| Abstract | Siva ekonomija predstavlja radnje koje se obavljaju unutar neslužbenog gospodarstva ,odnosno doprinose bruto društvenom proizvodu, ali nisu zakonski registrirane ili su polu registrirane. Jednim od najvećih uzroka sive ekonomije smatra se preveliko porezno opterećenje, stoga se u Hrvatskoj najveći dio sive ekonomije odnosi na „rad na crno“ odnosno neprijavljeni rad i nefiskaliziranje računa. Po posljednjim podacima siva ekonomija u Hrvatskoj čini 28% ukupnog BDP-a ili 13 milijardi eura što je svrstava u sami vrh po udjelu sive ekonomije u Europskoj Uniji. Najviši postotak sive ekonomije pojavljuje se u sektorima u kojima se koriste gotovinske transakcije, kao što su pružanje usluga u kućanstvu, usluge popravka i sportske usluge. Hrvatska je ulaskom u EU morala uključiti sivu ekonomiju u izračun BDP-a, uključivanjem sive ekonomije zadovoljavanje Masstrictskih kriterija nije se promijenilo. Eurostat je razvio Exhaustiveness program za zemlje kandidatkinje kako bi se postigla bolja usporedivost. Hrvatska nije bila uključena u program, ali je po uzoru na Eurostatov program u službeni BDP uključila i korekciju za sivu ekonomiju, što joj je omogućilo realniji prikaz razvijenosti. Postoji više metoda izračuna sive ekonomija, ali ni jedna ne može odrediti točan obujam. Detaljna istraživanja sive ekonomije zasnivaju se na znanstvenim radovima ranijih godina i danas nisu reprezentativni. U Hrvatskoj najznačajnija reforma u suzbijanju sive ekonomije donesena je 2013. godine a to je Zakon o fiskalizaciji gotovinom. Reforma se mijenjala i usavršavala tijekom godina, a najnovija promjena uvedene su 1.travnja.2020 prema kojim će se mora fiskalizirati svaki prethodno izdani dokument i konačni račun. Također se od 1.1.2021. godine obveznici fiskalizacije na računima morati imati QR kod radi lakše i brže provjere računa. |
| Abstract (english) | The gray economy is actions that are performed within the unofficial economy, ie they contribute to the gross domestic product, but are not legally registered or are semi-registered. One of the biggest causes of the gray economy is considered to be the excessive tax burden, so in Croatia the largest part of the gray economy refers to "undeclared work", ie undeclared work and non-fiscalization of accounts. According to the latest data, the gray economy in Croatia accounts for 28% of total GDP or 13 billion euros, which ranks it at the very top in terms of the share of the gray economy in the European Union. The highest percentage of the gray economy occurs in sectors that use cash transactions, such as the provision of household services, repair services and sports services. By joining the EU, Croatia had to include the gray economy in the calculation of GDP, and by including the gray economy, meeting the Master Criteria has not changed. Eurostat has developed an Exhaustiveness program for candidate countries to achieve better comparability. Croatia was not included in the program, but following the example of Eurostat's program, it included a correction for the gray economy in its official GDP, which enabled it a more realistic view of development. There are several methods of calculating the gray economy, but none can determine the exact volume. Detailed research on the gray economy is based on scientific papers from previous years and is not representative today. In Croatia, a minor reform in combating the gray economy was adopted in 2013. The reform has changed and improved over the years, and the latest change was introduced on April 1.2020, according to which every previously issued document and final invoice will have to be fiscalized. Also from 1.1.2021. year taxpayers must have a QR code for easier and faster verification of accounts. |
