Troškovi ispunjavanja poreznih obveza - trošarina

Cilj istraživanja je izračunati ukupne troškove ispunjavanja porezne obveze koje su u Hrvatskoj imali obveznici posebnih poreza, odnosno trošarina u 2001. godini. Istraživanje je provedeno izravnim upitom i poštanskim upitnikom u razdoblju od svibnja do rujna 2002. godine. Ispitivanja je provodila agencija Puls i sama autorica. Upitnici su se temeljili na inozemnim istraživanjima, ali i na poreznim propisima koji u Hrvatskoj određuju oporezivanje trošarinama. Odabir uzorka u usporedbi s onim pri proučavanju troškova drugih poreza bio je relativno jednostavan zbog manjeg broja poreznih obveznika. Stopa odaziva bila je različita po pojedinoj trošarini, a bolji odaziv postignut je izravnim upitnikom. Analizirani su troškovi utrošenog vremena zaposlenih, materijalni i neki drugi troškovi, ali samo oni koji su isključivo vezani za poslove oporezivanja trošarinom. Pri tome su postojala brojna ograničenja kao što je problem točnog određivanja broja uposlenika i utrošenoga radnog vremena jer oni istodobno obavljaju i druge računovodstvene i financijske poslove, kao i određivanja ostalih materijalnih troškova koji se posebno ne iskazuju prema mjestu nastanka. Ispitanici su sami procjenjivali te veličine, što je u konačnici, nakon obrade ankete, moglo dovesti do nepouzdanih zaključaka, ali ipak “bolje je biti približno u pravu nego precizno u krivu”.Uzimajući u obzir navedena ograničenja, dobiveni rezultati pokazuju da su troškovi obveznika trošarina niski i da je postupak oporezivanja relativno jednostavan, posebice nakon isteka početnog razdoblja uvođenja tih poreza. S obzirom na to da je riječ o prvom ovakvom istraživanju u Hrvatskoj, a i u međunarodnim su razmjerima ona malobrojna, može se smatrati početnim pokušajem koji će biti polazište za daljnja istraživanja kojima bi se trebale ispraviti uočene manjkavosti i problemi što su se pojavili tijekom istraživanja, a time i poboljšati kvaliteta i pouzdanost budućih rezultata

Comparision and harmonisation of the Croatian tax system with the tax systems in the European Union

This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU. As a result of this analysis, proposals for further procedures on the part of the creators of taxation policy in Croatia are made. After the tax reforms started in the 1990s, after the achievement of independence, the Croatian tax system was comparable with the tax systems of EU member countries. All the essential taxes correspond conceptually to the same kinds of taxes in EU countries. However, there is still space for further adjustment, above all in connection with value added tax, and it is desirable that this should be carried out as soon as possible. However, adjustments in the area of profit tax and adjustments of some rates of excise duties should be put off until the moment when they will have to be done for the sake of joining the Union, because the maintenance of the current situation, which is not in line with the provisions of European regulations, but nevertheless not in contravention of general rules regulating the area of taxation, is in the interests of Croatia. In the area of the taxation of income no adjustment or coordination is needed, for members are allowed to settle the taxation of income in their countries independently, as long as the fundamental principles of the single market are not threatened (the free movement of goods, people, services and capital)

Obračun PDV-a po naplati računa: EU iskustva

Cilj je ovoga rada prikazati postojeće uređenje obračuna PDV-a po naplaćenoj naknadi u hrvatskom i europskom zakonodavstvu. U nekim zemljama EU-a ovakav način obračuna primjenjuje se godinama, a najdulje – od 1995. – u Ujedinjenom Kraljevstvu i Irskoj. Iskustva europskih zemalja ukazuju na određene prednosti, ali i nedostatke, pa bi saznanja o tome mogla biti od koristi pri oblikovanju budućega uređenja hrvatskoga Zakona o PDV-u

Što donose nove Uredbe o trošarinama?

