Usporedni Porezni Sustavi - Oporezivanje Dohotka i Dobiti - Helena Blažić

7/23/2019 Usporedni Porezni Sustavi - Oporezivanje Dohotka i Dobiti - Helena Blai

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HELENA BLAZIC


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UDBENICI SVEUILITA U RIJECI MANUALIAUNIVERSITATIS STUDIORUM FLUMINENSIS


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Copyright 2006. HELENA BLAI ISBN953-614-55-2

Prof. dr. sc. H!"# B!#$%&

USPOREDNI POREZNI SUSTAVI


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%ro&. 'r. (). H*+*, B+i/

USPOREDNI POREZNI SUSTAVI

' OPOREZIVANJE DOHOT(A I DOBITI

Izdava:

Eo,o(i &+t*t S*i+it !i*)i

Recenzenti:

%ro&. 'r. (). Io S**r$ r*'oiti pro&*(orEo,o(og &+t*t S*i+it !i*)i %ro&.'r. (). Ni Nio+i/$ r*'oiti pro&*(orEo,o(og &+t*t Sp+it


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S*i+it !i*)i$ 2006. - ='8*,i)iS*i+it !i*)i G ?,+i=,i*r(itti( (t'ior +i,*,(i(F

Bi8+iogr&i.

ISBN 953-614-55-2

I. %or*,i ((t -- ='8*,i

1101>02>

ISBN )*+',-/'**'0

PRED1OVOR

N(t,* '8*,i Usporedni porezni sustavi: Oporezivanje dohotka i dobiti otiir,o

* pri* (*g *+o ' (* r*+ti,o *groito pri* 'io ,(+o*,i*g ,(t,og t*ri+

o+*gi Usporedni porezni sustavi oi (* pr*'* , 4. go'i,i 'o(',*g (*i+i,og (t'i

Eo,o(og &+t*t !i*)i (*roi Meunarodna razmjena i Financije i bankarstvo),

o',o(,o 4. i 5. go'i,i t. 1. i 2. go'i,i 8'/*g 'ip+o(og (t'iF ,oog 8o+o,(i

r*&orir,ogFF (*i+i,og (t'i Eo,o(og &+t*t S*i+it !i*)i (*roi

konomija javno! sektora, Financije i bankarstvo t* o i8or,i o+*gi , ,i 'rgih (*roF.

I(to to$ *', 'io oog '8*,i - o, o opor*i, 'o8iti - o/i /* ori(titi i (t'*,ti

o+*gi Oporezivanje poduze"a ,i 'io (o*g ,(t,og t*ri+


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#ori(ti pri+i ' (* pr*,(t*,o h+i pro&. 'r. Ii S**r$ ,* (o o r*)*,*,t$

*/ i o (o* tr,o* *,tor , oi,(o 8rii i poo/i (+o*,o po'r ,ih &i,,)i

i opor*i, t* o (+o*,i* po'r '*(og iot.*+i h+,o(t 'g* i pro&. 'r. Nii Nio+i/ o+*gi+, po'r ti*o ir'* i

o,,og o8+io, oog '*+. Iti r*)*,*,t* 'oi) ,i* r,gir,ih (*i+i,ih'*+t,i$ oi ( *',o (tr,)i pro ,*'*,o po'r$ *+i * (t.

@h+* i pro&. 'r. !t @*+*,ii , *to'o+oi (*ti (*i o8+io, ,ig* t*(oo '*o,(trtori)i I,i K*ri/ (ot, poo/ t*h,io o8r'i 'i*+ t*ri+.

I(pri (* (oo o8it*+i , ig8+*,iF go'i,i o'ori i *iti i*,'i pr*'r,+o.


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(AZALO

PRED1OVOR........................................................................................................................ >

(AZALO....................................................................................................................................

1. UVOD.............................................................................................................................. 13

2. DOHODA( ILI POTRONJA ' OSNOVICA IZRAVNO1OPOREZIVANJA........................................................................................................ 15

0.-. DOHODA( (AO OSNOVICA IZRAVNO1 OPOREZIVANJA 'DOHODOVNI (ONCEPT................................................................................... 15

2.1.1. Tor%2# %34or# ' 5$% do6odo4"% 7o"c89 ............................................................. 162.1.2. Tor%2# 8r%r#s9# :o;#9s94#< Sc6#"3'H#%;'S%=o"so4 do6od#7 ' >%r% do6odo4"%

7o"c89 .............................................................................................................. 1>2.1.3. (o"c89 ?do6o97# os94#r"o; "# 9r$%>95? ' ?"o4@#"o; do6o97#?.................. 19

2.1.4. Por3 "# do:%9 7#o dod#9"% 8or3 "# do6od#7 od d%o"%@7o; 7#8%9#!# 22

SAETA( 0.-.................................................................................................................... 31(ONTROLNA PITANJA 0.-.................................................................................. 32

0.0. POTRONJA (AO OSNOVICA IZRAVNO1

OPOREZIVANJA POTRONI (ONCEPT 33
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2.2.4.1. orez na dobit !manjen za zatitn! kamat!...................................... 6>2.2.4.1. 'pe%iinosti oporezivanja dohotka obrtnika kod alternativnog

modela................................................................................................ >32.2.4.3.ritike alternativnog modela................................................................ >52.2.4.4.rimjena modela ! dr!gim dravama.................................................. >>

SAETA( 0.0.....................................................................................>9(ONTROLNA PITANJA 0.0.................................................................................. 0
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0.+. USPOREDBA DOHODOVNO1 I POTRONIH MODELA 1

2.3.1. As879% 7o"o=s7 f%7#s"os9% .......................................................................... 1

2.3.2. As879% 6or%3o"9#!" 8r#4d"os9% ...................................................................... >2.3.3. As879% 4r9%7#!" 8r#4d"os9% ......................................................................... 902.3.4. Ad=%"%s9r#9%4"o'96"%@7% % f%s7#!"% #s879% ....................................................... 912.3.5. R35!9#9 s5@!2#4#"2# #r;5="#9# 5 7or%s9 do6o97# % 8o9ro>"2 5

8r#7s%< 6%:r%d"% =od!%..................................................................................... 930.+.,. D5#!"% 8or3 "# do6od#7 's5s9#4#" 6%:r%d"% =od!......................................... 94

SAETA( 0.+................................................................................................................... 9(ONTROLNA PITANJA 0.+.............................................................99

+. USPOREDNA ANALIZA POREZA NA DOHODA(..................100

+.-. POREZNO PRIVILE1IRANI DOHOCI OD (APITALA.................100

3.1.1. Por3"o %3539% do6oc% od 7#8%9#!#< 6%:r%d"os9 5 s=2r5 #!9r"#9%4"o; =od!#8o9ro>"2 ..........................................................................................................100

3.1.2. D5#!"% 8or3 "# do6od#7< (o!%7o s5 "ord%2s7 dr$#4 os9#! 42r"%34or"o= =od!5 % 7o2 %6 s4 dr$#4 s!%2d............................................ 105

SAETA( +.-................................................................................................................. 113(ONTROLNA PITANJA +.-...........................................................113

+.0. "3+T T+ U TRANZICIJS(IM DRAVAMA< TO JE OSIMJEDNE STOPE OSTALO OD HALL'RABUSH(INAMODELA............................................................................................................... 114

SAETA( + 0 11>
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3.4.2. O!#7>%c s o:3%ro= "# 96"%75 "2%6o4# d#4#"2#............................................. 1353.4.3. S9#"d#rd" o!#7>%c.......................................................................................... 13>

,.4.,.1. ojam i vrste standardnih olaki%a..................................................... 13

,.4.,.2.5sporedna analiza standardnih olaki%a............................................ 141+... Ns9#"d#rd" o!#7>%c...................................................................................... 146

3.4.4.1.ojam i vrste nestandardnih olaki%a................................................ 14>3.4.4.2. 5sporedna analiza nestandardnih olaki%a....................................... 152

SAETA( +................................................................................................................... 15

(ONTROLNA PITANJA +............................................................159

. USPOREDNA ANALIZA POREZA NA DOBIT.................................... 160

.-. INTE1RACIJA POREZA NA DOHODA( I POREZA NADOBIT........................................................................................................................ 160

