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PREDANOST ZAKONODAVCA TEMELJNIM (SOCIJALNIM) POREZNIM NAČELIMA USTAVA PRI UREĐENJU SUSTAVA OPOREZIVANJA DOHOTKA U REPUBLICI HRVATSKOJ

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  • المصدر:
    Zbornik Pravnog fakulteta Sveučilišta u Rijeci; ISSN 1330-349X (Print); ISSN 1846-8314 (Online); Volume 43; Issue 1
  • نوع التسجيلة:
    Electronic Resource
  • الدخول الالكتروني :
    info:eu-repo/semantics/altIdentifier/doi/10.30925/zpfsr.43.1.13
  • معلومة اضافية
    • Additional Titles:
      LEGISLATOR’S COMMITMENT TO THE FUNDAMENTAL (SOCIAL) TAX PRINCIPLES IN THE CONTEXT OF THE DESIGN OF INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA
    • Publisher Information:
      2022
    • Added Details:
      Kuzelj, Valentino
      Jerković, Emina
      Perić, Renata
    • نبذة مختصرة :
      Porez na dohodak, zbog svojega temeljnog strukturnog obilježja prilagodljivosti gospodarskoj snazi poreznih obveznika, jedan je od temeljnih instrumenata ostvarenja porezne pravednosti. Pritom progresivnost sustava oporezivanja dohotka ne utječe isključivo na ostvarenje redistributivnog načela, već se smatra pogodnim instrumentom ublažavanja ili anuliranja negativnih posljedica regresivnoga djelovanja neizravnih poreza, ponajprije poreza na dodanu vrijednost. Dodatno, sredstva ubrana s osnove poreza na dohodak, kao dijeljenog poreza, najizdašniji su izvor financiranja jedinica lokalne i područne (regionalne) samouprave i javnih usluga koje one osiguravaju građanima. Imajući navedeno na umu, promotri li se razvoj hrvatskoga sustava oporezivanja dohotka, osobito u posljednjih desetak godina, postavlja se pitanje uspijeva li on u ostvarivanju svojih temeljnih funkcija: fiskalne i socijalne.
      Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity. The progressiveness of the personal income tax system does not exclusively affect the realization of the redistributive principle; it is also considered as a suitable instrument for mitigating or annulling the negative consequences of the regressive effect of indirect taxes, primarily value added tax. In addition, the funds collected from personal income tax, as a shared tax, represent the most generous source of funding for local and regional self-government units and public services which they provide to their residents. Having this in mind, if the development of the Croatian personal income tax system is observed, especially in the last ten years, the question arises whether it succeeds in achieving its basic functions: fiscal and social.
    • الموضوع:
      porez na dohodak; kompenzatorna progresija; apsolutna progresija; redistributivno načelo; jedinice lokalne i područne (regionalne) samouprave; personal income tax; compensatory progression; absolute progression; redistributive principle; local and regional selfgovernment units; text; info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion
    • Note:
      application/pdf
      English
      Croatian
    • Other Numbers:
      HRCAK oai:hrcak.srce.hr:278113
      https://hrcak.srce.hr/278113
      https://hrcak.srce.hr/file/402783
      https://hrcak.srce.hr/file/402782
      1336965571
    • Contributing Source:
      HRCAK PORTAL ZNANSTVENIH CASOPISA REPUB
      From OAIster®, provided by the OCLC Cooperative.
    • الرقم المعرف:
      edsoai.on1336965571
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