undergraduate thesis
POREZNA POLITIKA I NERAVNOMJERNOST TRŢIŠNE RASPODJELE DOHOTKA

Kristina Žižić (2016)
University of Split
Faculty of economics Split
Metadata
TitlePOREZNA POLITIKA I NERAVNOMJERNOST TRŢIŠNE RASPODJELE DOHOTKA : završni rad
AuthorKristina Žižić
Mentor(s)Nikša Nikolić (thesis advisor)
Abstract
U suvremenim zemljama ljudi su izjednačeni u svojim političkim, ljudskim i ostalim pravima, ali u području ekonomije vrlo su velike razlike izmeĎu pojedinih društvenih skupina. Pod pojmom ekonomskih razlika podrazumijeva se nejednaka disperzija (moći) dohotka, razlike izmeĎu dohodaka dijelom su rezultat neravnomjerne tržišne raspodjele dohotka. Porezna politika prema teorijskim postavkama jedan je od ključnih instrumenata koji mogu djelovati na redistribuciju dohotka. Fiskalnoj, odnosno poreznoj politici na raspolaganju stoje različiti elementi, pitanje je koji od njih su ključni za redistribuciju dohotka i ostvarivanje veće pravednosti. Kao najznačajniji element redistribucije dohotka u okviru porezne politike ističe se progresivni porez na dohodak. Kao i svaka druga politika, porezna politika ima svoja ograničenja koja se manifestiraju u „trade offu“ izmeĎu preraspodjele („pravednosti“) s jedne strane i cijene koju za tu istu preraspodjelu treba platiti (efikasnosti) s druge strane. Porezna politika pozitivno djeluje na redistribuciju dohotka u RH, time što ne prihvaća tržišnu raspodjelu dohotka u kojoj bi niži dohodovni razredi imali znatno manji udio od viših dohodovnih razreda.
Keywordstax policy fiscal policy income redistribution progressive income tax
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelundergraduate
Study programmeBusiness Studies
Academic title abbreviationuniv. bacc.oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-08
Parallel abstract (English)
In modern countries, people are equal in their political, human and other rights, however in the field of economics there are huge differences between individual social groups. The term economic difference means unequal dispersion of (power) income, the difference between incomes are partly result of market failure. Tax policy towards theoretical concepts is one of the key instruments that may affect the redistribution of income. Fiscal or tax policy can apply for different elements, the question is which of these are essential for the redistribution of income and the achievement of greater justice. As the most important element of income redistribution within the tax policy the progressive income tax points out. Like any other policy, tax policy has its limitations, which are manifested in the "trade-off" between the redistribution of income ( "fairness") on the one hand and the price paid for same reallocation (efficiency) on the other hand. Tax policy has a positive effect on the redistribution of income in the Republic of Croatia, it doesn`t accept the market distribution of income in which the lower income classes had significantly lower share in income unlike to the higher income classes
Parallel keywords (Croatian)porezna politika fiskalna politika redistribucija dohotka progresivni porez na dohodak
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:665008
CommitterIvana Gizdić