# en/hr-en_public_admin.xml.gz
# hr/hr-en_public_admin.xml.gz
(src)="1"> Developments in the Croatian Tax System Developments in the Croatian Tax System
(trg)="1"> Kretanja u hrvatskome poreznom sustavu Kretanja u hrvatskome poreznom sustavu
(src)="2"> 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 .
(trg)="2"> Institut za javne financije bavi se ekonomskim istra ivanjima i analizama vezanim uz razne vidove javnih financija poput proraèuna , poreza i carina .
(src)="3"> 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 .
(trg)="3"> Tom djelatnošæu usmjeren je na razne ekonomske , pravne i institucionalne teme va ne za zdrav dugoroèni ekonomski razvoj Hrvatske .
(src)="4"> 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 .
(trg)="4"> Kako bi se javnosti omoguæilo da bolje razumije odreðena pitanja , u Newsletteru se povremeno objavljuju struène i nezavisne analize ekonomskih pitanja .
(src)="5"> 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 .
(trg)="5"> Stavovi izra eni u èlancima objavljenim u Newsletteru izra avaju mišljenja autora koja ne moraju neminovno odra avati i mišljenje Instituta kao institucije .
(src)="6"> Full text of Newsletter is also available on Institute 's Web site : http : / / www.ijf.hr / newsletter .
(trg)="6"> Potpuni tekst Newslettera na hrvatskom i na engleskom jeziku nalazi se i na Internet adresi : http : / / www.ijf.hr / newsletter .
(src)="7"> 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 .
(trg)="7"> 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 .
(src)="8"> 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 .
(trg)="8"> 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 .
(src)="9"> 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 .
(trg)="9"> 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 .
(src)="10"> Decreasing the overall tax burden
(trg)="10"> Sni avanje ukupnoga poreznog optereæenja
(src)="11"> However , this burden is still 5 percentage points higher than in the observed EU Accession Countries .
(trg)="11"> Ipak , još je uvijek za èak 5 postotnih poena više nego u promatranim zemljama pristupnicama .
(src)="12"> EU Member States
(trg)="12"> Zemlje EU-a
(src)="13"> and account for almost one half of the total tax revenues .
(trg)="13"> Porezne povlastice , olakšice , umanjenja
(src)="14"> Developments in the Croatian Tax System
(trg)="14"> Kretanja u hrvatskome poreznom sustavu
(src)="15"> The tax revenue structure
(trg)="15"> Struktura poreznih prihoda
(src)="16"> Real property transaction tax
(trg)="16"> Ukupni porezni prihodi
(src)="17"> Turnover taxes on goods and services
(trg)="17"> Porezi na meðunarodnu trgovinu
(src)="18"> Source : Ministry of Finance of the Republic of Croatia , 2003 .
(trg)="18"> Izvor : Ministarstvo financija Republike Hrvatske , 2003 .
(src)="19"> Some arguments in favour of a uniform VAT rate
(trg)="19"> Nekoliko razloga u prilog jedinstvenoj stopi PDV-a
(src)="20"> If foodstuffs are taxed at lower rates in order to support the lower-income groups , should the same rate apply to both cabbage and broccoli ?
(trg)="20"> Ako se radi pomoæi siromašnima sni enom stopom oporezuje hrana , znaèi li da se na kupus i brokuli primjenjuje jednaka stopa PDV-a ?
(src)="21"> While both vegetables belong to the same group , broccoli is more expensive and thus more frequently eaten by the rich .
(trg)="21"> Oba povræa pripadaju istoj skupini , no skuplju brokulu ipak više jedu bogati .
(src)="22"> This dilemma should be resolved by a competent tax administration , which should be able to determine clearly and with valid arguments , which products should be subject to a lower VAT rate .
(trg)="22"> Odgovor na tu dilemu mora dati obrazovana porezna uprava koja æe znati argumentirano i jasno definirati na koje se proizvode primjenjuje sni ena stopa PDV-a .
