns. Furthermore, options such as parental leave schemes and closely related early childhood education and care systems (ECEC), which are proven to be particularly important for achieving work-life balance, are analyzed separately. The purpose of this paper is to present the measures used to encourage and support parenthood in the European Union, based on European and other international databases and research, with special reference to the models in three countries (Sweden, Germany and Croatia). The relationship between the approach to the pro-natalist policy and its relative success in maintaining or increasing fertility, i.e. the number of newborns, is made on the basis of the patterns observed in the implementation of such measures. Their significance, generosity, and long-term sustainability are also evaluated. The conclusion of this paper provides a brief discussion on the demographic outlook for the European Union, with emphasis placed on the importance of adopting and applying proven best practices of the pro-natalist policy aimed at fertility increase. It also analyses the necessity of exploring possible changes in the concept of the welfare state and/or, as an alternative, a more pronounced orientation towards a carefully designed immigration policy.

• Keywords: fertilitet; pronatalitetna politika; porezni sustav; jednokratna naknada; dječji doplatak; roditeljski dopust; RPOO
• Keywords (english): fertility; pro-natalist policy; tax system; one-off cash benefit; child allowance; leave policies; ECEC
• Language: croatian
• URN:NBN: urn:nbn:hr:148:023129
• 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: Open access; Embargo expiration date: 2023-03-23
• Created on: 2022-09-23 09:40:20