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master's thesis
Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska
Zagreb: University of Zagreb, Faculty of Science, 2015. urn:nbn:hr:217:014083
Beketić, Ivana
University of Zagreb
Faculty of Science
Department of Mathematics

Institutional repository: Repository of the Faculty of Science

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Beketić, I. (2015). Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska (Master's thesis). Zagreb: University of Zagreb, Faculty of Science. Retrieved from https://urn.nsk.hr/urn:nbn:hr:217:014083

Beketić, Ivana. "Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska." Master's thesis, University of Zagreb, Faculty of Science, 2015. https://urn.nsk.hr/urn:nbn:hr:217:014083

Beketić, Ivana. "Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska." Master's thesis, University of Zagreb, Faculty of Science, 2015. https://urn.nsk.hr/urn:nbn:hr:217:014083

Beketić, I. (2015). 'Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska', Master's thesis, University of Zagreb, Faculty of Science, accessed 23 December 2024, https://urn.nsk.hr/urn:nbn:hr:217:014083

Beketić I. Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska [Master's thesis]. Zagreb: University of Zagreb, Faculty of Science; 2015 [cited 2024 December 23] Available at: https://urn.nsk.hr/urn:nbn:hr:217:014083

I. Beketić, "Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska", Master's thesis, University of Zagreb, Faculty of Science, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:217:014083

Metadata
TitleProgresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Slovenija, Češka Republika, Portugal, Francuska
AuthorIvana Beketić
MentorKatarina Ott (mentor)
Committee memberBoris Guljaš (predsjednik povjerenstva)
Committee memberKatarina Ott (član povjerenstva)
Committee memberMiljenko Marušić (član povjerenstva)
Committee memberIgor Pažanin (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Science
(Department of Mathematics)
Zagreb
Defense date and country2015-09-25, Croatia
Scientific / art field,
discipline and subdiscipline		NATURAL SCIENCES
Mathematics
Abstract
Cilj ovog rada je usporediti oporezivanje dohotka od rada u Češkoj Republici, Francuskoj, Hrvatskoj, Portugalu i Sloveniji. Analizirana je i prosječna hrvatska obitelj u 2013., s obzirom na današnje oporezivanje prosječne bruto plaće od 12%, 25% i 40%, i kako bi oporezivanje dohotka izgledalo uz hipotetski flat tax sa stopom od 20%. Usporedili smo porezni klin s obzirom na prosječnu bruto plaću za četiri tipa poreznih obveznika, iz čega smo zaključili da Hrvatska ima najmanji porezni klin u slučaju samaca bez djece s prosječnom i iznadprosječnom bruto plaćom. U slučaju parova bez djece kod kojih jedan supružnik zarađuje prosječnu bruto plaću, a drugi 33% iznosa prosječne bruto plaće, najmanji porezni klin ima Portugal, a porezni klin kod parova s dvoje djece, s jednakom bruto plaćom kao u prošlom slučaju, je najmanji u Sloveniji. U sva četiri slučaja Francuska je imala najveći porezni klin. Iz rezultata analize poreznog sustava u Hrvatskoj smo zaključili da flat tax više ide u korist parovima (i samcima) s većom bruto plaćom, dok je za osobe s bruto plaćom do 10.000 kuna (za parove s bruto plaćom od 20.000 kuna) bolje postojeće oporezivanje po stopama od 12%, 25% i 40%.
Abstract (english)
The purpose of this study is to compare taxation of wages in Czech Republic, France, Croatia, Portugal and Slovenia. We analyzed average Croatian family in 2013 considering current taxation of wages with tax rates of 12%, 25% and 40% and how taxation of wages would look like in the hypothetical case of flat tax with rate of 20%. By comparing tax wedge considering average gross wage for four types of taxpayers, we conclude that Croatia has the lowest tax wedge for single person without children, who earns average and above average gross wage. In case of married couples without children, where one spouse earns average gross wage and other 33% of average gross wage, the lowest tax wedge was in Portugal. The lowest tax wedge in case of married couples with two children, who earn equal as married couple in previous case, was in Slovenia. In all four cases the greatest tax wedge was in France. By analyzing tax system in Croatia, we conclude that flat tax is better for married couples (and single person) with higher gross wages. While taxation of wages with tax rates of 12%, 25% and 40% is better for person with gross wage to 10,000 kuna (for couples with gross wage to 20,000 kuna).
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:217:014083
Study programmeTitle: Finance and Business Mathematics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra matematike (magistar/magistra matematike)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2017-05-23 11:26:00