IDEAS home Printed from https://ideas.repec.org/a/eff/ekoeco/v21y2014i2p27-66.html
   My bibliography  Save this article

Hrvatski porezni sustav: Je li u funkciji investiranjac

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.rifin.com/images/stories/2014/10/ekonomija_economics_broj_21_1_za_arhivu_ili_web.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Thomas Herndon & Michael Ash & Robert Pollin, 2014. "Does high public debt consistently stifle economic growth? A critique of Reinhart and Rogoff," Cambridge Journal of Economics, Oxford University Press, vol. 38(2), pages 257-279.
    2. Dani Rodrik, 2006. "Institutions for High-Quality Growth: What They Are and How to Acquire Them," Chapters, in: Kartik Roy & Jörn Sideras (ed.), Institutions, Globalisation and Empowerment, chapter 2, Edward Elgar Publishing.
    3. Carmen M. Reinhart & Kenneth S. Rogoff, 2010. "Growth in a Time of Debt," American Economic Review, American Economic Association, vol. 100(2), pages 573-578, May.
    4. Jeffrey A. Frankel, 1999. "No Single Currency Regime is Right for All Countries or At All Times," NBER Working Papers 7338, National Bureau of Economic Research, Inc.
    5. Bichler, Shimshon & Nitzan, Jonathan, 2012. "The Asymptotes of Power," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 60, pages 18-53.
    6. Krugman, Paul, 1991. "Increasing Returns and Economic Geography," Journal of Political Economy, University of Chicago Press, vol. 99(3), pages 483-499, June.
    7. Gastanaga, Victor M. & Nugent, Jeffrey B. & Pashamova, Bistra, 1998. "Host Country Reforms and FDI Inflows: How Much Difference do they Make?," World Development, Elsevier, vol. 26(7), pages 1299-1314, July.
    8. Marco Neuhaus, 2006. "The Impact of FDI on Economic Growth," Contributions to Economics, Springer, number 978-3-7908-1735-5, October.
    9. John H. Dunning, 2002. "Global Capitalism, FDI and Competitiveness," Books, Edward Elgar Publishing, number 2475.
    10. Joseph Stiglitz, 2011. "The Failure of Macroeconomics in America," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 19(5), pages 17-30, September.
    11. Patrizio Bianchi & Sandrine Labory (ed.), 2006. "International Handbook on Industrial Policy," Books, Edward Elgar Publishing, number 3451.
    12. Joseph E. Stiglitz, 2011. "Rethinking Macroeconomics: What Failed, And How To Repair It," Journal of the European Economic Association, European Economic Association, vol. 9(4), pages 591-645, August.
    13. Infelise, Federico, 2014. "Supporting Access to Finance by SMEs: Mapping the initiatives in five EU countries," ECMI Papers 9188, Centre for European Policy Studies.
    14. Schuker, S.A., 1988. "American "Reparations" To Germany, 1919-33: Implication For The Third World Debt Crisi," Princeton Studies in International Economics 61, International Economics Section, Departement of Economics Princeton University,.
    15. Mr. Jochen R. Andritzky, 2007. "Capital Market Development in a Small Country: The Case of Slovenia," IMF Working Papers 2007/229, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sofija Adžic, 2014. "Kako investirati u uslovima globalizacije studija slucaja za Srbiju," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 209-249.
    2. Aljoša Šestanovic, 2014. "Treba li Hrvatskoj burza vrijednosnih papirac – kriticki osvrt," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 161-186.
    3. Tihomir Domazet, 2014. "Investicije kao uzrok krize i investicije u novoj ekonomici rasta i pune zaposlenosti," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 1-26.
    4. Žarko Primorac, 2014. "Investicije kao pokretac rasta i izlaska iz recesije," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 67-84.
    5. Dragoljub Stojanov, 2014. "Kapitalizam III i kiberneticki neokolonijalizam," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 135-160.
    6. Mladen Vedriš & Nenad Rancic, 2014. "Regulatorno i konkurentsko okruženje – poticaj ili ogranicenje za investicije," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 187-208.
    7. Guste Santini, 2014. "Globalizacija i investicije - put realizacije kapital-odnosa," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 113-134.
    8. Dubravko Radoševic, 2014. "Dugovno–deflacijska kriza u Hrvatskoj," Ekonomija Economics, Rifin d.o.o., vol. 21(1), pages 85-112.
    9. Giovanni Dosi & Mauro Napoletano & Andrea Roventini & Tania Treibich, 2016. "The Short- and Long-Run Damages of Fiscal Austerity: Keynes beyond Schumpeter," International Economic Association Series, in: Joseph E. Stiglitz & Martin Guzman (ed.), Contemporary Issues in Macroeconomics, chapter 8, pages 79-100, Palgrave Macmillan.
    10. Stiglitz, Joseph, 2021. "Lessons from COVID-19 and Trump for Theory and Policy (Paper)," Journal of Policy Modeling, Elsevier, vol. 43(4), pages 749-760.
    11. Stiglitz, J.E., 2016. "An agenda for sustainable and inclusive growth for emerging markets," Journal of Policy Modeling, Elsevier, vol. 38(4), pages 693-710.
    12. Vassilis Monastiriotis, 2014. "(When) Does Austerity Work? On the Conditional Link between Fiscal Austerity and Debt Sustainability," Cyprus Economic Policy Review, University of Cyprus, Economics Research Centre, vol. 8(1), pages 71-92, June.
    13. repec:hal:spmain:info:hdl:2441/5bli88krr28f68nvhfe1qtsl9l is not listed on IDEAS
    14. C. Petraglia & F. Purificato, 2013. "Single currency and supranational constraints to fiscal policies in the Eurozone during the crisis," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 4, pages 1065-1094.
    15. Joseph E. Stiglitz, 2013. "Stable Growth in an Era of Crises; Learning from Economic Theory and History," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 2(1), pages 1-39, January.
    16. Michael A. Clemens, 2017. "The Meaning Of Failed Replications: A Review And Proposal," Journal of Economic Surveys, Wiley Blackwell, vol. 31(1), pages 326-342, February.
    17. Séverine MENGUY, 2019. "Does public indebtedness constrain or can it favor economic growth? A simple analytical modeling," Bulletin of Applied Economics, Risk Market Journals, vol. 6(2), pages 1-29.
    18. Roberto Martino & Phu Nguyen-Van, 2014. "Labour market regulation and fiscal parameters: A structural model for European regions," Working Papers of BETA 2014-19, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    19. Janice Boucher Breuer & John McDermott, 2019. "Debt And Depression," Contemporary Economic Policy, Western Economic Association International, vol. 37(4), pages 714-730, October.
    20. Magdalena Osińska & Tadeusz Kufel & Marcin Błażejowski & Paweł Kufel, 2020. "Modeling mechanism of economic growth using threshold autoregression models," Empirical Economics, Springer, vol. 58(3), pages 1381-1430, March.
    21. Guerini, Mattia & Moneta, Alessio & Napoletano, Mauro & Roventini, Andrea, 2020. "The Janus-Faced Nature Of Debt: Results From A Data-Driven Cointegrated Svar Approach," Macroeconomic Dynamics, Cambridge University Press, vol. 24(1), pages 24-54, January.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eff:ekoeco:v:21:y:2014:i:2:p:27-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Neven Vidakovic (email available below). General contact details of provider: http://www.rifin.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.