4.1.1. Pro:!=#9%7# 7o"o=s7o; d4os9r57o; o8or3%4#"2# d%4%d"d%.................... 1604.1.2. O!#7>%c 3# d%4%d"d "# r#3%"% d%o"%@#r#...................................................... 1654.1.3. S429s7% 9r"do4% % 9r"59"# s%95#c%2#............................................................... 16

SAETA( .-.................................................................................... 1>2(ONTROLNA PITANJA .-...........................................................1>2

.0. POREZ NA DOBIT I INVESTICIJE.............................................................. 1>3

4.2.1. Por3"% 8o9%c#2% 3# %"4s9%c%2 7od 8or3# "# do:%9........................................ 1>44.2.2. Por3"% 8r#3"%7................................................................................................. 1>>4.2.3. I"4s9%c%2s7 o!#7>%c 5 5$= s=%s!5................................................................ 124.2.4. S9o8# 8or3# "# do:%9....................................................................................... 164 2 5 Us8ord"# #"#!%3# 8or3"%6 8o9%c#2# 3# %"4s9%c%2 5 o74%r5 8or3# "#
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14/224

-. UVOD

I,t*,iir,* pro)*( g+o8+i)i*$ o i i,t*gr)i(ih pro)*($ (* i* r(t* ,o(t

por*,ih i,it*+. 7,i ( 8it,i$ o 'o,o*,* i,*(ti)i(ih i +o)i(ih o'+$ to i o

rit*rii i (t,'r'i '*ort(og 'rt. %o(to*/i (* ((ti (t+,o i(pit ( o8iro , ,iho

*&i(,o(t$ horio,t+, i *rti+, pr*',o(t$ *',o(t,o(t i tr,(pr*,t,o(t t* &i(+, i',o(t. I

(i ,*'*,i pri,)ipi (t+,o 'oi+ (o* r*i,t*rpr*t)i*. ?o* (* r*/i ' * por*, r*&or

o,(t,t, pro)*($ i (tog (* oi ((ti o,(t,t,o i*,. I(to * to o,(t,t,o pr*i(piti,*

poi)i* Hrt(* ,*'*,o *J,ro',o por*,o or*,.

%o(*8,o ( (+o*,i pro ((ti opor*i, 'ohot i 'o8iti o o8+i 'ohot oi (*

o8h/ po(*8,i por*o - por*o , 'o8itF. N*'*,i por*,i o8+i)i$ o(i (o* *o,o(* i(o)i+,* ,o(ti$ i i ir*,o &i(+,o ,*,*. Niho 'io 'r* 7ECD- p,i

priho'i o' por* +/i 'opri,o(* (o)i+,o o(igr,*F i,o(i pro(* oo *trti,$

o',o(,o '*(*ti, Hrt( ( i,o(i$ ,r,o$ ,i i i,o(* oo '*(*ti,*$ o',o(,o ''*(*ti,*

por*,ih priho'F.

= (*t(o ( ,,(t*,o ,o(ti pri+i,o ri*ti i (i +,)i$ o+i ,ig* i po'r

oprti,og opor*i, *r (* r'i o t*i o * i*t,o t+,$ ,o pri+i,o (+o*, i

'oi+ o,(t,t,* i*,*. = Hrt(o (* oo po'r* ri*to o8rJ*. %o(*8,o ( ri*ti

'8*,i)i i oog po'r$ o (i*t$ to i Hrt(o.

6ilj '8*,i Usporedni porezni sustavi # Oporezivanje dohotka i dobiti * o'gooriti ,


15/224

#,ig ,(toi potri*piti 8r98os9#475 o "8os9o2#"25 @%s9%6 =od!# 5 8r#7s% % o

6%:r%d"os9% 8or3"%6 s5s9#4# oi o(i 'oho'o,ih *+**,t i i (* i* *+**,t potro,ih

o'*+ ir,og opor*i,$ po(*8i)* +t*r,ti,og o'*+. N*'*,o * ,roito ir*,o o'

tr,i)i(ih *o,oi$ o ,oih +,i) E=-$ to i 'r r*gi*.

7(i =7DA$ oi i,i pri 'io i o* ( i,*(*,i pr*'*t$ )i+*i i(tri,$ t**+,

pr*tpo(t t* ( (trtr r'$ ,ig * po'i*+*, , tri t**+, 'i*+.

= 'rgo* 'i*+ po' ,(+oo D7H7DA# ILI %7K!7N"A - 7SN7ICA I@!AN7

7%7!E@IAN"A (*+ (* ' o(,o, o,)*pt ir,og opor*i, o ( t**+i

o8+io, por* , 'oho' i por* , 'o8it: 'oho'o,i i potro,i o,)*pt. N*'*,o *

rrJ*,o ro tri t*t(* *'i,i)*: 'oho' o o(,oi) ir,og opor*i, - 'oho'o,i

o,)*pt$ potro, o o(,oi) ir,og opor*i, - potro,i o,)*pt i (por*'8 'oho'o,og ipotro,ih o'*+. Do (* pr* 'i* *'i,i)* o8, 'oho'o,i$ o',o(,o potro,i o,)*pt i

,ihoi o'*+i po(*8i)* (t,'r',i i +t*r,ti,i ,tr potro,og o,)*ptF$ tr*/ (*+

rg*,t* ori(t o8 o,)*pt i ,*'*,ih o'*+F +/i o ,*'*,o pr(i

r*+tir hi8ri',i o'*+i i pr**,tir/i '+,i por* , 'oho' o (o*r(,i o,i(t*,t,i

'o(+*',iO hi8ri',i o'*+.

= tr*/* (* 'i*+ po' ,(+oo =S%7!EDNA ANALI@A %7!E@A NA

D7H7DA# 'o,o(i (por*', ,+i o,r*t,ih por*,ih ((t por* , 'oho' o o8h/

ri*,* i tr,i)i(* *o,oi*$ t. pr*,(t*,o 'r* E=- i 'r* r*gi*$ ,o i ,** 'rg* 'r*

7ECD = (+op pr * t*t(* *'i,i)* i(tr * (* pri i+*gir, po+o 'oho' o' pit+


16/224

OPOREZIVANJA

= oo (* 'i*+ '*&i,ir d4# 9=!2"# 9or9s7# 7o"c89# 8or3" os"o4%c %3r#4"o;o8or3%4#"2#< 7o"c89 do6o97# do6odo4"% 7o"c89 % 7o"c89 8o9ro>"2 8o9ro>"% 7o"c89 oi ,ihoi o'*+i$ i to o , ri,i &iiih o(o8$ to i po(+o,ih (8*t.

Kr'i)io,+, o(,oi) * o, t**+*, , o,t*(t do6o97# o por*,* o(,oi)*.

7(*t+,* t**+,ih rt*ri(ti i r(t;o,)*pt o* o(,oi)* , o(o8,o ri,i$ o i ,

ri,i po'*/ por* , 'o8itF$ g+,i * *+**,t pr* t*t(* *'i,i)* oog 'i*+.

Drg t*t( *'i,i) o',o(i (* , 8o9ro>"25 o por*, o(,oi)$ t. potro,i o,)*pt$

,*go ' t**+, o'*+ i ,*go* g+,* r+i* o',o( , 'oho'o,i o,)*pt. N*'*,o /*

o8htiti o(o8, ri,$ o i po'*t,i ri,. %o(*8, (* p, pri'* hrt(o* o'*+$

oi * pri i (' *'i,iF 'o(+*',i pri*r pri*,* t. +t*r,ti,og o'*+ o,)*pt potro,*M

pr(i$ o i H++-!8(hi,o +t*r,ti,o o'*+ - t. $%at ta&u 8og ,*go* irit*

t+,o(ti pr(i tr,i)i(ih 'r.

N r /* (* tr*/o t*t(o *'i,i)i s5@!%9% #r;5="9% o:#25 7o"c8#9# oi pr(i

'oo'* 'o hi8ri',og o'*+ por* , 'oho'$ t* priti o'*+ '+,og por* , 'oho' o

r*+ti,o t*or*t(i ((t, hi8ri',i o'*+.

