Developments in the Croatian Tax System Developments in the Croatian Tax System
Kretanja u hrvatskome poreznom sustavu Kretanja u hrvatskome poreznom sustavu
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Developments in the Croatian Tax System Developments in the Croatian Tax System
Kretanja u hrvatskome poreznom sustavu Kretanja u hrvatskome poreznom sustavu
The Institute of Public Finance deals with economic research and analysis related to various forms of public finances such as the budget , taxation and customs duties .
Institut za javne financije bavi se ekonomskim istra ivanjima i analizama vezanim uz razne vidove javnih financija poput proraèuna , poreza i carina .
Its orientation is thus to the various economic , legal and institutional topics that are important for the sound long-term economic development of the Republic of Croatia .
Tom djelatnošæu usmjeren je na razne ekonomske , pravne i institucionalne teme va ne za zdrav dugoroèni ekonomski razvoj Hrvatske .
So that the public should be able to have a better insight into certain issues , the Institute of Public Finance is launching its Newsletter , in which it will from time to time publish informed and independent analysis of economic questions .
Kako bi se javnosti omoguæilo da bolje razumije odreðena pitanja , u Newsletteru se povremeno objavljuju struène i nezavisne analize ekonomskih pitanja .
The views expressed in the articles published in the Newsletter will reflect the opinions of the authors , which do not necessarily coincide with those of the Institute as institution .
Stavovi izra eni u èlancima objavljenim u Newsletteru izra avaju mišljenja autora koja ne moraju neminovno odra avati i mišljenje Instituta kao institucije .
Full text of Newsletter is also available on Institute 's Web site : http : / / www.ijf.hr / newsletter .
Potpuni tekst Newslettera na hrvatskom i na engleskom jeziku nalazi se i na Internet adresi : http : / / www.ijf.hr / newsletter .
The main principles on which the Croatian tax system was established by introducing a tax reform ten years ago are still broadly observed , despite the deviations caused by current economic and political changes .
Osnovna naèela na kojima je poreznom reformom zapoèetom prije desetak godina utemeljen hrvatski porezni sustav uglavnom se i dalje poštuju unatoè pojavi odreðenih odstupanja uzrokovanih trenutaènim gospodarskim ili politièkim promjenama .
While some of the changes represent a move in the right direction ( e.g. decreasing of the tax burden , giving priority to consumption taxation over taxation of income and savings , reducing tax evasion , improving the efficiency of tax administration ) , other changes that have already been effected or announced should be reconsidered carefully while making realistic estimates of the fiscal consequences resulting from their implementation .
Odreðene promjene oznaèavaju pozitivan pomak ( primjerice smanjenje poreznog optereæenja , naglasak na oporezivanju potrošnje , a ne dohotka i štednje , smanjenje porezne evazije , poboljšanje uèinkovitosti porezne uprave ) , dok bi neke veæ provedene ili tek najavljene promjene trebalo pomno preispitati te realno izraèunati fiskalne posljedice koje proizlaze ili bi proizašle njihovom primjenom .
This relates to the introduction of new forms of tax allowances and exemptions , additional tax rates , e.g. the income tax or VAT rate , reduction of the VAT rate and introduction of new taxes .
Rijeè je o uvoðenju novih olakšica , osloboðenja i povlastica , o uvoðenju novih poreznih stopa , npr. dohotka ili PDV-a , o snienju stope PDV-a , uvoðenju novih poreza .
Decreasing the overall tax burden
Sni avanje ukupnoga poreznog optereæenja