Porezni izdaci u sustavu poreza na dobit: primjer Bosne i Hercegovine

Lazović-Pita, Lejla; Pita, Sanjin

doi:10.3326/bpi/2012.9

Cited by 3 publications

(3 citation statements)

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“…In the Croatian literature, studies related to tax expenditures and horizontal equity are scarce and usually part of a broader study of personal income taxation. 2 Stu dies of tax expenditures in Croatia and other countries of the region are usually in the form of comparative analysis and studies of corporate income tax (CIT) incen tives (Kraljić, 2001;Raičević and Nenadić, 2005;Šimović and Mihelja Žaja, 2010;Lazović-Pita and Pita, 2012). There is only one analysis of PIT and CIT expenditures in Slovenia (Klun, 2012), but there are comparative analyses of PIT reliefs (Blažić, 2006;Blažić and Drezgić, 2012).…”

Section: Tax Expenditures and Horizontal Equity: Theoretical Issues Amentioning

confidence: 99%

Effect of expenditures in personal income taxation on horizontal equity in Croatia

Šimović

2012

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Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers. There are many personal income tax expenditures in Croatia and they represent an important segment of the tax and social policies. This paper analyses the effect of expenditures in personal income taxation in Croatia on horizontal equity. Accordingly, the analysis has been made according to sources of income. The paper includes the period since 2001, when most reliefs that are still in effect were introduced into the personal income tax system. The analysis includes only those taxpayers who filed annual personal income tax returns, which is a precondition for acquiring most of the tax reliefs. The research findings show that tax reliefs significantly reduce the amount of taxable income, and the differences in the effective tax burden between the analyzed sources of income show that there is horizontal inequity in the personal income tax in Croatia.

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Section: Tax Expenditures and Horizontal Equity: Theoretical Issues Amentioning

confidence: 99%

Effect of expenditures in personal income taxation on horizontal equity in Croatia

Šimović

2012

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“…Research has also been done into corporate income tax expenditures in the transition countries (Kraljić, 2001), as well as in Croatia's neighbouring countries -Slovenia, Serbia, Montenegro, Macedonia and Albania (Šimović and Mihelja Žaja, 2010). In Serbia and Montenegro Raičević and Nenadić (2005) analyze corporate income tax incentives, while Lazović-Pita and Pita (2012) and Klun (2012) analyze personal and corporate income tax expenditures in Bosnia and Herzegovina and Slovenia.…”

Section: Introductionmentioning

confidence: 99%

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

Bratić¹

2012

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“…Kraljić, 2001;Raičević i Nenadić, 2005;Šimović i Mihelja Žaja, 2010;Lazović-Pita i Pita, 2012). Za Sloveniju postoji tek jedno istraživanje koje analizira izdatke kod poreza na dohodak i kod poreza nad dobit (Klun, 2012), ali postoje usporedne analize olakšica kod poreza na dohodak (Blažić, 2006;Blažić i Drezgić, 2012).…”

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Utjecaj izdataka u oporezivanju dohotka na horizontalnu pravednost

Šimović¹

2012

Skrivena Javna Potrošnja: Sadašnjost I Budućnost Poreznih Izdataka

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SAŽETAK UVODPorez na dohodak u Hrvatskoj složen je porezni oblik. Osim brojnih olakšica, kompleksnost je uvjetovana mnogim drugim elementima kao što su više izvora (vrsta) dohotka, način utvrđivanja konačnog poreza te uvjeti i mogućnosti podnošenja godišnje porezne prijave. Kad se govori o poreznim izdacima, osim osnovnog osobnog odbitka, brojne olakšice uglavnom se ostvaruju kroz godišnju prijavu poreza na dohodak. Budući da je poznato da porezni izdaci, odnosno olakšice imaju značajan utjecaj na ostvarivanje horizontalne pravednosti, takva analiza za Hrvatsku mora se provesti kroz prizmu porezne prijave. Kako bi se analizirao utjecaj izdataka na horizontalnu pravednost, analiza se poreznih izdataka vrši prema različitim izvorima (vrstama) dohotka kod poreza na dohodak u Hrvatskoj.Osnovnu podlogu za analizu čine dostupna statistička izvješća informacijskog sustava Porezne uprave o obrađenim godišnjim prijavama poreza na dohodak. Zbog nemogućnosti razdvajanja u okviru navedenih izvještaja, u empirijskom dijelu analize prirez će se promatrati zajedno s porezom na dohodak. Problem navedenih statističkih izvješća je u tome što ne obuhvaćaju porezne obveznike koji nisu bili dužni podnijeti poreznu prijavu. Nadalje, statistički podaci za ostale izvore dohotka za razdoblje prije 2005. formirali su se na drugačiji način. Tako za razdoblje 2001.-04. postoje samo podaci za dohodak od nesamostalnog rada i dohodak od samostalne djelatnosti. Slično je i s podacima o visini pojedinih vrsta olakšica prema izvorima

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Porezni izdaci u sustavu poreza na dobit: primjer Bosne i Hercegovine

Abstract: SAŽETAK

Cited by 3 publications

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Effect of expenditures in personal income taxation on horizontal equity in Croatia

Effect of expenditures in personal income taxation on horizontal equity in Croatia

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

Utjecaj izdataka u oporezivanju dohotka na horizontalnu pravednost

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