Title Fiskalni sustav Europske Unije Title (english) Fiscal System of the European Union Author Ana Stojšić Mentor Ivana Bestvina Bukvić (mentor)Granter Josip Juraj Strossmayer University of Osijek Defense date and country 2017-09-22, Croatia Scientific / art field, SOCIAL SCIENCES Abstract U svom dugom i kompliciranom postupku, Europska unija (EU) je ujedinila različite zemlje i postavila ih za svoje članice. Postajući međunarodnom zajednicom za svoj cilj je postavila međusobnu suradnju država članica, donijela razne politike i pravila, postavila kriterije koji će se odnositi na sve države članice, ali i koje će iskoristiti razne gospodarske pogodnosti. U radu se prikazuje institucionalni ustroj koji ograničava rizik što se tiče stabilnosti cijena, a to je provedeno kriterijima iz Maastrichta koji su direktno ukazali na pravila koja se trebaju poštivati uvođenjem eura. Kako bi se države članice pridržavale svojih ciljeva oni se obvezuju Paktom o stabilnosti i rastu kojem je glavni argument osiguravanje dobre proračunske politike. Porez ne donosi Europska unija, nego Vlada države pa tako ne postoji zajednička fiskalna politika u Europskoj uniji niti usklađivanje svih poreza, ali prema proračunu Europske unije prikazuje se trošak ili korist od članstva Europske unije. Fiskalni sustav Europske unije predstavlja njen proračun. Od mnogih vrsta poreza u Europskoj uniji, jednostopni porez (Flax Tax) pokazuje najviše prednosti. Karakterizira ga niska porezna stopa između 10% i 20%, a djelomično ga provode tek pet država članica Europske unije. Na porez na dodanu vrijednost, porez na dobit, porez na dohodak i posebne poreze Europska unija provodi poreznu harmonizaciju, tj. usklađuje porezne politike država članica kako bi uklonila razlike između pravnih propisa, nepoštenu prednost na unutarnjem tržištu te kako bi transnacionalne korporacije izbjegle dvostruko oporezivanje. U okviru porezne konkurencije, uspoređuje se porez na dohodak između Hrvatske, Italije i Belgije te time prikazuje kako se porez provodi progresivno kod tih država članica tj. visina stope poreza se povećava porastom dohotka, ali prikazuje također kako Hrvatska koja nema najvišu stopu poreza, nego Belgija, također ima besplatno obrazovanje kao i navedena država.
Abstract (english) In its long and complicated procedure, European Union (EU) has united different countries and set them as their own members. Becoming an international community, it has set a international cooperation between member states as its goal, brought different policies and rules, set criteria which relate to every member state but which will use many of the economic benefits. This seminar shows institutional structure which limits the risk of price stability and that is carried out with Maastricht criteria which has directly pointed out rules that need to be respected by the introduction of the euro. In order to keep Member States up to their goals, they are committed to the Stability and Growth Pact whose main argument is to ensure good budget policies. The tax is not brought up by European Union but the state government so there is no common fiscal policy in the European Union nor the tax harmonization but EU budget represents cost or benefit of the European Union. Fiscal system of the European Union represents its budget. Of many tax types in the European Union, Flax Tax shows the most benefits. It is characterized by its low tax rate, between 10% and 20% and only five member states partially carry it out. On value added tax, profit tax, income tax and special taxes European Union carries out the tax harmonization, that is it harmonizes tax policies of member states in order to remove differences between legal regulations, unfair advantages in internal market and transnational corporations to avoid double taxation. Within the tax competition, income tax is compared between Croatia, Italy and Belgium and that shows how tax is carried out progressive by these member states, that is the higher the income is, higher the taxation will be but also shows that Croatia with medium tax rate, unlike Belgium, also has free education as the mentioned state.
Keywords
Europska unija
fiskalni sustav
fiskalna politika
porez
porezna stopa
porezna konkurencija
proračun Europske unije
Keywords (english)
European Union
fiscal system
fiscal policy
tax
tax rate
tax competition
European Union budget
Language croatian URN:NBN urn:nbn:hr:156:417756 Study programme Title: University undergraduate interdisciplinary study program in cultural studies; specializations in: Cultural Management, Media Culture, Librarian Science Type of resource Text File origin Reformatted digital Access conditions Access restricted to students and staff of home institution Terms of use Repository Repository of the diploma theses of the Department of Cultural Studies, Josip Juraj Strossmayer University of Osijek Created on 2018-02-13 09:25:32
