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Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj

Author

Listed:
  • Hrvoje Šimović

    (Faculty of Economics and Business, University of Zagreb)

  • Milan Deskar-Škrbić

    (Erste&Steiermarkische bank)

Abstract

U radu se analizira učinak promjena poreznih stopa u sustavu doprinosa i poreza na dohodak na porezno opterećenje rada u Hrvatskoj. Kada se govori o poreznom opterećenju rada, misli se na oporezivanje bruto dohotka fizičkih osoba. Bruto dohodak fizičkih osoba u Hrvatskoj oporezuje se s nekoliko poreznih oblika: doprinosima poslodavca i zaposlenika te prirezom i porezom na dohodak. Izmjene poreznih stopa i ostalih poreznih elemenata (npr. osobni odbitak, porezni razredi) predmet su učestalih izmjena u svrhu postizanja određenih ciljeva ekonomske politike. Osnovni cilj rada je preispitati učinke takvih promjena na ukupno porezno opterećenje i porezni klin, na distribuciju poreznog tereta i progresivnost te na razinu poreznih prihoda (fiskalni učinak).

Suggested Citation

  • Hrvoje Šimović & Milan Deskar-Škrbić, 2015. "Učinak promjena poreznih stopa na porezno opterećenje rada u Hrvatskoj," EFZG Working Papers Series 1513, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:1513
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    Keywords

    Porez na dohodak; porezne stope; porezni klin; progresivnost; fiskalni učinak;
    All these keywords.

    JEL classification:

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

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