(src)="23"> This particularly concerns products , which are not unambiguously classified as subject to a lower tax rate .
(trg)="23"> To se posebno odnosi na proizvode koji nisu porezno jednoznaèno definirani za primjenu sni ene stope .
(src)="24"> However , the application of multiple rates may lead to bribery and lobbyism , since many wish that precisely their products would be included in the lower-rate taxation category .
(trg)="24"> Primjena više stopa otvara vrata korupciji i lobiranju jer mnogi ele od dr ave postiæi da baš njihov proizvod ugura u kategoriju za primjenu ni e stope .
(src)="25"> A government that applies multiple VAT rates needs more employees to define taxable and non-taxable products and to process more sophisticated tax returns .
(trg)="25"> Dr ava koja primjenjuje PDV s više stope mora imati više slu benika za definiranje oporezivih i neoporezivih proizvoda te za obradu slo enijih poreznih prijava .
(src)="26"> This also increases the costs of VAT calculation and payment by companies .
(trg)="26"> Usto rastu i troškovi obraèunavanja i plaæanja PDV-a u poduzeæima .
(src)="27"> A famous tax expert and long-time Director of the IMF 's Fiscal Affairs Department Vito Tanzi points out that switching from one to two VAT rates doubles the VAT administration costs , while choosing three rates results in ten times higher costs .
(trg)="27"> Poznati porezni struènjak i dugogodišnji direktor Fiskalnog odjela MMF-a Vito Tanzi navodi kako se prijelazom s jedne na dvije stope administracija PDV-a poveæava pet puta , a prijelazom na tri stope deset puta .
(src)="28"> A lower VAT rate on medicines of foodstuffs does not necessarily mean lower prices of these products .
(trg)="28"> Ni a stopa PDV-a za lijekove ili za hranu ne znaèi automatski i sni enje cijena tih proizvoda .
(src)="29"> There are several options .
(trg)="29"> Kretanja u hrvatskome poreznom sustavu
(src)="30"> All these changes in income tax were aimed at relieving the tax burden on income and improving the financial status of lower-income population .
(trg)="30"> Cilj svih tih promjena u oporezivanju dohotka bilo je manje porezno optereæenje dohotka te poboljšanje socijalnog polo aja ugro enijih kategorija stanovništva .
(src)="31"> Nevertheless , this will certainly result in reduced income tax revenues in the future .
(trg)="31"> Na alost , to æe se zasigurno odraziti na smanjenje buduæih prihoda od poreza na dohodak .
(src)="32"> In real property transaction tax , a new exemption for the first time property purchase has been introduced .
(trg)="32"> I pri oporezivanju prometa nekretnina uvodi se novo osloboðenje za kupnju prve nekretnine .
(src)="33"> Unfortunately , the exemptions that followed were not regulated by the Act on Real Property Transaction Tax but by other regulations , which resulted in the lack of transparency and impossibility to get full information on a particular tax from the act that regulates it .
(trg)="33"> Na alost , sljedeæa osloboðenja nisu sadr ana u Zakonu o porezu na promet nekretnina nego su odreðena drugim propisima , što dovodi do netransparentnosti i nemoguænosti potpunog informiranja o odreðenom porezu u zakonu koji ureðuje taj porez .
(src)="34"> The Act on Government Incentive to Housing Construction regulates the tax relief , which allows the Agency for Legal Transactions and Mediation in Real Estate to be exempt from paying tax on the acquisition of land .
(trg)="34"> Zakon o društveno poticanoj stanogradnji odreðuje poreznu olakšicu na temelju koje Agencija za pravni promet i posredovanje nekretninama ne plaæa porez pri stjecanju zemljišta .
(src)="35"> By virtue of the Act on the Legal Position of Religious Communities from 2002 , religious communities are also exempt from tax on the acquisition of religious facilities and the sites for their construction .
