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Podjela poreza po kriteriju vremena i dvostruki deficiti - slu?aj Hrvatske

Author

Listed:
  • Guste Santini

    (www.rifin.com)

  • Sandra Bebek

    (Board Guardian d.o.o., Zagreb)

Abstract

Kretanje dvostrukih deficita, deficita teku?eg ra?una i prora?unskog deficita odre?eno je strukturom poreznog sustava zemlje. Što je nacionalni porezni sustav više naslonjen na potrošni porezni sustav, to je u?inak uvozne potrošnje na porezne prihode ve?i, drugim rije?ima, pove?anje deficita na teku?em ra?unu platne bilance pra?eno je smanjenjem prora?unskog deficita. Upotreba standardne podjele poreza i podjele poreza po kriteriju vremena daju razli?ite rezultate. Standardna podjela poreza ne prikazuje stvarno stanje deficita prora?una pa time ne daje ni primjerenu dijagnozu stanja gospodarstva zemlje. Stvarno stanje može biti lošije/bolje od stanja koje pokazuje veli?ina ubranih poreznih prihoda putem standardne podjele poreza. Podaci o kretanju dvostrukih deficita u odabranim zemljama EU-a i tranzicijskim zemljama pokazuju da hipoteza dvostrukih deficita u najve?em broju slu?ajeva vrijedi u inverznom obliku: smanjenje prora?unskog deficita temelji se na pove?anju deficita na teku?em ra?unu. Podjela poreza po kriteriju vremena pokazuje zašto se to doga?a te zašto su smanjenja deficita ne teku?em ra?unu platne bilance tako bolna za zemlje koje ih provode, a problemi deficita prora?una u mnogim slu?ajevima gotovo nerješivi.

Suggested Citation

  • Guste Santini & Sandra Bebek, 2010. "Podjela poreza po kriteriju vremena i dvostruki deficiti - slu?aj Hrvatske," Ekonomija Economics, Rifin d.o.o., vol. 17(1), pages 39-66.
    • Handle: RePEc:eff:ekoeco:v:17:y:2010:i:1:p:39-66
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    More about this item

    Keywords

    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:

    • E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)
    • F32 - International Economics - - International Finance - - - Current Account Adjustment; Short-term Capital Movements
    • F34 - International Economics - - International Finance - - - International Lending and Debt Problems

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