0.-. DOHODA( (AO OSNOVICA IZRAVNO1 OPOREZIVANJA '

DOHODOVNI (ONCEPT


17/224

r+i * to* ho/* +i (* opor*iti s#=o o"% do6oc% 7o2% "#s9#25 %3 s9#!"%6 %34or# i+i (

pri, 8* o8ir , t**+ ,iho ,(t,.

N,,ii pr*'(t,i t*ori* ior 5 5$= s=%s!5 PQ*++*,th*ori*PF * ,*i

t*or*tir i(ti,g oi 'oho' '*&i,ir o 'sveukupnost onih ekonomskih dobara koja svake !odine

pritjeu pojedincu iz trajnih izvora' pr* A,'*+$ 1993.$ (tr. 290F. Bit, *$ '+*$ rdo4%9os9

prit*), priho' i o'r*J*,ih ior. 7 * t*ori t*)+ , *,g+*(i por* , 'oho' to *

i'+io po(*8,o por* , pit+, 'o8itF$ t* i , *,i pr(i por* , 'oho'. N*i,

pri(t,o(t i'+i *$ *Jti$ i (i o(t+i ((ti por* , 'oho'$ pri* (*g to* to

(* po(*8,i por*i opor* ,(+*'(t i 'roi$ o i (+,i 'o8i)i - ,pr. o,i o' igr , (r*/.

= t*ori ior 5 >%r= s=%s!5 8r (* o ,** (ro',* t*ori* S)ho+*r$ Sith$ H*r,

i Coh,$ !o()h*r$ H*)*+$ Rg,*r$ o)*$ Li*&,< pr* o'i/$ 1994.$ (tr. 363F$ o to (

t*ori potro,og &o,'$ t*ori p*rio'i,o(ti$ t*ori proio',* i t*ori priho'.Tor%2# 8o9ro>"o; fo"d# 'ohoto (tr o, o+ii, 'o8r o po*'i,) i*(,o

r**,(o r'o8+ o* potroiti po'ir*,* (oih potr*8$ ' ,* pogor (o* po*t,o

ioi,(o (t,* S)ho++*r< pr* o'i/$ 1994.$ (tr. 36-3F. 7 i'* 'i*+i i Sith.

@,i+io *$ *Jti$ (po*,ti$ ' ?*'o o'8or o '*&i,i)i1pro (tr (i,o,io

P(*o8ht,i 'oho'P (+' ( t*orio prir(t 8ogt(t.

Tor%2# 8r%od%@"os9% ii ( ,,,ii pr*'(t,i)i H*r, i Coh,$ ,'i pr*tpo(t '

* *', o' 8it,ih *t 'ohot ,*goo r*'oito po,+,* o'r*J*,i r**,(i r)i.

Tor%2# 8ro%34od"2 ii ( ,iritii pr*'(t,i)i Lot$ !o()h*r$ H*)*+ i Rg,*r$

' h t t i ' i ' ti i ' t i i i+i
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18/224

(i ,r,o$ oir 'oho'o,* o,)*p)i*F prih/*, P(*o8ht,i 'oho'P (i(+

t*ori* prir(t 8ogt(t$ t. t*ori* r**,$ t*h,i ,*goog trJi, i prti, o'(tp, de

$acto *+ii 'i*+o potrJ pri(t,o(t t*ori* ior. K pri(tp ,+io i o' hrt(og

@o, o por* , 'oho' NN 1>>;2004.$ +. 5F.

0.-.0. Tor%2# 8r%r#s9# :o;#9s94#< Sc6#"3'H#%;'S%=o"so4 do6od#7 ' >%r% do6odo4"%

7o"c89

K*or*t(* t**+* ir* 'oho'o,o o,)*pt$ g'* (* 'oho' '*&i,ir o r+i prir(tF

ioi,i 8ogt(tF i*J r,*g i po*t,og (t, t. t*ori r**,MF po(tio * Sc6#"3.

%r* ,* * 'oho' 'jednak akumu%aciji bo!atstva u odreenom vremenskom razdob%ju,

uk%juuju"i i vrijednost us%u!a koje dobivamo od dru!ih' pr* ?(gr*$ 1990.$ (tr. 32F. D*&i,ir,

o prirast o',o(,o po*/,* 8ogt(t i potro,F$ 'oho' po(t* ,*oi(, o *(t+o(ti$

r*+i)ii i+i ior. N*goi (,ii *rii (+*'8*,i)i 8i+i ( H#%; oi 'oho' '*&i,ir o

'pove"anje i%i prirast sna!e (sposobnosti) u zadovo%jenju potreba u danom periodu, koja se sastoji od

) novca, i%i *) bi%o e!a +to se moe novano vrednovati' pr* Kip*$ 191.$ (tr. 66F i S%=o"s

pr* i* * i+*, 'oho' 'a%!ebarski zbroj ) tri+ne vrijednosti potro+nje i *) promjene u

vrijednosti imovine izmeu poetka i kraja odreeno! razdob%ja' pr* Kip*$ 191.$ (tr. 66F.27',o(,o 8ro (ih 8'/ih og/ih potro,i (*'*,ih , (', ri*',o(t pr* o'i&i)ir,o &or+)ii oo'*190.$ (tr. 50F

Sr**, * ,,o(t o ,i &i,,)i (i,t*tiir/i ,*'*,* t*or*tir* prihti+ t.

S 6 H % S% 7 %2 S H S d 6 d 7 9 9 7% %d ! t +


19/224

-./012 ()


20/224

oo - o, 'oho'$ /potro,$ 12pro*, ,*to 8ogt(t.3D 8i (* 'oho' ogo

o,r*t,o tr'iti$ tr*8 pri/i ( (t+it ,*goog &orir,. 7'* t*ori prir(t goori o

i,i)i+,o prir(t 8ogt(t (i(+ 8r%r#s9# 8o9"c%2#!" 8o9ro>"2 o',o(,o =o;5&"os9%

8o9ro>"2 7o"o=s7 s"#;8* o8ir , to , oi (* ,i, i i oih ior o, (t**. N'+*$

8it, * og/,o(t orit*,$ ,* ,*i,o (tr,o orit*,*$ o to * to (+ ' * potro,

pot*+ por*,* (po(o8,o(ti.=o+io (* ( 2i o,i 8ogt(to , po*t r'o8+ i, i * t (r)pr*'i'+i$ (i

(i prii)i oi ,* pot* o' 8ogt(t$ o to ( ,',i)*$ tr,(&*ri i (+. i oi prit* , r

r'o8+ i, o i t$ o* (* (tr'iti ' *

20j . i 0 (0r)2i # d (*)

to (* o* iriti i r,ot*,i o',o(o$ t. ' *

d012i . i 0 r23 (4)37'* * o'h potr*8,o ,g+(iti ' t*ri,i Ppotro,P i P8ogt(toP ,i( '*&i,ir,i a priori, */ * to 't por*,*po+iti*.47'* (* (+i,o o i (+ '*&i,ir, orit*, 'ohot$ t. t*ri, Ppotro,*P i P8ogt(tP$ otr pit,*opr',o(ti po*'i,ih PtrooP$ o',o(,o o(tri, ,*to ,*+ o* * r*+ti,o *',o(t,i* o(triti o' ,*ih'oho'$ ,pr. o' 'ohot o' (o(t+,* '*+t,o(ti$ 'o * o' o(t+ih t**$ to ' o pro8+*ti po,o,o 'oti*pro8+*ti por*,ih o+i).
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21/224

tr*8+i 8iti ,*,i troo* ,iho (t*),$ o i **,t+,* 'rg* i't* oi (* ,* 8i

og+i (trti potro,o.4

Npo(+*t$ o(,oi) 8i tr*8+ o8htiti i ( ,(+*'(t i 'ro*$ (+,* 'o8it* ,pr. o,* o'

igr , (r*/F i ,o,* protri*',o(ti (+g tr*/ih o(o8 i (ih o(t+ih og/ih ori(ti S)h,9d"2 5

9r"5975 "23%"o; for=%r#"2# 92. od:%2#"2= >9d"2 od 8or3" os"o4%c 8or3# "# do6od#7)standardni model* %!% 8#7 7#s"%2%= "o8or3%4#"2= 8r%"os# od 9 >9d"2 ' do6od#7# od7#8%9#!# )alternativni model*. 78o* i i (o* 'o't,* (p*)i&i,* ip+i)i* , ri,i

po'*t,iih (8*t. Stog (* ,(t o:# =od!# %3!#$5 "# oso:"o2 r#3%"% % "# r#3%"%8od539"%@7%6 s5:27#9#.
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36/224

potro, ( (p*t por*,* *',o(ti goro * i A' Sith 1>>6.< pr* ?(gr*$ 1990.

