1,721,205 research outputs found
Za dobro i zlo: utjecaj poreza na kretanje civilizacije
No full textU knjizi Za dobro i zlo: utjecaj poreza na kretanje civilizacije Charles Adams iznosi mnoge duhovite i zanimljive priče o oporezivanju, počevši od zbivanja u starom Egiptu, antičkoj Grčkoj, Rimskom Carstvu, srednjem vijeku, francuskom ancien régimeu, razlozima američkog odcjepljenja od Velike Britanije pa sve do poreznog ugnjetavanja u suvremenom dobu. Adams na lako razumljiv i privlačan način nudi čitateljima nekoliko spoznaja naučenih iz povijesti poreza. Prvo, dobar porezni sustav može se pretvoriti u loš ako građani nisu sposobni obuzdati državnu vlast koja ima uobičajenu sklonost prilagoditi svoju potrošnju urođenim neobuzdanim apetitima, a ne svojim stvarnim financijskim sposobnostima. Drugo, civilizacija je pretjeranim oporezivanjem sklona samouništavanju. Treće, umjerenost (odnosno skromnost) važno je načelo u oblikovanju i provedbi svakog poreznog sustava. Načelo umjerenosti uključuje izbor poreznih stopa i kazni za nedopušteno izbjegavanje poreza, neopravdane neugodnosti u ubiranju poreza, potrebu jednakog tretmana poreznih obveznika izbjegavanjem pretjerane progresivnosti ili regresivnosti. Nositelji državne vlasti često zanemaruju te spoznaje, pa umjesto da smanjivanjem poreznog tereta prikupe više javnih prihoda, oni ga povećavaju, što samo pojačava otpor poreznih obveznika plaćanju poreza i dovodi do smanjenja javnih prihoda. U cjelini, to je poučna i zabavna knjiga namijenjena svima koji plaćaju poreze
Osobna prezaduženost
No full textUsprkos narasloj važnosti i raširenosti prezaduženosti, još uvijek ne postoji zadovoljavajuća definicija samoga pojma koja bi pomogla u razumijevanju fenomena te načina na koji on utječe na blagostanje pojedinca i društva u cjelini. Prema uvjetnoj definiciji prezadužena osoba ili kućanstvo je ono koje kasni s plaćanjima na strukturnoj osnovici ili se približava takvom stanju. Prezadužene osobe obično brzo ostaju bez materijalnih i psihosocijalnih resursa. Za sprječavanje prezaduženosti ključno je unapređenje dostupnosti financijskih usluga i bolja financijska obrazovanost stanovništva
Possibility to lessen equity and efficiency trade off in social and employment policy and education
No full textMost economists take for granted the idea that equity and efficiency cannot be achieved together: greater equity must come at the inevitable cost of a loss of efficiency. Thus, equity and efficiency are seen as mutually conflicting goals: the big trade off. Redistributive policies can reduce inequality and its persistence across generations by mitigating the impact of market imperfections. Two widespread policies are money transfers and educational transfers. Money transfers are mainly targeted at the poor and may be used by recipients to increase their consumption, leave additional bequests, or spend more on their children’ s education. Scientists and politicians worldwide disagree greatly about the effectiveness of welfare programmes and transfers, for it's often said that welfare, like other good intentions, contains the seeds of its own destruction. Furthermore, formally large outlays for welfare are no guarantee that they will be effectively targeted and used. However, there are cases where equity and efficiency may not trade off against each other. The topic of analysis is possible reconciliation of the equity and efficiency in social and employment policy and education. After Introductory notes, in Section 2 the theoretical framework is given. Section 3 deals with equity and efficiency trade off in social welfare policy, Section 4 analysis its role in employment policy. In Section 5, the author examines the possibilities of reducing equity and efficiency conflict in education. The paper finishes with conclusion and recommendation for improvement of social, employment and educational policies in the Republic of Croatia
Black (Hidden) Economy in Rural Areas and Agriculture
Get PDFIn economic literature black (hidden, informal) economy encompasses production that is
formally legal, but a particular, one or more members of the production chain try to conceal
it from public authorities in order to avoid taxes and similar charges; then, a production
of illegal goods and services, and various kinds of concealed income. The first component,
unreported legal economy usually has the largest share in hidden economy and is
more often examined in scientific researches. Informal economy is present in all societies
irrespective of their dominant social and political system. Nevertheless, there are considerable
differences in the scope and form that informal economy may assume in each society.
