| Sažetak | Državni proračun, kao glavni fiskalni instrument neke države u sebi sadrži prihode i rashode te države. To su tzv. javni prihodi i javni rashodi. Javne prihode možemo podijeliti u dvije osnovne skupine, a to su porezni prihodi, koji obuhvaćaju sve vrste poreza (porez na dohodak, porez na dobit, porez na dodanu vrijednost, trošarine, porezi na imovinu, carine) i neporezni prihodi, koji obuhvaćaju doprinose (za zapošljavanje, mirovinsko osiguranje, zdravstveno osiguranje), pristojbe ili takse te ostale neporezne javne prihode, a to su prihodi od imovine, pomoći (od međunarodnih organizacija, inozemnih vlada, iz proračuna), prihodi od vlastite djelatnosti, kazne i donacije.
Kod javnih prihoda značajniji su oni porezni. Kao najzanimljiviji porezni prihod spominje se porez na dodanu vrijednost. Prva ga je uvela Francuska 1958., te su ga prihvatile sve razvijene zemlje svijeta osim SAD-a i Australije. U Hrvatskoj se porez na dodanu vrijednost koristi od 1998., a njegova stopa trenutno iznosi 25%.
Najznačajnije podjele javnih rashoda su na redovite i izvanredne, produktivne i neproduktivne, odgodive i neodgodive, rashode središnjih, regionalnih i lokalnih tijela, osobne i materijalne, novčane i naturalne, te investicijske i transferne.
Razlikujemo dvije vrste proračuna. Prvi je uravnoteženi proračun kod kojeg su prihodi jednaki rashodima. Drugi je neuravnoteženi proračun. Neuravnoteženi proračun može biti u vidu deficita, kada su rashodi veći od prihoda, te u vidu suficita kod kojeg su prihodi veći od rashoda. |
| Sažetak (engleski) | The state budget, as the main fiscal instrument of a country contains the revenues and expenditures of that country. These are called public revenues and public expenditures. Public revenues can be divided into two main groups, namely tax revenues, which include all types of taxes (income tax, corporate income tax, value added tax, excise tax, property taxes, customs duties) and non-tax revenues, which include contributions (employment, pension insurance, health insurance), fees or taxes and other non-tax public revenues, which are revenues from property, aid (from international organizations, foreign governments, from the budget), income from own business, fines and donations.
One of the most interesting taxes mentioned is the value-added tax. First introduced by France in 1958, it was accepted by all of the developed countries of the world except the United States and Australia. In Croatia, the value-added tax is in use since 1998, and that rate is currently at 25%.
The most important division of public expenditures is on ordinary and extraordinary, productive and unproductive, deferrable and urgent, expenditures of central, regional and local authorities, personal and material, financial and natural, and investment and transfer. There are two types of budget. The first is a balanced budget in which revenues equal expenditures. The second is an unbalanced budget. Unbalanced budget may be in the form of deficit when expenditures exceed revenues, and in the form of surplus when revenues exceed expenditures. |