199.F$ (tr. 339F. = (+' ( (*ti)io prit,(* *ti* ?Z R*8*r 1905.< pr* ?(gr*$

1990. 199.F$ (tr. 339F 8i+o * i +g,* por* , potro,$ ( o8iro , to ' (* t*', (tr+

r+i,o. "oh, Strt ?i++ (* (r*'i,o '**t,*(tog (to+*/ toJ*r i(,io proti 'o(trog

opor*i, t*',* ?i++$ 165.$ (tr. 402< pr* 1990. 199.F$ (tr. 339F$ ( ti* ' ( ,*goi

rg*,ti i+i i(t,tii *o,o(i ,g+( /i , pro8+* 'i(rii,)i*$ t. 'o(trog

opor*i, t*',*$ t* (*i tog ,* (o *o,o(* *&i(,o(ti$ */ i horio,t+,* pr*',o(ti.

N pro8+* 'o(trog opor*i, t*',* i+i ( i ?r(h++$ Ei,'i i %igo. Niho riti

'i*+i i "o(*ph A. S)hp*t*r$ oi ,+* ,*(t, por* , 'oho' *',o ( *o,o(i

((to i *,t+it*to grJ,(og +i8*r+i$ o* t por* i 'g* (o *gi(t*,)i

1923.;1930.< pr* !o(*$ 1990. 199.F$ (tr. 3F.

@,, 'opri,o( oo o,)*pt 'o * Iri,g i(h*r i(h*r$ 193>.< pr* !o(*$ 1990.

199.F$ (tr. 3F$ po/i ' (* os"o4%c# oog por* prti,o o* tr'iti i o r#3!%7# %3=G5

do6o97# % >9d"2. Ki* * ot+o,*, ,*'o(tt op/*g por* , potro, (i(+ ,*go*

,*ir,o(ti i o8*t,o(ti$ o',o(,o$ po,o * i ' opor*i,* potro,* o* 8iti ir,o t* '

o por* o* *ti o8ir o(o8,* oo+,o(ti por*,og o8*,i$ po *+i o* 8iti i progr*(i,.%ri * pr(i o o,)*pt '*t+,i* rr'io i prii*,io Ni)ho+( #+'or I,'ii 195.-

1962.F i ' pt ri L,i 195.-1962.< 19>6.-19>.F. Io ,*(p*h oih po *(to (+i o

*', o' g+,ih rg*,t proti,i)i oog por*$ tr*8 ,po*,ti ' (* ,i* r'i+o o

i(+io ir,o o(o8,o por*$ */ o (por*',o 'op,i por* , 'oho' oo'*$ 190.$ (tr.


37/224

7',o(,o$ *',o(t,i* r**,o$ ' (* o' +(i,og$ t. (i,t*tiog 'ohot po*'i,) o'* ,*go

o(o8, t*',$ 8og *g (* o por* o o* i por* , 'oho' ,*, t*', oi/*, o'

t*',*F !o(* i !o(*$ R*,g*r$ r+iiti r'oiF.

%rito (* i8*g pro8+* pro)*,* priho' o' prir(t ri*',o(ti ioi,* pit+,i

'o8i)iF *r o,i i(to'o8,o pr*'(t+ i t*', t* (* o,' ,* or +iti ,iti priho'* o'

pit+ 8ogt(tF$ ,iti t*',. =o+io (* i i iptir,i 'oho)i$2> o (* por*,i o8+i$

o ,* po*',o(t+*,$ s4od% "# 934. %ash lo/ 8or3. ?*Jti$ (,i,* po(to*/*g

8ogt(t$ '+* ,*goo tro*,*$ toJ*r * opor*io$ o i tro*,* Pt*/*gP 'ohot.

%ri(t,* ( r+iit* rr'* i ri)i* por* , o(o8,* r(ho'*$ +i * (i *',io

(top,o opor*i,* go'i,* potro,* i* (* *+ii,ir pro8+* 'i(rii,)i*$ o',o(,o

'o(trog opor*i, t*',* *r (* o, o o'8it, (t ,* opor** pro)*( ,*i,og

,(t,. = K8+i)i 1 pri, * op/ (h* r*+*,t, ir, go'i,* potro,*.

T#:!%c# -< I3r#@5" oso:"o; %ash lo/ 8or3#

%or*,o r*+*,t,i prii)i [F %or*,o r*+*,t,i i')i -F1F 'oho' o' r'

2F 'oho' o' pit+3F tr,(&*r,i 'oho)i iroi,*$ potpor*F4F po+*,* ,o) ( P+i&i)ir,ihPr, (,*,* t*',*F

1F tr,(&*r,i i')i (o)i+,o o(igr,*F

2F p+t* , +i&i)ir,* r,*3F i')i (t*),* 'ohot4F por*,* o+i)*

Do6od#7 - 0 + 9d"2# % os9#!% od:%c% - 0 + *ti r*'iti\ otp+t* g+,i)* r*'it i t*\'o8i*, ,(+*'(t i 'roi ', ,(+*'(t i 'roi


38/224

consumption), 'o (* (+ ' (* ,* o'8i r'i o potro,i pr* iot,o (t,'r'

(standard#o$#%ivin!#consumption) pr* Br'&or'$ 192.$ (tr. 24-250 i 194.$ (tr. 30-31F.

%o(*8, * pro8+* tr*t, 'goro,ih potro,ih 'o8r po(*8,o ,*r*t,i,F. K*ori(i *

pri+,i* tr*tirti p, o i,*(ti)i$ t. i' t*',* - '+*$ o o'8it, (t$ pri * 8i (*

o,' r+iit ri*',o(t orit*, iptir, ri*',o(t 8or +(tito /i i (+.F$ o i prii)i

o' pro'* tr*tir+i o pri8it,* (t*. N*'*, t*or*t( 'o(+*',o(t ri*'i por* , o(o8,*

r(ho'*$ 'o 8i (trit,o poti,* cash $%o5 ,*+ o* (* 8iti +* Br'&or'F hti*+o

+*,* (o ,o,ih priit '+*$ i(+*,* ri*',o(ti 8'/ih potroih (+g:

iptir,* r*,t* i (+.F. Ko 8i r**,*$ *Jti$ po,o,o 8i+o ,*'o(+*',o. I/i , t*o/*

pro)*,i, iptir,* r*,t* i o(t+ih o8+i 8'/ih potroih (+g$ i(+*,* ,*'*,ih

tr,()i i ir,$ t. tr*tir,* p,* tr,ih potro,ih 'o8r o potro,* i,i (*

priht+iii r**,*2 Br'&or'$ 194.$ (tr. 10-109F. ?*Jti$ o'* (* + pro8+*

pr**+iog por*,og opt*r*/*, o' *,* por*,o pri,tog o8+i t*',* por*,o ,*pri,ti

p, /*F. K 8i (* pro8+* og+o ri*iti$ pri*ri)*$ r+iiti t*h,i P*',,P

(avera!in!), (+i,o o o' tr*t, 'goro,og pit+,og 'o8it. D+,i * pro8+*

rgr,i,* i,*(ti)i 'goro, potro, 'o8r +(tit* potr*8* i o*r)i+,* potr*8*

,pr. i,+i,* i (+.F$ *r (* 'rgo (+ r'i o por*,o r*+*,t,i prii)i i i')i.2A+t*r,ti,o 8i (* toJ*r og+o gooriti o t*',i o (* pri*,* +t*r,ti,i prepa>ment o'*+. No. ( 'rg*(tr,*$ (r*'(t g'* ( og/i */i pit+,i 'o8i)i tr*8+ 8i 8iti r*gi(trir, St,o,i$ 199. (tr. 101F. 29%o(to,* op)i*i,i Br'&or'o ri,t por* , o(o8,* r(ho'* por* , 'oho' ,*,og t*',F hi8ri'o i*J oogpor* i +t*r,ti,og o'*+ por* , 'oho' o' r'$ por* , 'oho' ,*,og tF. #' 8i (* ( t*',o'i+ pr*o +i&i)ir,ih r,$ r'i+o 8i (* o PproP por* , o(o8,* r(ho'*$ +i * i'+io ' * o, prti,o


39/224

#r*'iti og i+i ,* og 8iti por*,o r*+*,t,i. =o+io (* i pr*o +i&i)ir,ih

r,$ opor*o,i ( +* o(,oi)F$ t* (* o,' i ,iho otp+t g+,i) i t*F (tr

t*',o. = proti,o (+ r*'iti ,i( por*,o o8h/*,i.3030= *i ', r*'it$ o* (* +iti ' * o,o$ popt ,*go* otp+t*$ por*,o ir*+*,t,o o (* ri io+i&i)ir,ih r,. =o+io (* o8+ pr*o ,ih$ r'i (* (o o *',o o' og/ih tr,()i pr*o ,*'*,og r,.