This paper estimates the size and the role of the black economy in planned societies, in
former Yugoslavia and Croatia, in developed industrial countries and in developing countries
with special accent on informal economy in rural areas and agriculture. The author s
analysis of the results of accomplished and published researches evidenced and gave interpretation
of apparently surprising finding: among the wage earners in agriculture there is
proportionally the largest participation pf those working on “cash-in-hand” basis. Given the
fact that these are a part time season jobs, the number of unregistered workers amounts to
one third. Particularly attentively the author displayed the results of more important
researches in black economy in Croatia thus enabling the readers to evaluate theoretical
foundation and applied methodology in critical manner. In this part of the work a method
of evaluation the newly created/made values in the informal part of Croatian agriculture
belonging to peasant’s households is emphasized.
The author also writes about the possible future of black economy, and considering the
future tendencies in post-socialist countries, i.e. countries in transition, he points at decisive
obstacles to such endavours. The paper ends with analysis of economic, social and
political role of informal (black) economy and of the economic policy efficiency and range in its regulation
Equity vs. efficiency : possibilities to lessen the trade-off in social, employment and education policy in South-East Europe
No full textThe aim of the book is both to analyse and propose measures for alleviating the widespread existing conflict between equity and efficiency in social policy in the broader sense: including social welfare, education and employmen
The competitiveness of Croatia’s human resources
No full textAmerička agencija za međunarodni razvoj (USAID) u suradnji s Institutom za javne financije, provela je istraživanje o konkurentnosti hrvatske radne snage jer se vjeruje da su ljudski resursi ključna odrednica ostvarivanja konkurentnosti hrvatskoga gospodarstva, sposobnoga za sudjelovanje i natjecanje u svjetskom gospodarstvu i Europskoj uniji. Cilj je studije potaknuti raspravu o tom važnom pitanju, kao i o potrebnim mjerama, menedžmentu, osobnom obrazovanju i usavršavanju te drugim pojavama koje se u studiji istražuju.USAID and Institute of Public Finance, Zagreb undertook this study because human resources are one of the keys to Croatia’s ability to build an economy that is competitive globally as well as within the European Union. The study is meant to spur discussion on this important issue and the policy, management, and personal development issues that it raises
How to measure the unmeasurable: Project Grey developing capacities and capabilities for tackling undeclared work
Get PDFThe term “not directly observed” or “the underground economy” refers to those economic activities that should be included in the GDP estimation but which are not recorded in the statistics business surveys or tax and administrative data used in the calculation of the estimates of national accounts because they are not directly observable. The unofficial or informal economy contains that part of the economic activity that is difficult to measure. Thus, in addition to the complex issue of defining the underground production, there is an even more demanding task of measuring it. Hitherto in the literature, various estimation methods of unofficial economy have been proposed and their results differ significantly. The goal of this article is to provide an overview of the various methods of its measurement. The unobserved economy poses estimation problems of economic aggregates that can be differentiated as the total lack of information and the distortion of available information. There is no universal optimal approach applicable to all countries or even to the same country at different periods. In the attempt to limit the underground economy, it is much better to obviate the causes than penalise the consequences. It is necessary to simplify the procedures enabling citizens to formalize their undeclared activities, to provide a tax system that is as stable as possible and a tax and regulatory burden that is as low as possible. What is crucial is the improvement of institutions, professionalization of civil service and removal of the huge impact of politics in the societies
Kako ublažiti posljedice demografskog starenja stanovništva Hrvatske?
No full textDržavni zavod za statistiku objavio je rezultate popisa stanovništava u Republici Hrvatskoj 2011. koji su mnoge iznenadili, posebice zbog razmjerno neočekivane visoke prosječne starosti stanovništva
Digitalizacija, rad na daljinu i pravo na isključivanje u EU
No full textTijekom posljednjih nekoliko godina, digitalizacija radnih mjesta omogućila je radnicima u mnogim sektorima i zanimanjima da obavljaju svoj posao u bilo koje doba i bilo gdje. To ima mnoge pozitivne popratne učinke, ali može imati i negativne posljedice ukoliko se narušava granica između posla i privatnog života. U cilju očuvanja zdravlja radnika i njihove produktivnosti i na razini EU i na nacionalnoj razini u većem broju zemalja članica započele su rasprave ili su usvojeni zakoni o pravu radnika na isključivanje
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