(trg)="35"> Zakonom o pravnom polo aju vjerskih zajednica iz 2002. vjerske zajednice takoðer ne plaæaju porez u sluèaju stjecanja vjerskih objekata i zemljišta na kojemu æe se graditi vjerski objekti .
(src)="36"> A tax allowance for real property transactions has also been introduced in highland and mountain areas .
(trg)="36"> Za brdsko-planinska podruèja takoðer je uvedeno smanjenje poreza pri prometu nekretnina .
(src)="37"> Reducing the standard VAT rate instead of introducing new rates
(trg)="37"> Sni avanje opæe stope PDV-a i neuvoðenje novih stopa
(src)="38"> Value added tax was introduced on 1 January 1998 with a uniform rate of 22 % and was based on the principle of efficiency ( as few as possible tax rates and exemptions ) .
(trg)="38"> Porez na dodanu vrijednost uveden je 1. sijeènja 1998. uz primjenu jedne stope od 22 % , pri èemu je poštovano naèelo efikasnosti ( što manji broj poreznih stopa uz što manje izuzeæa ) .
(src)="39"> As a result of strong pressures from various interest groups that lasted for almost two years , a zero rate was introduced for particular products ( bread , milk , books and some medicines ) .
(trg)="39"> Brojni pritisci interesnih grupa nakon gotovo dvije godine dovode do uvoðenja nulte stope za odreðene proizvode ( za kruh , mlijeko , knjige , odreðene lijekove ) .
(src)="40"> Since mid2000 , the list of products and services to which the zero rate applies has been extended ( by including books on CD-ROM , showing movies , delivery of goods by free-lance artists and artistic organisations , in some cases of imports , as well as some tourist services ) .
(trg)="40"> Od polovice 2000. lista proizvoda i usluga koji se oporezuju nultom stopom još se proširuje ( knjige na CDROM-u , prikazivanje filmova , usluge i isporuke dobara samostalnih umjetnika i umjetnièkih organizacija , pri uvozu , odreðene usluge u turizmu ) .
(src)="41"> The poor would be more efficiently helped through direct budget transfers , while food should be taxed at the standard VAT rate .
(trg)="41"> Sniavanje opæe stope bilo bi prihvatljivije od uvoðenja još jedne stope , ali kako æe se nadoknaditi
(src)="42"> • Lower VAT rates result in reduced budget revenues .
(trg)="42"> Kretanja u hrvatskome poreznom sustavu
(src)="43"> By lowering the VAT rate on certain products tax revenues would additionally decrease , which could lead to a rise in some other taxes or a serious re-examination of government expenditure .
(trg)="43"> Sni avanje PDV-a za neke proizvode dodatno bi smanjilo porezne prihode , dovelo bi do poveæanja nekih drugih poreza ili do ozbiljnog preispitivanja proraèunskih rashoda .
(src)="44"> EU recommends the use of two or three rates for its Member States : a standard rate of minimum15 % and two or three lower rates but not below 5 % each .
(trg)="44"> EU svojim èlanicama preporuèuje dvije do tri stope PDV-a : standardnu , ne ni u od 15 % , i jednu ili dvije sni ene stope , ali ne ni e od 5 % .
(src)="45"> The number of rates has been reduced in most EU Member States .
(trg)="45"> U veæini zemalja EU-a smanjio se broj stopa .
(src)="46"> Modern theory of taxation mainly supports a single VAT rate with a small number of exemptions and a wide tax base , so further reductions in the number of VAT rates can be expected in the EU .
(trg)="46"> Suvremena porezna teorija uglavnom se nedvosmisleno opredijelila za primjenu jedne stope PDV-a , s malim brojem izuzeæa i širokom poreznom osnovicom , pa se mo e oèekivati daljnje smanjenje broja stopa PDV-a u EU .