Bro,i ( i*'8*,i pri*'+oi r+iitih o'*+ ir,og o(o8,og opor*i, potro,* ,

ri,i po*'i,) (t,'r',o o8+i o'8i,* t*',*F31$ o to ( i ="o;o:ro2"% orit*,i "#3%4%

31

= ,(t (* ,o'* (o ,** ,,,i*:Br'&or'o pri*'+og ir,og opor*i, potro,* ,(toi (i+,o i(ori(titi og/,o(t i,'ii'+i)i*

oog por*,og o8+i +/i (* ir, progr*(i$ t* r+iit* o(o8,* i o(t+* por*,* o+i)*$ +io i o,* troo* (t*), 'ohot.

%oi*(,o * oo pri*'+og pr*tho'io */ (po*,ti #+'oro pr* #i(*r$ 1992.$ (tr. >->9F$ g'* o(,oi)por* , o(o8,* r(ho'* (e&penditure ta&) +* p+/*$ t*$ 'ii'*,'* i o(t+i prii)i i po'*t,i* '*+t,o(ti$'o8i*, ,(+*'(t i 'roi$ pri,o(i o' i,*(ti)i$ 'o8i*,i r*'iti$ o i 'o8i*,* otp+t* r*'it. #o o'8it,* (t*+ (* t*J*,i 'i*+oi 'ohot$ i,*(ti)i(i i')i$ ', i otp+t* r*'it$ t* p+/, t. S* p,* 'goro,ihpotro,ih 'o8r o(i +(titog 'oF ,* og (* o'8iti o' por*,* o(,oi)* (tr (* potro,oF$ 'o (* (t,o,*tr*tir o i ( 'rg i,*(ti)i. D, ,(+*'(t i 'roi (*$ ,** ,* i*t* +i*,t)i* i 'r,F$ ,*og o'8iti o' por*,* o(,oi)* P8i+ity to pyP ,*+o$ t. ,*+o por*,* (po(o8,o(tiF.

P=,i*r(+ EZp*,'itr* KZP pr*'+o*, o' (tr,* t. ?*'oog o'8orM ?*'*-Coitt** - IS$ 19>.$ (tr.1>5-204F$ (+i,o o i Br'&or'o pri*'+og o P+i&i)ir,i r,iP$ potr*8+ t*ri,* Pr*gi(trir,P i P,*r*gi(trir,tiP. ?*Jti$ r+i o' Br'&or'$ ', ,(+*'(t i 'roi ( opor*ii ('abi%it> to pa>' ,*+oF. %or*, (top *progr*(i,$ +i ( *+ii '*+o prog por*,og rr*'.

#o,)*pt por* , o(o8,* r(ho'* (e&penditure ta&) S*,-7+o& Lo'i, Lo'i,$ 19>.$ pr* #i(*r$ 1992.$ (tr.

2F i(ti* (* (p*)i&i,i tr*t,o 'goro,ih potro,ih 'o8r g'* (* o,$ 'o'*$ tr*tir o potro,$ +i (pr*'iJ*,* po(*8,* por*,* *r* oi (* to i,o i(oo por*,o opt*r*/*,* r(por*J* , '* r**,(or'o8+*. D, ,(+*'(t i 'roi ( opor*ii.

#o,)*pt Aro, i +p*r Aro, i +p*r$ pr* i8.F ,, cash $%o5por*o , 'oho' (cash$%o5 incometa&) o'gor o,o* ?*'*. D, ,(+*'(t i 'roi ( opor*ii$ 'gotr, potro, 'o8r tr*tir (* o potro,$ t*(* pri*,* ir, i ,*ir, progr*(i.

#y i #i,g ( (o pri*'+og o8+i por* , o(o8,* r(ho'* ,+i P+i&*ti* *Zp*,'itr* tZP. !+og +*i i,*,i)i to *$ (+i,o o i o' Br'&or' i ,*ih (,iih pri*'+og$ o(t+*, op)i tr*t, ,*ih o8+i t*',* po
http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32http://var/www/apps/conversion/tmp/scratch_1/HYPERLINK%23bookmark32


40/224

o4o; o:!%7# ,pr. por* , o(o8,* r(ho'*;i't* - p*r(o,+ *Zp*,'itr* tZM$ cash#$%o5 por*$

(t,'r',i o'*+$ tr'i)io,+,i o'*+$ por* , o(o8,F potro,$ ,*ogr,i*,i o'8it t*', -

=,+iit*' Si,g A++o,)*FF =SA tZMF$ por* , 'oho' oi/*, o' t*',* ; ,*,

t*', - Spr8*r*i,igt* Ei,o*,(t**rM - Si,g(-'(t*' *Z)+(i*F p*r(o,+ i,)o* tZMF. =

,oi* (* ri** por* , o(o8,* r(ho'* , ,g+o((o,(o po'r (t+io i ,i Ppor* ,

potro*,i 'oho'P CIK - P)o,(*' i,)o* tZPF$ pr* pri*'+og *riog ?i,i(tr(t

&i,,)i =S Kr*(ry CIKMF ?)Lr* *t +.$ 1995.$ (tr. 4< A*r8)h$ 2006.$ (tr. 1>F$ io (* (*

*/* *',o(t,o ori(ti ir )o,(ptio, tZM ,pr. r*++*$ 1994.< A*r8)h$

2006.F.

I(to to$ og/i ($ o to * */ i(ti),o$ i r+iiti =%2>#"% o:!%c% oi o8i,ir

+t*r,ti,i o'*+ (prepa>ment) ( (t,'r',i$ o i *', o'*+ , ri,i &iiih o(o8 -

,*po'*t,i$ ( 'rgi , ri,i po'*t,iih (8*t &iiih o(o8$ o',o(,o (ih

po'*t,iih (8*tF.

#o to * */ i(t,to$ 8og 'i,i(trti,* (+o*,o(ti po(*8i)* *i'*,tir, pro*t ,

+i&i)ir,i r,iMF$ +i i r+og *rti+,* pr*',o(ti i &i(+,ih r+og$ "%9% 2d"# dr$#4#

"%2 8r%=%2"%!# o4#2 =od!.

No !="9% o4o; =od!# 5;r#G"% s5 5 ="o; s5s9#4 8or3# "# do6od#7. K (* pri*

(*g i(+i , 9r9=#" =%ro4%"s7 >9d"2 +i i ,*ih o(t+ih o8+i t*',*. 78*, (* iroi,(

t*', *',o ( o(t+i o8*,i 'opri,o(i (o)i+,o o(igr,*F pri+ o'8i o' por*,*

32


41/224

0.0.0. A!9r"#9%4"% =od! %3r#4"o; oso:"o; o8or3%4#"2# 8o9ro>"2

@8og */* (+o*,o(ti t*ti* +t*r,ti,og o'*+ opor*i, , ri,i po*'i,)roo,* ,*goo */o prti,o pri*,io/$ o',o(,o pri*,io/ ,*goih

*+**,t$ ,*'*, /* (* pro8+*ti r*+iirti ro (+i*'*/* t*t(* *'i,i)*: 9=!2"

3"#@#27 #!9r"#9%4"o; =od!# oso:"o; o8or3%4#"2# 8o9ro>"2 8r%7#3 6r4#9s7o; 8or3# "#

do6od#7 -)). ' 0-. oi * 8io *'i, 'o(+*', pri*, +t*r,ti,og o'*+ opor*i,

potro,* pr(i$ 9 8r%7#3 H#!!'R#:5s67%"# =od!# lat ta#a8 oi * ,po,tii pri*r

+t*r,ti,og o'*+.