Nove trošarine na cigarete trebale bi u 2010. donijeti državnom proračunu 60 milijuna kuna, a na bezolovni benzin 220 milijuna kuna. Ispunjavanje minimalnih standarda oporezivanja u EU te suzbijanje potrošnje duhanskih proizvoda opravdani su razlozi za povećanje trošarina. Taj iznos međutim neće značajnije utjecati na pokrivanje ovogodišnjeg proračunskog manjka od 14 milijardi. kuna. Mnogo veći prihodi državnog proračuna ostvarili bi se uspješnijim suzbijanjem krijumčarenja i ilegalne trgovine te identificiranjem poreznih dužnika i naplatom neplaćenih poreznih obveza

Sustav trošarina u Hrvatskoj bliži europskom sustavu

S ciljem ugradnje europskih trošarinskih instituta u zakonodavstvo Republike Hrvatske (RH) i usklađivanjem s minimalnim visinama stopa trošarina propisanih EU direktivama, u veljači je objavljen novi Zakon o trošarinama (ZOT). Zakon je stupio na snagu 2. ožujka s izuzetkom određenih odredbi koje će se primjenjivati od dana primanja u Europsku uniju. Prvi dio ZOT-a donosi temeljne odredbe trošarinskog sustava, drugi se odnosi na oporezivanje harmoniziranih trošarinskih proizvoda, a treći sadrži prekršajne, postupovne te prijelazne i završne odredbe

Implementation of a cash accounting scheme for VAT: EU experience

The goal of this article is to describe the current arrangements for charging VAT upon the collection of receivables under the Croatian and the EU law. In some EU member States, this method of charging VAT has been in use for years now, but no longer than since 1995 (United Kingdom and Ireland). The European countries' experience shows that this scheme has both advantages and drawbacks, which may be useful in formulating a future Croatian VAT Act

Changes in the Value Added Tax System

At its session held on 17 February 2012, the Croatian Parliament passed the Act on Amendments to the Value Added Tax (VAT) Act. Even without being labelled as “a mater of urgency”, the underlying legislative procedure (starting with the announcement of the Amendments late in 2011, and ending with the completion of the Government and parliamentary procedures and entry into force of the Act on 1 March) was quick enough to be considered as urgent. The tax reform package also included amendments to the personal income tax and corporate income tax acts, as well as to the mandatory contributions act. The consequences of the tax legislation changes will be borne by all of us – from the public and economy sectors to citizens. Given the substantiality of the changes adopted at such short notice and amidst the crisis, it is worth examining whether all effects of the changes have been properly analysed and considered. The adoption of the 2012 State Budget, budget revenue shortfall and the increase in expenditure over the period 2008-10, fiscal imbalance, as well as the deficit and public debt growth – are reasons enough to introduce the necessary fiscal measures aimed at consolidating the overall government finance. This article deals with changes envisaged in the area of value added taxation

The compliance costs of excise duties in Croatia

The objective of this research is to calculate the costs of tax compliance faced by those in Croatia who have to pay special taxes, i.e., excises. The research was done face-to-face (interview survey) and by postal questionnaire, in the period from May to September 2002, relating to operations in 2001. The research was done partly by a market research agency (PULS) and by the investigator herself. The questionnaires were based on foreign research (Sandford 1989, Shekidele 1996, Haughton 1998) and partly on tax regulations regarding excise in Croatia. The selection of the sample, in comparison with that in studies related to compliance costs of other taxes, was relatively simple, since there are fewer entities liable to pay excises. The response rate was different per given excise, and a better response was obtained with a face-to-face interviews. The following were calculated: the costs of the time of employees expended, external costs, which include the fees paid to outside accountants and other advisors dealing with tax issues, the material and some other costs, but only those that were exclusively connected with excise matters. There were many restrictions here, such as the problem of the precise determination of the number of employees and the working time spent, because they were at the same time carrying out other matters related to accountancy and finance, as well as the determination of material costs that are not specifically shown according to place of origin. The respondents themselves estimated these magnitudes, which ultimately, after the processing of the questionnaire, might lead to unreliable conclusions; and yet, as Keynes said: “It is better to be approximately right than precisely wrong” (in Haughton, 1998). Taking these restrictions into account, the results obtained suggest that the costs of those liable to pay excise are low and that the taxation procedure is relatively simple, particularly after the expiry of the initial phase in which the taxes were introduced. Since this is the first such investigation in Croatia and since such research is not common even in international dimensions, it can be considered an initial attempt that will be a point of departure for further research. It should correct the drawbacks and problems that occurred during the research, and hence improve the quality and reliability of future results