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master's thesis
Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:409531
Žinić, Marta
University of Zagreb
Faculty of Economics and Business
Department of Finance

Institutional repository: REPEFZG

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Žinić, M. (2021). Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:409531

Žinić, Marta. "Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:409531

Žinić, Marta. "Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:409531

Žinić, M. (2021). 'Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:409531

Žinić M. Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:148:409531

M. Žinić, "Analiza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:409531

Metadata
TitleAnaliza utjecaja akumulacije kapitala i vrsta poreznih sustava na ekonomsku i socijalnu nejednakost
Title (english)Analysis of the impact of capital accumulation and type of tax systems on economic and social inequality
AuthorMarta Žinić
MentorMaja Mihelja Žaja (mentor)
MBZ: 295693
Committee memberMarko Primorac (predsjednik povjerenstva)
Committee memberDajana Barbić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Finance)
Zagreb
Defense date and country2021-09-13, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
U ovome radu analiziran je utjecaj akumulacije kapitala i vrste poreznih sustava na ekonomsku i socijalnu nejednakost u odabranim zemljama u svijetu. Prikazana je povijest poreza i njihova osnovna podjela kako bi se podrobnije mogao obraditi navedeni utjecaj. Uvedeni su pojmovi progresivnog, regresivnog i proporcionalnog poreznog sustava u svrhu pojašnjavanja njihovog distributivnog učinka, odnosno njihovog učinka na preraspodjelu dohotka i bogatstva. Također definiran je pojam kapitala, akumulacije kapitala, način njihovog mjerenja te pojam mrtvog kapitala koji utječe na smanjivanje mogućnosti razvoja i rasta onih najugroženijih. Prikazani su i pojmovi ekonomske i socijalne nejednakosti te utjecaj poreza i poreznih sustava na njih te kako zemlje koriste porezne sustave i fiskalnu politiku kako bi iste smanjila. Analizirala se neravnomjernost distribucije bogatstva u svijetu u zadnjih nekoliko godina te kako ta neravnomjerna distribucija utječe na povećanje nejednakosti i na sve veće povećanje razlika između najbogatijih i najsiromašnijih. Također se analizirala rastuća nejednakost u SAD-u, Njemačkoj, Finskoj i Kini kako bi se ista objasnila ne samo na svjetskoj razini nego i unutar i između zemalja. Opisani su i načini na koji zemlje mogu putem zakona i promjene poreznih sustava utjecati na ravnomjerniju distribuciju, smanjenje nejednakosti te povećanjem prilika za sve neovisno o statusu, rasi, godinama, vjeri, životnim prilikama i ostalim faktorima.
Abstract (english)
This paper analyzes the impact of capital accumulation and the type of tax systems on economic and social inequality in chosen countries in the world. The history of taxes and their basic division are presented in order to be able to process these effects in more detail, the concepts of progressive, regressive and proportional tax system are introduced in order to clarify their distributive effect, i.e. their effect on income and wealth redistribution. The concept of capital, accumulation of capital, the method of their measurement and the concept of dead capital, which affects the reduction of opportunities for development and growth of the most vulnerable, are also defined. The concepts of economic and social inequality and the impact of taxes and tax systems on them, as well as how countries use tax maintenance and fiscal policy to reduce them, are also presented. The uneven distribution of wealth in the world in the last few years has been analyzed and how this uneven distribution affects the increase in inequality and the growing gap between the richest and the poorest. Growing inequalities in the US, Germany, Finland and China were also analyzed to explain them not only globally but also within and between countries. It also describes ways in which countries can influence more even distribution, reduce inequality and increase opportunities for all, regardless of status, race, age, religion, living conditions and other factors, through laws and changes in tax systems
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:409531
Study programmeTitle: Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Embargo expiration date: 2022-09-22
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2021-09-22 08:33:03