2.2.2.1. Temeljne znaajke alternativnog modela osobnog oporezivanja potronje

%o' +t*r,ti,i o'*+o ir,og opor*i, potro,* i(+i (* , 8or3 "# do6od#7

7o2% " 57!25@52 do6o97 od 7#8%9#!# 92. 7#=#95 5 >%r= s=%s!5 Tpor* , 'oho'

,*,;oi/*, t !o(*< !o(*$ R*,g*r$ r+iiti ioriFU$ t. 8or3 "# do6od#7 od r#d#.++

I t*ori* * po,t2d"#7os9 %3r#4"o; 8or3# "# oso:"5 8o9ro>"25 o8,*,og 2.2.1.(t,'r',i o'*+F s 8or3o= "# s#=o 3#r#G"% do6od#7 do6od#7 od r#d#. =

,(t /* (* priti t**+,* ,* i ogr,i*, pr*tpo(t*F o* *',o(ti.

%o+i (* o' po*',o(t+*,og o'*+ iot,og )i+($ oi (* ((toi o' ' r'o8+ ,pr.

Stig+it$ 1999.$ (tr. 504< Br'&or'$ 190.$ (tr. 9>-99< #i(*r$ 1991.$ (tr. 23623F. = pro* po*'i,)


42/224

g'* * 5 # 'oho' o' r'$ / #potro,$ @ # t*',$ pri * (8(ript o,$ ,r,o$ pro

r'o8+* iotF. I ,*'*,og proi+i i r*+)i potro,

/ . 5 # @ ()

= 'rgo r'o8+ po*'i,)$ o(i 'ohot o' r'$ i i pri,o( t**+* t* (r) o r*+tt

pr*tho',* t*',*$ t* ( (o r(po+oi (r*'(t potroi$ to ' * t pro)*( og/* iriti

r*+)io oo *

/* . 5* 0 @ ( 0 r) (*)

=rt,* po*t,* *',o(ti pr*tho', 'o8i (* i,t*rt*por+,o 8'*t(o ogr,i*,*

/* . 5* 0 (5 # /) ( 0 r) (4)

i *g proi+i ' *

/* 0 / ( 0 r) . 5*0 5C ( 0 r) (7)

o',o(,o

/* 5*########## 0 / . ---------------- 0 2 (8)( 0 r ) ( 0 r )

I ,*'*,* r*+)i* proi+i *',o(t (',* ri*',o(ti potro,* i 'ohot o' r' t*$ (+',oto*$ i ,i o por*,i o(,oi).

= ,*to (+o*,io ri,ti$ t. o,o ( +*,i ,(+*'(ti (I), o',o(,o o(tti,o (D),

o i i* r**,(ih r'o8+$ g'* i o, ,iho 8ro$ 'o8io:


43/224

@8og tog to (* *i+*,)i potro,* i 'ohot o' r' ,*'*,* pr*tpo(t*F

o(tr* t* , )*+oiot,o ri,i por* , 'oho' o' r' o* (* por*o , iot, potro,$

r+i o' por* , o(o8,* r(ho'*$ oi (* o* i por*o , go'i, potro,. 7 (* por*$

po' */ i(t,ti pr*tpo(t o'*+$ ,i i por*o , iot,i 'oho' 'oho' )i*+o

iot,o )i+(F.

?*Jti$ ,*'*, *i+*,)i ri*'i (o po' pr*tpo(to propor)io,+,* i

o,(t,t,* (top* por* , 'oho' o' r'$ *',o(ti 'i(o,t,* (top* i tri,* t,* (top*$

o',o(,o (r*,og trit pit+ ',$ (igr, i *'i,(t*, t, (topF. 34 Stog t*or*t(i

to,i ri,t oog o'*+ ip +* t* i,' P,or+,ihP t* opor*i,* ,(+*'(t i

'ro.

Do ( (tri* 'otri,* ir,og o(o8,og opor*i, potro,* i* i(ti)+* ior,i o'*+$

,oi* ri** (* (* r,opr,i* pri'r pri*'+oi +t*r,ti,og o'*+. !+og *

,*goo t**+,o por*,o-t*h,io pr*',o(ti -2d"os9#4"os9% o p(o+t,o pog+*'$ to i

o',o( , */ (+i,o(t ( po(to*/i ((to opor*i, 'ohot i o+,i pri*+ , ,*'*,i

o'*+.

*/ (* (po*,to Br'&or'oo o'*+ ir,og o(o8,og opor*i, potro,* +

og/,o(tprepa>ment op)i*. 7, 'goro,o o(tr* i(t* i,* o i o'8i,* t*',* i ,*i,o

(,i* opor*i,* (+ tro*,. K (* op)i +* o(tr* ro *',o(t,o por*,o

,*ri,* t*',* (i(+ o'8i,F$ o',o(,o (,iih priho' o' t*',* (i(+ +*,

por*, o(,oi)F.


44/224

!8(h*$ ,iho pri*'+og t*or*t(i por*, o(,oi) 'o(+*',i* +* pri+*, ,(+*'(t i

'ro*. N'+*$ pr*'+* (* ir, progr*(i '+*$ o, ( i* ,oi,+,ih rgi,+,ih (topF.

Atori (* o por* + po(*8i)* 8og ,*goih 'i,i(trti,ih pr*',o(ti o',o( , por*

, o(o8,* r(ho'* - pri* (*g *',o(t,o(ti T?)Lr*$ "r.< @o'ro$ 199.1990.FU.

7 * pr*',o(t po(*8,o , ,*ri*,* i tr,i)i(* 'r* ( ,*ri*,i ((to

por*,* pr* i 8og tog i(oi trooi prip+, ior,og por* , potro,$ o

por*,* o8*,i*$ to i por*, pr. =pro 8og tog ?)Lr*$ "r. i @o'ro T?)Lr*$ "r.

1991.$ @o'ro$ ?)Lr*$ "r.$ 199.1990.FU$ o por* po(*8,o pr*'+ ,*ri*,* i tr,i)i(*

'r*$ t* g$ i(ti/i o pr*',o(t$ o Ppo*',o(t+*,i +t*r,ti,i por*oP (@imp%i$ied

1%ternative 9a& # @19)6 Io ,iho o'*+ 'oo+ +i,* r+iitih (t,'r',ih i

,*(t,'r',ih o+i) t* i* (top o i og/i pri*+ , o8it*+ o por*, *'i,i)F$ o* (*

o'i&i)i* ,* pr*por ,*'*,* 'r* 'o (* 'oo+,o ,* ri* 'i,i(trti,

i,&r(trtr.

?*J '+,i pr*'+gt*+i oog o'*+ i(ti (* o E776#rd ";r % M#"frd

Ros !o(* i !o(*$ R*,g*r$ r+iiti r'oi< #i(*r$ 1992.F. Do R*,g*r gor ii,*

pri+*,ih ,(+*'(t i 'ro i por*,* o(,oi)*36$ 'rgi * ,ihoo +*,*. K**+,

pr*',o(t ,ihoog o'*+ * t to ($ oii t**+,i ,*'o(tt +t*r,ti,og o'*+ o',o( ,

(t,'r',i - por*,o ,*o8h/,* i,'pro(*,ih 'oho' o' pit+$ origir+i ,*opor*i,

'oho' o' pit+ (o i,o(* i(i,i (t,'r',* t*. @ pro(i)i P(t,'r',*P

t* pr*'+o*, * t , 'r,* o8*,i)*.


45/224

7#8%9#!# od"os"o "2%6o4o :!#$ o8or3%4#"2.N*'*,o * '*t+,i* r+o*,o 3.1.1. i 3.1.2.$

o i 2.3.5.

