Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Austrija, Mađarska, Poljska, Grčka

master's thesis

• Author: Marin Onorato
• Mentor: Katarina Ott (mentor)
• Committee member: Katarina Ott (predsjednik povjerenstva)
• Committee member: Mladen Jurak (član povjerenstva)
• Committee member: Miljenko Marušić (član povjerenstva)
• Committee member: Marcela Hanzer (član povjerenstva)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2015-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

Ovaj rad bavi se pitanjem progresivnosti poreza na dohodak u Hrvatskoj, Mađarskoj, Grčkoj, Poljskoj i Austriji. Kako bi sustavno i transparentno mogli usporediti rezultate najvažnije je bilo primijeniti određenu metodologiju. Metodologija je u bitnom preuzeta iz OECD-ovog godišnjeg izvještaja o porezu na dohodak te primijenjena na hrvatsko zakonodavstvo. Najvažnije pitanje koje je bilo postavljeno u radu je u kakvom je odnosu hrvatski porez na dohodak s promatranim zemljama. U Hrvatskoj vlada mišljenje kako je porez na dohodak veoma visok te je vrlo teško ulagati u razvijene tehnologije koje zahtijevaju visoko obrazovane kadrove. Nakon detaljne analize pokazano je kako Hrvatska zaista ima veliki porezni klin za iznadprosječne plaće što znači da je trošak poslodavca veoma velik za takve plaće. Za prosječnu bruto plaću porezni klin iznosi 40% troškova poslodavca za samca bez djece, odnosno 35% troškova poslodavca za parove sa dvoje djece koji primaju prosječne plaće. Takav porezni klin je veoma blizu prosjeka država članica OECD-a. Drugo važno pitanje bavi se odnosom povećanja poreza s povećanjem bruto plaća. Analiza je pokazala kako se Hrvatska ne izdvaja ni u jednom od pokazatelja progresivnosti. Dakle, u Hrvatskoj je porezni sustav progresivan što znači da se više u relativnom smislu oporezuju osobe s većim bruto plaćama.

Abstract (english)

This paper deals with the issue of the income tax progressivity in Croatia, Hungary, Greece, Poland and Austria. To systematically and transparently compare the results the most important thing was to apply a certain methodology. The methodology is essentially taken from the OECD's annual report on income tax and applied to Croatian legislation. The most important issue that was raised in the paper was how it relates Croatian income tax with selected countries. Common opinion in Croatia is that the income tax is very high and that is very difficult to invest in high technologies that require high educated staff. After detailed analysis it is shown that Croatia really has a large tax wedge for high salaries which means that the employer's cost is very high for such salaries. For the average gross wage, tax wedge is 40% of the total labour costs for a single person without children, or 35% of the total cost for couples with two children who receive an average salary. This tax wedge is very close to the average of OECD countries. Another important issue was linked to tax increases with an increase in gross wages. The analysis showed that Croatia does not stand out in any of the indicators of progressivity. Croatian tax system is progressive, that means in relative terms, higher gross wages are taxed with higher taxes.

• Keywords: progresivnost poreza na dohodak
• Keywords (english): income tax progressivity
• Language: croatian
• URN:NBN: urn:nbn:hr:217:309218
• Study programme: Title: Finance and Business Mathematics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra matematike (magistar/magistra matematike)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-01-29 08:55:16