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Efektivno opterećenje porezom na dohodak: ima li samostalna djelatnost povlašten status u sustavu poreza na dohodak?

Hrvoje Šimović () and Milan Deskar Škrbić ()
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Milan Deskar Škrbić: Razvojni forum Zagreb

Authors registered in the RePEc Author Service: Milan Deskar-Škrbić

No 1004, EFZG Working Papers Series from Faculty of Economics and Business, University of Zagreb

Abstract: U radu se analizira efektivno porezno opterećenje dohotka od samostalne djelatnosti i nesamostalnog rada. Na osnovu niza „ex post“ pokazatelja efektivnog poreznog opterećenja rad ukazuje na povlašten porezni položaj dohotka od samostalne djelatnosti u odnosu na dohodak od nesamostalnog rada. Nadalje, na osnovu analiziranih podataka u radu se kritiziraju posljednje izmjene kod poreza na dohodak te se smatra da navedene izmjene neće značajnije doprinijeti niti pravednijem niti učinkovitijem sustavu poreza na dohodak.

Keywords: porez na dohodak; efektivne porezne stope; samostalna djelatnost; nesamostalni rad; Hrvatska (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 14
Date: 2010-09-27
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Persistent link: https://EconPapers.repec.org/RePEc:zag:wpaper:1004

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