(src)="47"> United Kingdom Portugal
(trg)="47"> Ujedinjeno Kraljevstvo Portugal
(src)="48"> Average standard rate in EU Member State
(trg)="48"> Prosjeèna opæa stopa u zemljama EU-a
(src)="49"> Selected EU Accession Countries
(trg)="49"> Neke zemlje pristupnice
(src)="50"> Source : European Tax Handbook , IBFD , 2002 .
(trg)="50"> Izvor : European Tax Handbook , IBFD , 2002 .
(src)="51"> Since 2002 , the excise tax system has included the tax on insurance premiums for automobile responsibility , which was supplemented by the tax on premiums for comprehensive motor ( automobile ) insurance in early 2003 .
(trg)="51"> U sustav oporezivanja trošarinama uvodi se od 2002. porez na premije osiguranja od automobilske odgovornosti koji se poèetkom 2003. dopunjuje i porezom na premije kasko osiguranja cestovnih vozila .
(src)="52"> Even though this is not a typical excise tax it has been classified as such in all IMF reports , which is why we do the same .
(trg)="52"> Iako to u biti nije klasièna trošarina , Ministarstvo financija je u svim svojim izvješæima ubraja u trošarine , pa je i mi tako svrstavamo .
(src)="53"> While the taxpayers are insurance companies , they shift the financial burden to the owners of vehicles , who are generally have to pay 10-15 % higher insurance premiums due to the introduction of this tax .
(trg)="53"> Iako su porezni obveznici društva za osiguranje , oni su taj teret prevalili na vlasnike automobila koji nakon uvoðenja tog poreza uglavnom plaæaju 10-15 % višu cijenu osiguranja .
(src)="54"> As the justifiability of excise taxes on non-alcoholic beverages is still disputable ( taxable products are discriminated in favour of other food products ; they are usually not taxable in the EU ; the tax collection procedure is complicated and the share of this tax in budget revenues is relatively small ) , the tax on insurance premiums for cars was probably introduced in order to compensate ( to a certain degree ) for the revenue loss that may arise from lifting the tax on non-alcoholic drinks .
(trg)="54"> Kako je još uvijek upitna opravdanost oporezivanja bezalkoholnih piæa ( oporezivi proizvodi u neravnopravnom su polo aju u usporedbi s ostalim prehrambenim proizvodima , u EU se uglavnom ne oporezuju , slo en je postupak naplate poreza , relativno su maleni proraèunski prihod ) , mo da je uvoðenje poreza na automobilska osiguranja bila prilika da se tim prihodima donekle nadomjeste prihode koji bi bili izgubljeni ukidanjem poreza na bezalkoholna piæa .
(src)="55"> Reducing tax evasion
(trg)="55"> Smanjivanje porezne evazije
(src)="56"> One of the factors that influenced this slowdown was the tax system , particularly the introduction of VAT , which resulted in improved tax collection and tax controls and might have also been a sign of a more efficient operation of the Tax Administration .
(trg)="56"> Meðu više èimbenika koji su utjecali na to smanjenje uz porezni sustav vezano je uvoðenje PDV-a , pri èemu je poboljšana naplata poreza te je uspostavljena uèinkovitija porezna kontrola , što mo e znaèiti i uèinkovitiji rad Porezne uprave .
(src)="57"> Conclusions and recommendations
(trg)="57"> Zakljuèak i prijedlozi
(src)="58"> The major breakthroughs in the Croatian tax system include the degreasing of the tax burden expressed as a share of total taxes and social security contributions in GDP , reducing tax evasion and improving the efficiency of the tax administration , as well as relieving the tax burden on income .
(trg)="58"> Pozitivni pomaci u hrvatskom poreznom sustavu jesu smanjenje poreznog optereæenja mjereno udjelom ukupnih poreza i doprinosa u BDP , smanjenje porezne evazije i bolja uèinkovitost porezne administracije te manje porezno optereæenje dohotka .
