Povlaštene stope poreza na dodanu vrijednost - "Ružičasti porez"

undergraduate thesis

• Title (english): The Reduced Value-Added Tax Rates - "Pink tax"
• Author: Tamara Tomić
• Mentor: Sonja Cindori (mentor)
• Committee member: Sonja Cindori (predsjednik povjerenstva)
• Committee member: Jasna Bogovac (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2024-05-17, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Povlaštene porezne stope su niže porezne stope od standardnih stopa koje se primjenjuju na određene proizvode i usluge, njome se oporezuje promet proizvoda bitnih za životni standard, proizvoda široke potrošnje. Povlaštene stope poreza na dodanu vrijednost u Republici Hrvatskoj su stope od 5 % i 13 % (uz izuzetak i od 0 %). Menstrualne potrepštine u Republici Hrvatskoj oporezuju se povlaštenom stopom od 13 % poreza na dodanu vrijednost. Oporezivanje menstrualnih potrepština smatra se „ružičastim porezom“ jer se njime radi diskriminacija nad populacijom ženskog spola. Menstrualne potrepštine ne svrstavamo u luksuzne proizvode, već u proizvode nužne za higijenu i zdravlje žena. „Ružičasti porez“, poznat i kao "pink tax," predstavlja pojavu gdje se proizvodi i usluge namijenjeni ženama naplaćuju višim cijenama u usporedbi s istim ili sličnim proizvodima i uslugama namijenjenim muškarcima. Uz „ružičasti porez“ vežemo negativna obilježja poput nedopuštenog obilježavanja u kojem se stvaraju rodni stereotipi, žene plaćaju više za osnovne potrepštine te to dovodi do stvaranja financijskog tereta i utječe na ekonomsku snagu žene. Kako bi se postigla veća jednakost i pravednost u cijenama proizvoda i usluga, koristi se multidisciplinarni pristup. Multidisciplinarni pristup donosi niz mogućih rješenja koji pomažu u stvaranju poticajnog okruženja za smanjenje diskriminacije na temeljnu spolnih razlika. U cilju multidisciplinarnog pristupa rješavanju problematike „ružičastog oporezivanja“ provedeno je anketno ispitivanje kojim je utvrđeno da velika većina ispitanika nije upoznata s tim pojmom (čak 55,6 %), ali je potaknulo podizanje svijesti o njemu

Abstract (english)

Preferential tax rates are lower tax rates than standard rates that are applied to certain products and services, they tax the turnover of products essential for the standard of living, consumer products. Preferential value added tax rates in the Republic of Croatia are 5 % and 13 % (with the exception of 0 %). Menstrual supplies in the Republic of Croatia are taxed at a preferential rate of 13 % value added tax. Taxation of menstrual supplies is considered a "pink tax" because it discriminates against the female population. We do not classify menstrual supplies as luxury products, but as products necessary for women's hygiene and health. The "pink tax", also known as the "pink tax", is a phenomenon where products and services intended for women are charged at higher prices compared to the same or similar products and services intended for men. We associate negative characteristics with the "pink tax", such as illegal labeling that creates gender stereotypes, women pay more for basic necessities, and this leads to the creation of a financial burden and affects the economic power of women. In order to achieve greater equality and fairness in the prices of products and services, a multidisciplinary approach is used. A multidisciplinary approach brings a number of possible solutions that help create a stimulating environment for reducing discrimination based on gender differences. With the aim of a multidisciplinary approach to solving the problem of "pink taxation", a survey was conducted, which determined that the vast majority of respondents were not familiar with this term (as much as 55.6 %), but it encouraged raising awareness about it.

• Keywords: povlaštene porezne stope; „ružičasti porez“; porez na dodanu vrijednost; multidisciplinarni pristup; anketno ispitivanje
• Keywords (english): preferential tax rates; "pink tax"; value added tax; multidisciplinary approach; survey
• Language: croatian
• URN:NBN: urn:nbn:hr:199:509914
• Study programme: Title: Tax; Study programme type: professional; Study level: undergraduate; Academic / professional title: prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke (prvostupnik/prvostupnica (baccalaureus/baccalaurea) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2024-05-17 09:39:48