2.2.2.2. Hrvatski porez na dohodak 1994. - 2001. jedina dosljedna primjena alternativnogmodela oporezivanja potronje ! praksi

T=!2"# 7#r#79r%s9%7# #!9r"#9%4"o; =od!#< "o8or3%4#"2 7#=#9 5 >%r= s=%s!5 92.

s4%6 do6od#7# od 7#8%9#!# 5 Hr4#9s7o2 ;o9o4o 2 dos!o4"o 8ro4d"#. Por3"5 os"o4%c5 @%"%!% s5

s#=o do6oc% od r#d# - ,*(o(t+,og +/i i iroi,*F i (o(t+,og$ t. (o(t+,*

'*+t,o(tiM pr* hrt(o por*,o t*ri,o+ogii. D*t+,i* opor*i,* (o(t+,* '*+t,o(ti$ t.

o8rt,i$ o8,*,o * *',o ( o,',i ((to por* , 'o8it 2.2.4.7'* /* (* (o

,g+(iti ' (* o' po'*t,i$ 8i+o ' ( (* opor*i+i por*o , 'oho' o8rt,i)iF$ 8i+o

por*o , 'o8it trgo 'rtF$ opor*i+ (o ,tpro(*, 'o8it$ t. 'oho' pt*

i,(titt t. tit,* t*M$ to ,i ' (* ,or+,i 'oho)i o' pit+ ,i( opor*i+i.

7(,oi) por* , 'oho' ,8o+* i+(trir K8+i) 2.

T#:!%c# 0< Os"o4%c# 8or3# "# do6od#7 5 Hr4#9s7o2 -)).'0-.

Doho' o' ,*(o(t+,og r' - p+/

[ 'oho' o' ,*(o(t+,og r' - iroi,
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46/224

#o to * */ i(ti),o 2.2.2.1.$ o' +t*r,ti,og (* o'*+ (oo *',o(t,o ri,ti

po+* pro8+* ,*opor*i, ,tpro(*,ih 'oho' o' pit+$ to (* pri+ r* to '

(* o,i or 'o't,o opor*iti (o to (* o(tr* *i+*,)i ( (t,'r',i o8+ioF. No$

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,iho opor*i,$ +i ( i r+og *',o(t,o(ti o' ,*g o'(t+i. N*opor*i,* ,tpro(*,ih

'oho' o' pit+ 8r,i+i ( ,o *rot,o/$ o',o(,o *(t+o/ o(tr*, ,tpro(*,ih

pri,o( o' pit+ , ri,i &iiih o(o8 ,*po'*t,i. N*'*,o o'(tp,* o' ,*tr+,o(ti

po(*8,o * ,,o i(o* pit+,* 'o8it* ,pr. o' ri*',o(,ih ppirF$ oi ( rt*riir+i

gotoo (* tr,i)i(* 'r*$ po(*8,o po*t,i go'i,. @ o,',* (t,* Hrt(o tr*8

o ,g+(iti i i(o* t* o r*+tt ,*'o(tt pit+. %oto,i (+*i 8i+i ($ o to /* (*

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(prot,o pri*'+oi #NS grp*39 !o(*$ R*,g*r$ 1993.F40$ irito 'oho'o,og rt*r$

,*go* o8i*,* ,*'o(tt* ,,* i ,** ri*,* 'r*. Ni*$ opor** (* 'oho' o'
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47/224

*',o ( o(t+i o8*,i 'opri,o(i (o)i+,o o(igr,*F o'8i o' por*,* o(,oi)* ,*

opor** (* por*o , 'oho'F. No, pr*(t, p+t 'opri,o($ t. ' o o8+i t*',*

pr*(t* i ' poi,* t*/i i(p+t iroi,$ iroi,* +* por*, o(,oi) por* , 'oho'$ t.

opor*i* (.

#o,,o$ i K8+i)* 2 i'i (* i ' * 6r4#9s7% =od! 5 8o985"os9% s!%2d%o 8r8or57 ,*

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os#=ds9%6 % d4ds9%6-i* ( i'** t+,* o i ',($ po(*8i)* tr,i)i(i 'rF$ o

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o8it*+(* o+i)* t* o,* o8*,* 'opri,o(* (o)i+,o o(igr,*. %oto,$ (+i,o o i ('$

&or+,o i ,* rt*r por*,* o+i)* o'8itF$ */ (* (tr i'to pri trJi, 'ohot

o' ,*(o(t+,og r'$ t. ,iti ,* +i ,*to 'oho'$ o',o(,o 'oho'M pr* hrt(o por*,o

t*ri,o+ogii.

Io o,',i hrt(i por* , 'oho'$ o ,i o(t+i ((ti por* , 'oho' (i*t$

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r+i o' */i,* o(t+ih *+$ oo* por* ,*'o(t* 'o(tr progr*(i 42 t* ( ,8+ii

(ro',i)i i*ti.

N* tr*8 ,iti (poi,ti ' * %3os9#o i 8or3 "# %=o4%"5 oi ( pr*'+g+i i ,*i o'

2 2 2 , "l t t H ll $ b hki d l j tiji i j lt ti d l i t li
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48/224

2.2.2.,. "lat ta# Hall-$ab!shkin model - najpoznatiji primjer alternativnog modela i ostaliobli%i

@8og t+,o(ti t*ti* $%at ta&a i +( oog o8+i opor*i, 'ohot por*,*

((t* (' (o tr,i)i(ih 'r$ oo t*ti)i (* po(*/* po(*8, t*t( *'i,i). #o

8i (* '*t+,i* i+(trir+ o pro8+*ti$ po,o+*, * i 'io gr'i i ,ih &i,,)i.

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o 8or3 s 2d"o= ,oi,+,o - gr,i,oF 8or3"o= s9o8o=. 78i,o (* o' ,( pr*o'i opropor)io,+,i por*M$ to o* (toriti 8, (tog to $%at ta& o*$ +i i ,* or 8iti

propor)io,+,. = pr*tho',o (* (+ r'i o to* ' (* , por*, o(,oi) pri*,* (o

*', por*, (top i prito ,* o(o8,og o'8it ,iti ,** 'rg* o(,o,* (t,'r',* o(o8,*

o+i)*. Ko * pri propor)io,+,i por*.43No$ (i *$%at ta& o' por* , 'oho' i t*orii$

pogotoo pr(iF %"d%r79"o 8ro;rs%4#" 8or3 o to /* (* ,(t o8(,iti.

Io * ,*go "#28o3"#9%2# 4#r%2#"9# o,t*(t potro,* o por*,* o(,oi)* H#!!'

R#:5s67%" =od! $%at ta& (* o* prii*,iti i , 'oho'. Ni* (i $%at ta& i(+io H++-

!8(hi, o'*+$ por*, t*ori +i ,* i pr(F */ ',o po,* i(+io i,'ir*t,

progr*(i.44

F%at ta& (*$ o to ( ri* *$ o',o(i , por*, (top. i,,)i( ,,o(t ,pr.!o(*,$ 1999.$ (tr. 2>>F ,g+ r+i i*J gr,i,* rgi,+,*F i pro(*,* por*,* (top*.

%r * (oo ,*',o(t,io ri,ti *', ,oi,+,i gr,i,i (top45,pr. Hrt(o

(' io *tiri (top*: 15W$ 25W$ 35W i 45WF. ?,ogi pro por(t o* gr,i,* (top*$ t. i*

rgi,+,ih (top o* r(t o r(t* 'oho'$ (tr progr*(io. K (+ * t. 'ir*t,
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No$ 8it, * r(t pro(*,*$ ,* gr,i,* (top*. %ro(*, (* (top 'o8i* to ' (* (ti

o',o( p, por* ( p,i 'ohoto o',o(,o por*,o o(,oi)oF. !(t o* pro(*,*

por*,* (top* (tr (* progr*(io.46Ko * og/* ' io (o *', por*, (top ($%at ta&),

'+*$ &or+,o propor)io,+, (top$ ip o(tr*o progr*(i.

!+og to * *gi(t*,)i+,i i,i oi (* ,* opor**$ t. o'8it o' por*,* o(,oi)*

o(,o,i o(o8,i o'8it (+',o hrt(o por*,o t*ri,o+ogiiF.N*'*,o /* (* i+(trirti r+o *',o(t,i pri*ro K8+i)i 3.4> %r*tpo(t+ (*

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o' 20W pri*,* , ,*, o(,oi) (tp) 3F$ to 'o't,o ,* i,o( por* (tp) 5F.

