| Abstract | Cilj ovog diplomskog rada je prikazati osnove poreznog sustava Republike Hrvatske i Švicarske s obzirom na to da su porezi osnovni izvori prihoda iz kojih države financiraju vlastito funkcioniranje kao i zadovoljenje javnih potreba kojima se služe svi građani. Porezni sustavi opisani su na način da se navode izvori prihoda za naplatu/obračun poreza (prihod od dohotka od nesamostalnog rada, dohotka od samostalnog rada, imovine ili kapitala), visina poreznih stopa, porezni obveznici, koja su porezna oslobođenja poreznih obveznika, te koje se računovodstvene metode primjenjuju u obje države. Sustav poreza razlikuje se s obzirom na državno uređenje. U Republici Hrvatskoj porezi se dijele na one koji su prihod državnog proračuna i one koje su prihod jedinica lokalne i područne (regionalne) samouprave odnosno županija, općina i gradova. U Švicarskoj se porez dijeli na federalni, kantonalni i općinski porez, a svaki kanton ima svoje posebnosti poreznog sustava, budući da imaju samostalnost za uvođenje poreza. Porezni obveznici u obje države su fizičke i pravne osobe (rezidenti) koji na određenom području imaju svoje prebivalište odnosno boravište ili sjedište i ostvaruju prihode od dohotka, imovine od nekretnine ili kapitala. Zajedničko za obje države je da se u poreznim sustavima određenih primitaka primjenjuje progresivna porezna stopa, da su obveznici plaćanja poreza fizičke i pravne osobe koje ostvaruju prihode (dohodak, imovina, kapital), da se naplaćuju opći porezi (doprinosi) i lokalni porezi. Razlika je u stopi poreznog opterećenja za pojedine vrste primitaka, kao i priznavanje poreznih olakšica i njihova visina (npr. „splitting“ za bračne parove, crkveni porez u Švicarskoj). Računovodstveni princip utvrđivanja poreza u obje države polazi od toga da se za primitke za koje se utvrđuje porez prvo oduzimaju izdaci te se primjenjuje propisana porezna stopa. Zbog kompleksnosti poreznog sustava koji je temelj ekonomske politike svake države daje je prikaz samo osnovnih sličnosti i razlika poreznog i računovodstvenog tretmana prvenstveno ostvarenog dohotka u Republici Hrvatskoj i Švicarskoj. U cilju izbjegavanja dvostrukog oporezivanja ove dvije države sklopile su Ugovor o izbjegavanju dvostrukog oporezivanja porezima na dohodak i na imovinu koje se primjenjuje na rezidente obje države. Ugovor je primjer stvarne primjene načela ekvivalencije kojem treba težiti u poreznom sustavu kako bi se uspostavio što „ pravedniji“ porezni sustav, iako je u praksi primjena načela poreznog sustava otežana, zbog složenosti sustava javnih financija koje zavise od odabranog poreznog sustava, posebno onoga koji se primjenjuje na oporezivanje dohodaka. |
| Abstract (english) | This graduate thesis aims to show the basics of the tax system of the Croatia and the Switzerland, considering that taxes are the main sources of income from which the states finance their own functioning as well as the satisfaction of public needs that are used by all citizens. Tax systems are described in such a way that the sources of income for the collection/calculation of taxes (income from income from independent work, income from independent work, property or capital), the level of tax rates, taxpayers, which are the tax exemptions of taxpayers, and which accounting methods are applied in both countries. The tax system differs depending on the state regulation. In the Republic of Croatia, taxes are divided into those that are the revenue of the state budget and those that are the revenue of local and regional self-government units, i.e. counties, municipalities and cities. In Switzerland, the tax is divided into federal, cantonal and municipal tax, and each canton has its own particularities of the tax system, since they have autonomy to introduce taxes. Taxpayers in both countries are natural and legal persons (residents) who have their place of residence, i.e. residence or headquarters in a certain area and generate income from income, real estate assets or capital. Both countries have in common that a progressive tax rate is applied in the tax systems of certain receipts, that tax payers are natural and legal persons who generate income (income, property, capital), that general taxes (contributions) and local taxes are collected. The difference is in the rate of tax burden for certain types of receipts, as well as the recognition of tax benefits and their amount (eg "splitting" for married couples, church tax in Switzerland). The accounting principle of tax determination in both countries is based on the fact that for receipts for which tax is determined, expenses are first subtracted and the prescribed tax rate is applied. Due to the complexity of the tax system, which is the basis of the economic policy of each country, it presents only the basic similarities and differences in the tax and accounting treatment of primarily realized income in the Republic of Croatia and Switzerland. In order to avoid double taxation, these two countries concluded the Agreement on the Avoidance of Double Taxation with Taxes on Income and Property, which applies to residents of both countries. The contract is an example of the actual application of the principle of equivalence, which should be strieved for in the tax system in order to establish a tax system as "fair" as possible, although in practice the principle of the tax system is applied, due to the complexity of the public finance system that depends on the chosen tax system, especially the one applied to income taxation. |
