| Abstract | U svim suvremenim državama porezi po svojoj važnosti za financiranje javnih potreba zauzimaju ključno mjesto. Posebno porez na dohodak ima značajnu ulogu kao jedan od najvažnijih fiskalnih prihoda po svojoj izdašnosti, ali ima i snažnu socijalnu komponentu te mu je uloga i zadatak i povećati pravednost u oporezivanju. Teorijski dio rada bavi se definicijom, karakteristikama i podjelom poreza te poreznim načelima u ekonomskoj teoriji, pojmom, značenjem i povijesnim razvojem poreza na dohodak, oblicima poreza na dohodak i njegovom nefiskalnom ulogom. U drugom dijelu rada razmatra se oporezivanje dohotka u dvije zemlje Europske unije – Republici Sloveniji i Republici Mađarskoj. Radi se o državama koje imaju slična povijesna i zemljopisna obilježja, obje su tranzicijske zemlje i spadaju u novije članice Europske unije. Međutim, kod oporezivanja dohotka postoje bitne razlike: mađarski porezni sustav primjenjuje oporezivanje proporcionalnom stopom od 15% kojom se oporezuju svi izvori dohotka što pojednostavljuje i pojeftinjuje sam porezni sustav, dok je u Sloveniji većinom na snazi progresivno oporezivanje sa pet poreznih razreda i pet poreznih stopa, od 16% do 50%. U radu je razmatran i položaj obje zemlje u odnosu na ostale zemlje Europske unije što se tiče poreza na dohodak te je pokazano koliko je stvarno porezno opterećenje dohotka u obje zemlje. Iz provedene komparativne analize donesen je zaključak da je porezni sustav u Mađarskoj mnogo jednostavniji, porezno opterećenje poreznih obveznika u Mađarskoj niže, ali isto tako nije postignuta jedna od najvažnijih nefiskalnih uloga poreza na dohodak, a to je postizanje pravednosti u oporezivanju kroz progresivno oporezivanje. |
| Abstract (english) | In all modern countries, taxes occupy a key place in terms of their importance for financing public needs. In particular, income tax plays a significant role as one of the most important fiscal revenues in terms of its generosity, but it also has a strong social component, and its role and task is also to increase fairness in taxation. The theoretical part of the work deals with the definition, characteristics and division of taxes and tax principles in economic theory, the concept, meaning and historical development of income tax, forms of income tax and its non-fiscal role. The second part of the paper examines income taxation in two countries of the European Union - the Republic of Slovenia and the Republic of Hungary. These are countries that have similar historical and geographical characteristics, both are transition countries and belong to the newer members of the European Union. However, there are important differences in income taxation: the Hungarian tax system applies taxation at a proportional rate of 15%, which taxes all sources of income, which simplifies and cheapens the tax system itself, while in Slovenia, progressive taxation with five tax rates is mostly in force , from 16% to 50%. The paper also considered the position of both countries in relation to other countries of the European Union in terms of income tax, and it was shown how much the actual tax burden on income is in both countries. From the conducted comparative analysis, the conclusion was reached that the tax system in Hungary is much simpler, the tax burden on taxpayers in Hungary is lower, but also one of the most important non-fiscal roles of income tax, which is the achievement of fairness in taxation through progressive taxation, has not been achieved. |
