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Efektivno opterećenje porezom na dohodak: ima li samostalna djelatnost povlašten status u sustavu poreza na dohodak?

Author

Listed:
  • Hrvoje Šimović

    (Faculty of Economics and Business, University of Zagreb)

  • Milan Deskar Škrbić

    (Razvojni forum Zagreb)

Abstract

U radu se analizira efektivno porezno opterećenje dohotka od samostalne djelatnosti i nesamostalnog rada. Na osnovu niza „ex post“ pokazatelja efektivnog poreznog opterećenja rad ukazuje na povlašten porezni položaj dohotka od samostalne djelatnosti u odnosu na dohodak od nesamostalnog rada. Nadalje, na osnovu analiziranih podataka u radu se kritiziraju posljednje izmjene kod poreza na dohodak te se smatra da navedene izmjene neće značajnije doprinijeti niti pravednijem niti učinkovitijem sustavu poreza na dohodak.

Suggested Citation

  • Hrvoje Šimović & Milan Deskar Škrbić, 2010. "Efektivno opterećenje porezom na dohodak: ima li samostalna djelatnost povlašten status u sustavu poreza na dohodak?," EFZG Working Papers Series 1004, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:1004
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    File URL: http://web.efzg.hr/repec/pdf/Clanak%2010-04.pdf
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    More about this item

    Keywords

    porez na dohodak; efektivne porezne stope; samostalna djelatnost; nesamostalni rad; Hrvatska;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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