| Abstract | Državni proračun je glavni instrument fiskalne politike određene države. Najjednostavnije ga je definirati kao plan prihoda i rashoda za određeno vremensko razdoblje, najčešće jednu kalendarsku godinu. Vlada je odgovorna za pripremu i izvršavanje proračuna, a usvaja ga Sabor. Država prikuplja prihode od poreza, doprinosa, pristojbi, vlastite imovine i sl. te njima financira javne rashode. Proračun se sastoji od općeg dijela koji čine računi prihoda i rashoda te posebnog dijela koji sadrži račun financiranja. Prihodi proračuna dijele se na prihode poslovanja i prihode od prodaje nefinancijske, a rashodi od rashoda poslovanja i rashoda za nabavu nefinancijske imovine. Najznačajniji prihodi poslovanja su prihodi od poreza, a slijede ih doprinosi i pomoći iz inozemstva. Prema izdašnosti prvo mjesto zauzimaju porez na dodanu vrijednost, zatim posebni porezi i trošarine te porez na dobit. Najvažnija podjela poreza je podjela na izravne i neizravne poreze. Izravni porezi su porez na dobit te porez na dohodak koji više nije prihod državnog proračuna. U neizravne poreze ubrajamo porez na dodanu vrijednost i trošarine. Glavna razlika između navedenih vrsta poreza je prevaljivost poreza. Izravni porezi nisu prevaljivi, oni terete osobe i poduzeća, a plaćaju se prije trošenja dohotka. Neizravne poreze karakterizira njihova prevaljivost na krajnjeg kupca, a plaćaju se u trenutku trošenja dohotka. Na temelju provedene analize prihoda za razdoblje od 2019. do 2022. godine izveden je zaključak da se hrvatski porezni sustav temelji na oporezivanju potrošnje. Neizravni porezi čine preko 70 % ukupnih prihoda od poreza, dok izravni porezi imaju udio od oko 30 %. U državama Europske unije obje vrste poreza imaju približno isti udio u ukupnim prihodima. Navedeno ukazuje kako je u Hrvatskoj prisutan nepravedan sustav oporezivanja. |
| Abstract (english) | The state budget is the main instrument of the fiscal policy of a given state. It is easiest to define it as a plan of income and expenses for a certain period of time, usually one calendar year. The government is responsible for the preparation and execution of the budget, and it is adopted by the Parliament. The state collects revenues from taxes, contributions, fees, own property, etc., and finances public expenditures with them. The budget consists of a general part consisting of income and expenditure accounts, and a special part containing the financing account. Budget revenues are divided into operating revenues and revenues from the sale of non-financial assets, and expenditures from operating expenditures and expenditures for the acquisition of non-financial assets. The most significant business income is tax income, followed by contributions and aid from abroad. In terms of generosity, value added tax takes first place, followed by special taxes and excise duties and profit tax. The most important division of taxes is the division into direct and indirect taxes. Direct taxes are profit tax and income tax that is no longer the income of the state budget. Indirect taxes include value added tax and excise duties. The main difference between the mentioned types of taxes is the tax avoidance. Direct taxes are not deductible, they are imposed on individuals and companies, and they are paid before the income is spent. Indirect taxes are characterized by their passability to the final customer, and they are paid at the time of spending the income. Based on the analysis of income for the period from 2019 to 2022, it was concluded that the Croatian tax system is based on taxation of consumption. Indirect taxes make up over 70% of total tax revenues, while direct taxes account for around 30%. In the countries of the European Union, both types of taxes have approximately the same share in total revenues. The above indicates that there is an unfair system of taxation in Croatia. |