(src)="59"> The tax collection and controlling procedures become more complicated , thus increasing the costs and reducing the efficiency of the system .
(trg)="59"> Dodatno se uslo njava postupak naplate i kontrole poreza , što vodi poskupljenju i slabijoj uèinkovitosti sustava .
(src)="60"> The tax policy should not be used for the implementation of social , economic or development policy measures .
(trg)="60"> promjene , èesto ad hoc mjere , negativno utjeèu na donošenje ekonomskih odluka poreznih obveznika .
(src)="61"> Its main goal and purpose should rather be to collect in a most simple , efficient and equitable way , the tax revenues that will be used to cover public expenditures .
(trg)="61"> Poreznom politikom ne smiju se provoditi mjere socijalne , ekonomske ili razvojne politike nego je njezin osnovni cilj i svrha što jednostavnije , uèinkovitije i pravednije prikupljanje poreznih prihoda
(src)="62"> The Institute of Public Finance recently carried out an investigation that was aimed at measuring the level of progressivity and the redistributive effect of personal income tax ( PIT ) in Croatia in the period from 1997 to 2004 .
(trg)="62"> Institut za javne financije nedavno je proveo istraživanje čiji je cilj bio izmjeriti razinu progresivnosti i učinka na preraspodjelu poreza na dohodak u Hrvatskoj u razdoblju od 1997. do 2004. godine .
(src)="63"> A progressive tax falls relatively more heavily on persons with higher incomes and reduces inequality in the distribution of income .
(trg)="63"> Progresivni porez relativno više opterećuje osobe s višim dohocima i smanjuje nejednakost u raspodjeli dohotka .
(src)="64"> The main results of the research show that the progressivity of PIT in Croatia is high as compared with other countries and that , furthermore , it rose during the period under review .
(trg)="64"> Glavni rezultati istraživanja pokazuju da je progresivnost poreza na dohodak u Hrvatskoj visoka u usporedbi s ostalim zemljama i da je tijekom navedenog razdoblja rasla .
(src)="65"> Various elements of the PIT system , such as the rate structure , the personal allowance and other allowances and the tax credits , determine its progressivity .
(trg)="65"> Progresivnost određuju razni elementi sustava poreza na dohodak : raspored poreznih stopa , osobni i ostali odbici te umanjenja porezne obveze .
(src)="66"> Greater or lesser use of these elements will have different effects on the simplicity , transparency , the collection costs of taxes , and on economic efficiency .
(trg)="66"> Veće ili manje korištenje tim elementima različito utječe na jednostavnost , transparentnost i troškove prikupljanja poreza , te na ekonomsku efikasnost .
(src)="67"> Here we show the main results of this analysis .
(trg)="67"> Ovdje prikazujemo glavne rezultate te analize .
(src)="68"> The progressivity of Croatian personal income tax
(trg)="68"> Progresivnost poreza na dohodak u Hrvatskoj
(src)="69"> 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 .
(trg)="69"> Sve te promjene odrazile su se na prosječnu poreznu stopu , progresivnost i učinak preraspodjele dohotka , te na složenost i troškove administracije .
(src)="70"> The samples were formed in order to cover the whole population of income tax payers and to cover all kinds of income .
(trg)="70"> Kako bi se javnosti omogućilo da bolje razumije određena pitanja , u Newsletteru se povremeno objavljuju stručne i nezavisne analize ekonomskih pitanja .
(src)="71"> We looked only at income tax , and not at surtax on personal income tax or contributions for social insurance .
(trg)="71"> Stavovi izraženi u člancima objavljenim u Newsletteru izražavaju mišljenja autora koja ne moraju neminovno odražavati i mišljenje Instituta kao institucije .
(src)="72"> The progressivity of income tax in Croatia as compared with other countries is high .
(trg)="72"> Promatrali smo samo porez na dohodak , ali ne i prirez porezu na dohodak i doprinose za socijalno osiguranje .
