Socijalni učinci poreza na dodanu vrijednost

undergraduate thesis

• Title (english): Social Impact of Value Added Tax
• Author: Maja Šafran
• 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: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law; Financial Law

Abstract

Fiskalna politika ne kontrolira samo globalne čimbenike koji utječu na nacionalno tržište i gospodarstva, već postaje unutarnje jamstvo osiguravajući društveni razvoj. Oporezivanje je važan izvor državnih prihoda. To je ključni instrument makroekonomske politike koji pridonosi osiguravanju društvene pravde i smanjenju nejednakosti dohotka i bogatstva u gospodarstvu. Također, ovaj izvor je preferiran izvor prihoda u državnom proračunu iz razloga što ne uključuje plaćanje kamata, nego pomaže u imobilizaciji maksimalnih ušteda u društvu kroz izravno i neizravno oporezivanje.

Jedan od najvažnijih elemenata poreznog sustava je porez na dodanu vrijednost. Taj se porez proširio svijetom brže od bilo kojeg drugog novog poreza u modernoj povijesti te kao takav glavni je mehanizam osiguranja ekonomskog razvoja. Porez na dodanu vrijednost u odnosu na ostale poreze po udjelu u proračunskim prihodima jedan je od značajnijih poreza i čini najveći dio prihoda državnog proračuna. U Republici Hrvatskoj stope ovog poreza određene su Zakonom o porezu na dodanu vrijednost. Danas se prema Zakonu o porezu na dodanu vrijednost predviđa opća stopa od 25%, uz dvije snižene stope od 13% i 5%. Porez na dodanu vrijednost posjeduje različite učinke, a središnje mjesto u ovom radu zauzimaju socijalni učinci. Od drugih učinaka, postoje i fiskalni te gospodarski učinci.

Abstract (english)

Fiscal policy not only controls global factors affecting national markets and economies, but also becomes an internal guarantee ensuring social development. Taxation is a significant source of government revenue. It is a key instrument of macroeconomic policy contributing to social justice and reducing income and wealth inequalities in the economy. Moreover, this source is a preferred revenue source in the state budget because it does not involve interest payments but helps immobilize maximum savings in society through direct and indirect taxation.

One of the most important elements of the tax system is value-added tax. This tax has spread worldwide faster than any other new tax in modern history and as such is a major mechanism for ensuring economic development. Value-added tax, in relation to other taxes as a share of budget revenues, is one of the most significant taxes and constitutes the largest part of state budget revenue. In the Republic of Croatia, the rates of this tax are determined by the Value Added Tax Act. Today, according to the Value Added Tax Act, a general rate of 25% is foreseen, with two reduced rates of 13% and 5%. Value added tax has different effects, and the central place in this paper is occupied by social effects. Among other effects, there are also fiscal and economic effects.

• Keywords: oporezivanje; porezi; dodana vrijednost; socijalni učinci; regresivnost; stope
• Keywords (english): taxation; taxes; added value; social effects; regressivity; rates
• Language: croatian
• URN:NBN: urn:nbn:hr:199:901043
• 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: 2024-07-01 12:27:33