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Ekonomska podjela poreza

Author

Listed:
  • Guste Santini

    (RIFIN, Zagreb.)

Abstract

Ekonomski teoreticari su prihvatili institucionalnu, pravnu, podjelu poreza, koja je mogla zadovoljavati potrebe ekonomske analize u uvjetima zatvorene privrede. Otvorena privreda zahtjeva novu podjelu poreza što ce omoguciti precizniju identifikaciju, analizu i prognozu poreznih ucinaka u procesu reprodukcije. Za razliku od makroekonomske analize, mikroekonomsku analizu zadovoljava klasicna podjela poreza ukoliko ih promatramo u njihovoj ukupnosti, rikardovskipristup. Otvorena ekonomija mijenjaucinkovitost važeceg poreznog sustava što klasicna podjela poreza nije u stanju identificirati. Rad prikazuje podjelu poreza po kriteriju vremena što omogucuje identifikaciju stvarnih ucinaka poreznog sustava na proces reprodukcije. Trostruki deficit - proracunski, vanjskotrgovinski i platnobilancni - odrecen je poreznom strukturom što nije moguce dokazati klasicnom podjelom poreza. Drugim rijecima, isti porezni sustav ostvaruje razlicite porezne prihode u zavisnosti od sveukupnih odno- sa s inozemstvom. Zemlje s dugorocnim deficitima na racunu platne bilance ostvaruju vece porezne prihode, ali ce se porezni prihodi smanjiti u procesu buduceg uravnoteženja platne bilance. Za koliko ce se smanjiti porezni prihodi zavisi o udjelu neizravnih, potrošnih, poreza u poreznom sustavu.Maastrichtski kriteriji, zasnovani na klasicnoj podjeli poreza, promatrani u svjetlu nove podjele poreza ne zadovoljavaju temoraju biti preispitanii dopunjeni.

Suggested Citation

  • Guste Santini, 2014. "Ekonomska podjela poreza," Ekonomija Economics, Rifin d.o.o., vol. 20(2), pages 417-443.
    • Handle: RePEc:eff:ekoeco:v:20:y:2014:i:2:p:417-443
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    JEL classification:

    • H0 - Public Economics - - General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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