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Hrvatski porezni sustav: Je li u funkciji investiranjac

Author

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  • Branko Parac

    (Veleucilišta Baltazar Zaprešic)

Abstract

Jedno od kljucnih obilježja hrvatskog poreznog sustava posljednjih 20-ak godina svakako je njegova redovita revizija i ozbiljna promjena nakon svakog izbornog ciklusa, a potom i brojne izmjene i dopune normativnog okvira (poreznih propisa) tijekom njegove implementacije. Valja podsjetiti da su gotovo sve izmjene obrazlagane gotovo na jednak nacin i s jednakim ciljem, pri cemu se posebno cesto istice poticanje poduzetništva i investicija. Naravno, navedena nestabilnost i nepredvidivost buduceg poreznog sustava ne predstavljaju poduzetnicku klimu koja bi bila poticajna za investicije. U prilogu se posebno obracuju neki od poreznih oblika, koji su, prema mišljenju autora priloga, negativno utjecali na nedostatne investicije, što je preduvjet za rješavanje kljucnog hrvatskog problema, a to je svakako nedovoljna zaposlenost radno aktivnog stanovništva. U uvjetima recesije, koja ce se, po svemu sudeci, nastaviti i sedmu godinu zaredom, utjecaj poreznog sustava na investicijske odluke postaje još važniji. Inace, u prilogu se, osim klasicnih poreznih oblika, koji su javna davanja bez izravne protucinidbe, posebno onih koji su važni poduzetnicima u postupku odlucivanja o investicijama, obracuju i neki doprinosi koji, posebno u hrvatskim uvjetima, predstavljaju specificno porezno opterecenje i svakako izravno utjecu na profitabilnost investicijskog projekta, jednako kao i porezi. Prilogom se želi ukazati na potrebu ozbiljne revizije postojeceg poreznog sustava, te njegova oblikovanja u sadržaju, koji ce biti poticajan za investitore, posebice inozemne, bez cega se cini da nece biti mogu- ce riješiti zabrinjavajucu nezaposlenost i besperspektivnost, posebice mladih. Uostalom, revizija poreznog sustava jedna je od ekonomskih preporuka Europske komisije (EK) u okviru procedura za sanaciju prekomjernog deficita, (EDP), s pocetka lipnja 2014. godine. Autor drži potrebnim podsjetiti na rezultate brojnih istraživanja iz kojih proizlazi zakljucak da postojecu javnu potrošnju, koja se primarno financira iz poreza (i doprinosa), nije moguce zadržati na dostignutoj razini, te da je hrvatski porezni kapacitet, kako poduzetnika, tako i stanovništva, iscrpljen i na granici održivosti.

Suggested Citation

  • Branko Parac, 2014. "Hrvatski porezni sustav: Je li u funkciji investiranjac," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 27-66.
    • Handle: RePEc:eff:ekoeco:v:21:y:2014:i:2:p:27-66
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    More about this item

    Keywords

    hrvatski porezni sustav; oporezivanje i poduzetništvo; poticanje ulaganja; izmjene poreznog sustava;
    All these keywords.

    JEL classification:

    • 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
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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