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Specifi?nosti sustava oporezivanja dobiti u RH i njegova prilagodba potrebama stupanja u ?lanstvo EU

Author

Listed:
  • Nika Sokol

    (Ekonomski fakultet, Sveu?ilišta u Zagrebu)

  • Tomislava Bürgler

    (Ministarstvo financija - Porezna uprava, Podru?ni ured Zagreb)

Abstract

Rad je usmjeren ocjeni sustava oporezivanja dobiti u RH, pri ?emu se polazi od hipoteze da sustav oporezivanja dobiti u RH nije neutralan, te da su porezni poticaji, oslobo?enja i olakšice uzrok narušavanja na?ela neutralnosti. Prigodom budu?ih reformi sustava oporezivanja dobiti, treba voditi ra?una o optimalnom na?inu poticanja gospodarstva kroz razli?ita rastere?enja poreznih obveznika. U kontekstu prilagodbe potrebama stupanja u ?lanstvo EU treba smanjiti neu?inkovitost postoje?ih oslobo?enja i olakšica uz istovremeno njihovo širenje na one (u skladu sa zahtjevima EU) koje ?e biti usmjerene na pove?anje gospodarske aktivnosti te blagostanje u Republici Hrvatskoj.

Suggested Citation

  • Nika Sokol & Tomislava Bürgler, 2011. "Specifi?nosti sustava oporezivanja dobiti u RH i njegova prilagodba potrebama stupanja u ?lanstvo EU," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 143-164.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:143-164
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    More about this item

    Keywords

    Oporezivanje dobiti; na?elo neutralnosti; porezni poticaji; oslobo?enja i olakšice.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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