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Porez na dodanu vrijednost - porez buducnostic

Author

Listed:
  • Guste Santini

    (RIFIN, Zagreb)

Abstract

Porez na dodanu vrijednost kompleksan je porezni oblik. Europska unija porezom na dodanu vrijednost temelji oporezivanje potrošnje. Ovaj oblik oporezivanja potrošnje, koji su prihvatile clanice EU-a, ima sve vece znacenje. U uvjetima cistog globalnog neoliberalizma porez na dodanu vrijednost mogao bi postati temeljni instrument poreznog sustava i porezne politike. U uvjetima fiksnog tecaja nacionalne valute u malim i otvorenim zemljama odrecena je kreditna i monetarna politika pa porezni sustav i porezna politika postaju najznacajniji podsustav gospodarskog sustava i najznacajniji instrument ekonomske politike. To je vidljivo rastom ucešca poreza na dodanu vrijednost u ukupnim porezima. Porezni sustav je u izravnoj ovisnosti o politici tecaja nacionalne valute u uvjetima jedinstvenog tržišta kao što je to EU. Ovisnost poreznih prihoda o deficitu/suficitu na racunu vanjskotrgovinske razmjene znacajno je budžetsko ogranicenje. Rast deficita robne razmjene s inozemstvom povecava porezne prihode dok ih suficit smanjuje. Stoga je nužno da se osim pozitivnih ucinaka na konkurentnost nacionalnog gospodarstva posebna pažnja vodi o poreznim prihodima što nisu rezultat domace gospodarske aktivnosti.

Suggested Citation

  • Guste Santini, 2015. "Porez na dodanu vrijednost - porez buducnostic," Ekonomija Economics, Rifin d.o.o., vol. 22(1), pages 23-52.
    • Handle: RePEc:eff:ekoeco:v:22:y:2015:i:1:p:23-52
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    porezni sustav; porezna politika; vanjskotrgovinski deficiti/suficiti; tecaj nacionalne valute; kamatna stopa; kreditna i monetarna aktivnost; mrtvi teret oporezivanja;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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