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Mogu?i pristup reformi poreznog sustava Republike Hrvatske

Author

Listed:
  • Guste Santini

    (www.rifin.com)

Abstract

Fiksiranje te?aja kune odredilo je središnje mjesto poreznom sustavu i poreznoj politici u ostvarivanju stabilizacijskih, razvojnih i redistributivnih ciljeva. Što je neka zemlja nerazvijenija, to se mora u ve?oj mjeri oslanjati na tzv. neizravne potrošne poreze. U maloj, nerazvijenoj i otvorenoj zemlji, kao što je Hrvatska, porezni sustav valja konstruirati tako da omogu?i dinamiziranje razvoja, u prvom redu, dok su fiskalni i socijalni zahtjevi u drugom planu. Kretanje dvostrukih deficita, teku?eg ra?una i prora?unskog, odre?eno je razinom „potrošnosti“ poreznog su stava promatrane zemlje. Upotreba standardne podjele poreza i podjele poreza prema kriteriju vremena daju razli?ite rezultate. Standardna podjela poreza ne daje primjerenu dijagnozu stanja gospodarstva odnosne zemlje. Stvarno stanje može biti lošije/bolje od stanja koje pokazuje veli?ina ubranih poreznih prihoda putem standardne podjele poreza. Samo ispravna dijagnoza stanja omogu?ava nosiocima ekonomske politike primjerenu terapiju odre?enog gospodarstva. Gospodarska kriza u nekim zemljama eurozone, tranzicijskim zemljama pokazuju da je stanje u tim i takvim zemljama puno složenije i time neizvjesnije nego što to pokazuje uobi?ajeno uspore?ivanje dvaju deficita.

Suggested Citation

  • Guste Santini, 2011. "Mogu?i pristup reformi poreznog sustava Republike Hrvatske," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 99-130.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:99-130
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    Citations

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    Cited by:

    1. Stjepan Zdunic, 2011. "From the impossible monetary trinity towards economic depression," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 29(2), pages 395-422.

    More about this item

    Keywords

    standardna podjela poreza; podjela poreza prema kriteriju vremena; saldo teku?eg ra?una platne bilance; prora?unski deficit; vrijeme; izravni i neizravni porezi; štednja i kredit; javni i inozemni dug.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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