Promjene u prihodima lokalnih samouprava: Utjecaj porezne reforme na proračune baranjskih jedinica lokalne samouprave : Diplomski rad ; Changes in the revenues of local self-governments: The impact of tax reform on the budgets of local municipalities in Baranja : Graduate paper

U studenom 2023. godine provedena je porezna reforma s ciljem poboljšanja efikasnosti i pravednosti sustava oporezivanja dohotka. Jedna od ključnih izmjena je ukidanje prireza porezu na dohodak. Iako je ovaj porezni prihod izvorni prihod proračuna jedinica lokalne samouprave, kao segmentom fiskalne decentralizacije, lokalnim samoupravama je omogućeno da nadoknade gubitak prihoda samostalnim određivanjem viših stopa poreza na dohodak. Cilj ovog rada je analizirati značaj prireza kao izvora prihoda jedinica lokalnih samouprava na području Baranje te istražiti njihov utjecaj na porezne rezidente istraživanog područja. ; In November 2023, a tax reform was implemented with the aim of improving the efficiency and fairness of the income tax system. One of the most important changes was the abolition of the income tax surcharge. Although this tax revenue was originally part of the budget revenue of local self-government units, local self-governments can now compensate for the loss of revenue as part of fiscal decentralization by independently setting higher income tax rates for their residents. The aim of this paper is to analyze the importance of the surtax as a source of revenue for the local self-government units in the Baranja region and to examine its impact on the taxpayers of the examined area.