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Povratni porezni kredit kao instrument pravednije porezne politike u Republici Hrvatskoj

Author

Listed:
  • Marija Novinc

    (Faculty of Economics and Business, University of Zagreb)

  • Viktor Viljevac

    (Faculty of Economics and Business, University of Zagreb)

  • Filip Novinc

    (Faculty of Economics and Business, University of Zagreb)

Abstract

Rad analizira ograničenja sustava poreza na dohodak u Republici Hrvatskoj s naglaskom na redistributivni učinak osobnog odbitka i porezni tretman paušalne djelatnosti. Pokazuje se da povećanje osobnog odbitka ne donosi korist dijelu radnika s nižim primanjima i uzdržavanom djecom zbog nepostojanja porezne osnovice, čime se ograničava stvarni dosegnuti učinak porezne potpore. Istodobno, analiza efektivnog poreznog i doprinosnog opterećenja upućuje na postojanje strukturnih razlika između nesamostalnog rada i paušalne samostalne djelatnosti, pri čemu je u pojedinim slučajevima ukupno opterećenje obrtnika paušalista osjetno manje u odnosu na opterećenje nesamostalnog rada unatoč većoj razini dohotka. Takva konstrukcija sustava otvara pitanje horizontalne i vertikalne pravednosti te dugoročne održivosti financiranja mirovinskog sustava. Rad razmatra mogućnost uvođenja povratnog poreznog kredita za uzdržavanu djecu kao ciljanog instrumenta kojim bi se porezna potpora usmjerila prema kućanstvima bez porezne osnovice. Ilustrativni scenariji ukazuju na fiskalnu izvedivost mjere uz umjerene korekcije unutar postojećeg sustava. Glavni izazov kod potencijalnog većeg oporezivanja obrtnika paušalista s relativno visokim dohotkom i niskim poreznim opterećenjem ostaje identificirati te skupine obrtnika, s obzirom na to da takvi obrtnici nisu obvezni evidentirati i prijaviti svoje izdatke.

Suggested Citation

  • Marija Novinc & Viktor Viljevac & Filip Novinc, 2026. "Povratni porezni kredit kao instrument pravednije porezne politike u Republici Hrvatskoj," EFZG Working Papers Series 2602, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:2602
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    Keywords

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    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy

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