(src)="73"> Some countries mainly rely on a single element - the personal allowance , the rate structure or the tax credits .
(trg)="73"> Progresivnost poreza na dohodak u Hrvatskoj visoka je u usporedbi s drugim zemljama .
(src)="74"> Basic indicators in inequality and redistribution of income
(trg)="74"> Osnovni pokazatelji nejednakosti i preraspodjele dohotka
(src)="75"> Progressivity effect ( K )
(trg)="75"> Učinak progresivnosti ( K )
(src)="76"> Redistribution effect ( RE )
(trg)="76"> Učinak preraspodjele ( RE )
(src)="77"> Income inequality after PIT ( GN )
(trg)="77"> Nejednakost dohotka nakon oporezivanja ( GN )
(src)="78"> Effects of individual elements on the progressivity of income tax ( percentage of total progressivity )
(trg)="78"> Učinci pojedinih elemenata na progresivnost poreza na dohodak ( postotak ukupne progresivnosti )
(src)="79"> Total progressivity ( K )
(trg)="79"> Ukupna progresivnost ( K )
(src)="80"> Progressivity and redistribution of income
(trg)="80"> Progresivnost i preraspodjela dohotka
(src)="81"> An income tax system is said to be progressive if the ratio of tax and income of the taxpayer rises with the rise in the income .
(trg)="81"> Za sustav poreza na dohodak kaže se da je progresivan ako omjer poreza i dohotka obveznika raste s porastom njegova dohotka .
(src)="82"> Progressivity is measured with the Kakwani index ( K ) , and income inequality with the Gini coefficient ( G ) .
(trg)="82"> Progresivnost se mjeri Kakwanijevim indeksom ( K ) , a nejednakost dohotka Ginijevim koeficijentom ( G ) .
(src)="83"> If tax is progressive , income inequality after taxation ( GN ) will be less than before tax income inequality ( GX ) .
(trg)="83"> Ako je porez progresivan , nejednakost dohotka nakon oporezivanja ( GN ) bit će manja od nejednakosti dohotka prije oporezivanja ( GX ) .
(src)="84"> A change in income distribution inequality is known as the redistributive effect ( RE = GX-GN ) .
(trg)="84"> Promjena nejednakosti u raspodjeli dohotka naziva se učinkom preraspodjele ili redistributivnim učinkom ( RE = GX-GN ) .
(src)="85"> Income redistribution will be greater the greater the progressivity of the system , and the higher the average tax rate .
(trg)="85"> Preraspodjela dohotka bit će veća što je veća progresivnost sustava i što je viša prosječna porezna stopa .
(src)="86"> Of two systems , then , with an equal average tax rate , a system that is more progressive will have a greater redistribution effect .
(trg)="86"> Dakle , od dva sustava s jednakom prosječnom poreznom stopom veći će učinak preraspodjele dohotka imati sustav koji je progresivniji .
(src)="87"> Informal long-term care for erderly and frail persons
(trg)="87"> Neformalna dugotrajna skrb za starije i nemoćne osobe
(src)="88"> MARIJANA BAĐUN Institute of Public Finance
(trg)="88"> MARIJANA BAĐUN , Institut za javne financije
(src)="89"> Population aging is the main driver of growing demand for long-term care which results in increasing pressures on public finances .
(trg)="89"> Starenje stanovništva glavni je pokretač rastuće potražnje za dugotrajnom skrbi , što vodi do sve većeg pritiska na javne financije .
(src)="90"> This Newsletter presents data on informal care coverage , indicates the available rights of informal care providers and recipients in Croatia , and proposes measures to improve the national system of informal care for elderly and frail persons based on examples from other EU Member States .
(trg)="90"> U Newsletteru se prikazuju podaci o raširenosti neformalne skrbi , navode raspoloživa prava za pružatelje i primatelje neformalne skrbi u Hrvatskoj , te se predlažu mjere za unaprjeđenje sustava neformalne skrbi o starijim i nemoćnim osobama u Hrvatskoj temeljem primjera iz drugih zemalja EU-a .
