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Predicting gross wages of non-employed persons in Croatia
No full textWe present the findings of a study aimed at building a model for predicting wages of non-employed persons in Croatia. The predictions will be used in the calculation of marginal effective tax rate at the extensive margin and in labour supply modelling. The database used is 2012 “EU statistics on income and living conditions”. The paper comprehensively explains the data source, variables, subgroups of employed and non-employed, and the results of the linear regression model, the Heckman selection model and the quantile regression model. The quality of predictions obtained by different models is compared and discussed
Tržište plina u Republici Hrvatskoj - liberalizacija i financijsko poslovanje
No full textProcesom pridruživanja EU-u, Republika Hrvatska je postupno liberalizirala tržište plina, posebice opskrbu i distribuciju u kojima trenutno posluje oko 90 poduzeća. Cilj liberalizacije je ukidanje državnih monopola i uvođenje tržišnog formiranja cijena te osiguranje višeg standarda usluge i sigurnosti opskrbe plinom. Zbog liberalizacije opskrbe plinom, povećan je tržišni udio privatnih poduzeća, dok se poduzeća u kojima država ima manjinski udio postupno „istiskuju“ s tržišta. Tržišne procese i promjene u sektoru plina u Republici Hrvatskoj treba promatrati i u okviru širih – geopolitičkih odnosa i globalne borbe za tržišnim pozicioniranjem velikih kompanija
Primjena mikrosimulacijskih modela u analizi poreza i socijalnih naknada u Hrvatskoj
No full textMikrosimulacijski modeli fiskalnog sustava služe simulacijama poreza, doprinosa i socijalnih naknada. Njima je moguće unaprijed utvrditi učinke reforme spomenutih fiskalnih instrumenata na raspodjelu raspoloživog dohotka, poticaje za rad te proračunske prihode i rashode. Dok u zemljama EU-a predstavljaju jedno od glavnih analitičkih sredstava u akademskoj i policy analizi, mikrosimulacijski modeli u Hrvatskoj još nisu sustavno izrađivani i korišteni. Zbog toga su u rujnu 2015. istraživači Instituta za javne financije pokrenuli znanstveno-istraživački projekt „Primjena mikrosimulacijskih modela u analizi poreza i socijalnih naknada u Hrvatskoj” koji je predstavljen u ovom radu
A Brief Guide to the City of Zagreb 2017 Enacted Budget
No full textThe City’s 2017 Budget is a sophisticated and extensive document showing the sources of the city’s revenues and the ways of their spending. This brief guide aims to provide, in the simplest and most concise way, basic information on the budget, encouraging citizens to engage in the budget process and thus contribute to the quality and efficiency of city’s services
Fiscal risks of raising salaries in civil and public services
No full textAt its first session on January 28, 2016, the new Government adopted a Proposal for an Act on the Denial of the Right to Salary Increase Based on Seniority. This move resulted in temporary budget savings worth HRK 250m. However, the Government is yet to tackle a bigger problem, caused by the trade unions' demand for growth in base salaries of civil servants and public employees. The fiscal cost of the base salary growth is estimated at HRK 1.95bn
Zaduženost županija, gradova i općina od 2002.-2014.
No full textCilj je ovoga rada upoznati građane s osnovnim podatcima o zaduženosti lokalnih jedinica (županija, gradova i općina) te potaknuti Ministarstvo financija i lokalne jedinice da ih redovito objavljuju na svojim službenim mrežnim stranicama. Objavljivanje podataka o zaduženosti lokalnih jedinica neophodno je kako bi građani mogli procijeniti kvalitetu upravljanja županijama, gradovima i općinama. Premda dug ne mora nužno biti nešto loše, pogotovo ako je uložen u investicijski projekt koji generira buduće društvene ili financijske koristi, važno je njime što bolje upravljati na svim razinama vlasti, posebice u vremenima rastućeg javnog duga
Application of microsimulation models in the analysis of taxes and social benefits in Croatia
No full textFiscal system microsimulation models enable the simulation of taxes, social insurance contributions, and social benefits, thus allowing researchers to predict the effects of a potential reform of these fiscal instruments on the distribution of disposable income, work incentives, as well as on budgetary revenue and expenditure. Although microsimulation models are one of the key tools for academic and policy analysis in other EU countries, such models have not been systematically developed and used in Croatia so far. In September 2015 researchers from the Institute of Public Finance therefore launched the research project ”Application of Microsimulation Models in the Analysis of Taxes and Social Benefits in Croatia” (hereinafter: the Project), which is outlined in this paper
The restructuring and privatisation of the shipyards in Croatia
No full textThere has been too little analysis in Croatian academic and professional literature of the economic operations of domestic shipyards. The public impression has always been that shipbuilding is a strategic industry from which the country has enormous benefits. But the reality is just the opposite – Croatian shipbuilding is an example of an incinerator of public money. Since 1992, 30bn kuna of taxpayers’ money has been sunk into its rehabilitation and restructuring. In this paper, accordingly, there is an attempt to explain the process and put forward the costs of rehabilitation and restructuring, as record of a time that will have important fiscal consequences for the future development of Croatia. The fundamental objective of the paper is to explain the main characteristics of the processes in which the shipyards have been restructured, of the liabilities that the state has assumed pursuant to restructuring contracts and the sale of their shares and the liabilities and responsibilities that the new owners have taken on. Explained in particular will be the impact of restructuring on employment, wages, orders and the value of jobs contracted and deliveries
Indebtedness of Croatian counties, cities and municipalities, 2002-14
No full textThis paper aims to provide the public with basic data on the indebtedness of Croatian local government units (counties, cities and municipalities), and to motivate the Ministry of Finance and local government units to publish such data regularly on their official websites. The publication of data on the local government units' debts is necessary for citizens to assess the quality of governance in the counties, cities and municipalities. While debt may not necessarily be a bad thing, especially if invested in a project producing future social or financial benefits, it is crucial to manage it as good as possible at all levels of government, especially in times of public debt growth
Porezni klin u Hrvatskoj, Belgiji, Estoniji, Njemačkoj i Slovačkoj
No full textCilj rada je proučiti oporezivanje dohotka od rada u Hrvatskoj, Belgiji, Estoniji, Njemačkoj i Slovačkoj. Nakon pregleda pravila poreznih sustava, prikazana je dekompozicija neto prosječnog poreznog klina za različite tipove obitelji i razine dohotka, koristeći OECD‐ovu metodologiju. Dobiveni rezultati ukazuju na progresivnost oporezivanja u svim promatranim zemljama, osim Njemačke gdje progresivnost izostaje za više razine bruto plaće, a posljedica je najviše osnovice doprinosa za socijalno osiguranje. Na razini prosječne bruto plaće najmanje porezno opterećenje za samce bez djece je u Hrvatskoj, a slijede Estonija, Slovačka, Njemačka i Belgija. Međutim, na razini 400% prosječne bruto plaće, najmanji porezni klin je u Estoniji, a slijede Slovačka, Njemačka i Hrvatska te Belgija. Slične rezultate pokazuje i analiza za par s dvoje djece u kojemu jedan supružnik ne radi