K8+i) 3: I,'ir*t, progr*(i

ohodak :eoporezivi iznos; osobni odbitak

oreznaosnovi%a

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Ior: !o(*,$ 1999.$ (tr. 2>> i "*+i/$ 2001.$ (tr. 94 o8r'i+ tori)F

i'+io * ' s94#r"# 8ros2@"# 8or3"# s9o8# o (* 'o8i* ' (* i,o( por* po'i*+i (
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50/224

r&io, 1 pri* tr*,t,i 2006. go'i,F hrt(i por*,i ((t ( *tiri gr,i,* por*,*

(top* (por*'8i ( 'i* ri,t*$%at ta&a:pro ( por*,o (topo o' 20W i o(o8,i o'8ito

o' 3.000 ,$ t* 'rgo ( por*,o (topo o' 15W i o(o8,i o'8ito4>!'i (* o t**+,o gr'i ,ih &i,,)i - o,+tirti ,pr. !o(*,$ 1999.$ (tr. 2>>< "*+i/$ 2001.$ (tr. 9495


51/224

'oho'

L;"d#< 6r4#9s7% 8or3 "# do6od#7 oso:"% od:%9#7 -., 7" s9o8 -*0* +* % *

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i'+io * ' o8* ri,t*$%at ta&a i(o* 'ohot* pr*+* propor)io,+,o(t$ 'o *

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N*'*,i i, (* (pr* o' (',*g hrt(og por* , 'oho' 8og tog to (o

r&io, 1: =(por*'8 (',*g hrt(og ((t por* , 'oho' ( '* ri,t$%at ta&a6

i F 'i + ' h R ! 9% % :%9 %7 d 2% ! 2 i '
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52/224

pri*F 'i*+o (o*g 'ohot. R!#9%4"% ;5:%9"%7 oog ((t * srd"2% s!o2 oi o',o( ,

pr*tho', (it)i ,* i (,*,* gr,i,* por*,* (top*$ ,iti ,*g ,*opor*i 'io i o,o

,*,* o ,,i* 'ohot*.4

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(*g poi , ,*go* o@7%4#" 8o3%9%4" 5@%"7 7o"o=s7 f%7#s"os9%< (,*,* i,

(p(tit)i*$ t. poti), *+**,t ,i*$ t. o,(t,t,* gr,i,* por*,* (top*$ o , po*/,i r',i

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(,*,* (i* *o,oi*. 78o* 8i pro 8og (tr,og r(t *o,o(* ti,o(ti$ 'rgo 8og

(,*, por*,* *i* 'o*+o 'o 8o4"%6 8or3"%6 8r%6od#pr*,(t*,o t**+* por* ,

'oho' i 'o8itF$ +i i 'rgih por*.49N*'*,i 8i r(t r+iitih o8+i *o,o(* ti,o(ti i

por*,ih priho' 'i,ii *&*ti50F ro r*+tir/i por(t 8+go(t, (ih 'oho'o,ih (+o*

'goro,o tr*8o ,*tr+iirti ,*gti,* 'i(tri8)i(* i,* *rti+, pr*',o(tF (,*,

por*$ pri* (*g ,i* 'ohot*. No$ ' 8i (* to i o(tri+o$ t 'i,ii i, pri*+ o'

i* gr,i,ih (top , *',51or 8iti r*+ti,o ,, 7ECD$ 2006.$ (tr. F.49 S $%at ta& o, pri* (*g por* , 'oho'. No *(to (* i(t (top$ p (i ti* i ir p*tMpri*,* i , por* , 'o8it i %D ,pr. (+ S+o*F. Spo*,to po*/,* priho' i o(t+ih por*o8h/ o (it)i ' (* po' poo &+t tZM r*&or* i(+i , i* por*,ih o8+i o,r*t,o triF

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' + K i +i ti/i 7%d 2 d %@ 2
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53/224

'r* o* ( g *+*. Ko (* pri* (*g *+i po(ti/i 57%d#"2= od"os"o o;r#"%@#4#"2=

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'o+i p*t ( o(t+i *r *o,o(* r*&or*$ ,tr oih (* po(*8,o i(ti r+iit* o(t+*

t*h,i* *r* (pr*,;(,*, por*,* *i*.52

#o to * */ i(t,to$ ,po,tii goor,i)i $%at ta&a &i,,)i(o +it*rtri p i (,ii

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'r,* +,o* ,*ir, progr*(iF. Atori ( (* +g+i (top o' 19W$ oo (* ,*opor** (o 'oho' &iiih o(o8$ */ i 'oho' po'*/ t. 'o8itF. I(to to$ '+i ( op)i* i

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;oduzetnici su kao +to je ve" istaknuti oporezovani cash $%o5 porezom i'i 2 2 3 F '+*


54/224

;oduzetnici su, kao +to je ve" istaknuti oporezovani cash $%o5 porezom i'i 2.2.3.F$ '+*

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(o *',o$ t. ' ,* *o,o(og 'o(trog opor*i,.

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H++ i !8(h ( ,*'*,i por* pr*'+g+i SAD i t (* pri*'+og t+iiro

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55/224

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propor)io,+, por*, (top t* (* o' to 'o8i*,og i,o( por* o'8i por*,i r*'it. Nr,o$

o(o8 8* 'ohot 'o8it /* ,*gti, por* i,o( )i*+og por*,og r*'it$ t. it /* gr,tir,i

o(,o,i 'oho'. D+*$ i o * ((t progr*(i,< ,* 8og o(o8,og o'8it$ */ 8og por*,og

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+t*r,ti,i o'*+< proir* (* i , po'*t,ii 'oho' oi (* opor** cash $%o5

por*oF

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56/224

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i r+iit* pri*'+og* *,* cash $%o5 opor*i,* i ,*go* o(,oi)*: R'os"o4%c5 RF'

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o(,oi) pr*'+* o *', o' tri og/,o(ti cash $%o5 o(,oi) S* tri o(,oi)* or,o pri*

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57/224

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58/224

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od"os"o "#8!#&".

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tr,(&*r o' (tr,* 'r*.

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(* pri* (*g i(+i , grJ*, rt*ri(ti cash $%o5 por*$ pri * (* o, 8iti 5:%r "#

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i pr*tho',og pri*r */,o 0 ,.. i,'pro(*,* 'o8itiF. %or*, o(,oi)$ '+*$ i,o(i 300
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ri*',o(ti p+/*, por*. 7, * 8r, 8og o(tr*, 'o8iti i(i,i i,'pro(*,* t*.

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(top*. @ po'*/ o o(tr i,'pro(*,* pri,o(*$ 'r o(tr* i ,*to por*,i priho'.

=pro 8og pr*',o(ti cash $%o5por* ( *',* i *',o(t,o(ti (* !-o(,oi)* ( 'rg*

(tr,*$ to * i,i po(*8,o pogo',o +* po'*t,i*$ o * o(,oi) ,+ (o* *(to i

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i !8(h. @+ (* *'i,(t*,i por*,i tr*t, (ih po'*t,iih o8+i$ r+i o' ?*'*$

oi * (o* tri o(,oi)* cash $%o5 por* pr*'+go (o orpor)i(i (*tor. N*'*,i (*$

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61/224

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to * pri,o 2.2.2.3.$gor o8i,)i por* !-o(,oi)* ( propor)io,+,i por*o ,

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1995.F po' */ po,ti ,io P+t KZP. No$ io (*$%at ta& prii*,io ,*i tr,i)i(i

'r$ o, ,i* pr/*, !-o(,oi)o , po'*t,io ri,i.

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t*. = (+ o(tr*, i,'pro(*,ih pri,o($ &i,,)i(* ( i,*(ti)i* por*,o prii+*gir,*

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65 7'8i,* t* , +(titi pit+ tit, tF */ * +t*r,ti,i o8+i potro,og por* , ri,ipo'*/ i'i 2.2.4 .F.
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63/224

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ri*'i IS$ 19>.$ (tr. 233-235F:

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o' 100W.

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64/224

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