(src)="91"> Long-term care is a variety of services provided to persons with functional limitations ( physical or cognitive ) , who are dependent on other people 's assistance over a prolonged period of time .
(trg)="91"> Dugotrajna skrb niz je usluga osobama smanjenih funkcionalnih mogućnosti ( fizičkih ili kognitivnih ) , ovisnih o tuđoj pomoći u dužem razdoblju .
(src)="92"> The assistance can include the performance of basic activities of daily living ( eating , bathing , dressing , getting up from bed , toileting , etc . ) , or instrumental activities of daily living ( shopping , doing the laundry , housekeeping , cooking , keeping track of finances , phoning , etc . ) .
(trg)="92"> Pomoć se može odnositi na obavljanje osnovnih svakodnevnih aktivnosti ( hranjenje , kupanje , odijevanje , ustajanje iz kreveta , odlazak na WC ) i / ili instrumentalnih svakodnevnih aktivnosti ( kupovina , pranje odjeće , pospremanje , kuhanje , upravljanje financijama , telefoniranje itd . ) .
(src)="93"> Long-term care can be formal ( provided in institutions , such as homes for the elderly and frail , or outside institutions ( e.g. in the form of an in-home assistance service , and informal ( usually unpaid and provided within the family ) .
(trg)="93"> Dugotrajna skrb može biti formalna - u institucijama poput domova za starije i nemoćne ili izvaninstitucionalna ( npr. socijalna usluga pomoći u kući ) - i neformalna ( obično obiteljska i neplaćena ) .
(src)="94"> Demand for long-term care heavily depends on age ; in most OECD countries , every fifth long-term care user is under 65 , while about half of the users are over 80 ( OECD , 2011 ) .
(trg)="94"> Potražnja za dugotrajnom skrbi izrazito ovisi o dobi ; u većini je OECD zemalja svaka peta osoba koja prima dugotrajnu skrb mlađa od 65 godina , dok je otprilike polovica korisnika starija od 80 godina ( OECD , 2011 ) .
(src)="95"> First , persons who need assistance prefer to be cared for by family members or friends .
(trg)="95"> Prvo , osobe kojima treba pomoć preferiraju da o njima brinu članovi obitelji i prijatelji .
(src)="96"> Secondly , care providers are supposed to feel good , because they provide assistance to the people they love .
(trg)="96"> Drugo , pružatelji skrbi trebali bi se osjećati dobro jer to rade za ljude koje vole .
(src)="97"> Thirdly , the availability of informal care considerably reduces government expenditures .
(trg)="97"> Treće , raspoloživost neformalne skrbi znatno smanjuje državne rashode .
(src)="98"> According to Podgorelec and Klempić ( 2007 ) , spouses are carers in most cases ( more frequently females than males ) , followed by adult children ( mostly daughters ) and other family members and , finally , friends and neighbours .
(trg)="98"> Prema istraživanju Podgorelec i Klempić ( 2007 ) , najčešći su pružatelji skrbi bračni partneri ( u većem broju supruge nego supruzi ) , zatim odrasla djeca ( češće kćeri ) , potom drugi članovi obitelji , a tek na kraju prijatelji i susjedi .
(src)="99"> As little as about 2 % of Croatian population over 65 find
(trg)="99"> Samo je oko 2 % hrvatskog stanovništva starijeg od 65 godina smješteno u domove za starije i
(src)="100"> 2 NEWSLETTER 100 | MARIJANA BAĐUN | Informal long-term care for erderly and frail persons | Institute of Public Finance
(trg)="100"> 2 NEWSLETTER 100 | MARIJANA BAĐUN | Neformalna dugotrajna skrb za starije i nemoćne osobe | Institut za javne financije