Reforme poreza na dohodak i ciljevi demografske politike u Hrvatskoj

master's thesis

• Title (english): Income tax reforms and demographic policy objectives in Croatia
• Author: Matej Stipić
• Mentor: Zdravko Petak (mentor)
• Committee member: Zdravko Petak (predsjednik povjerenstva)
• Committee member: Andrija Henjak (član povjerenstva)
• Committee member: Marko Grdešić (član povjerenstva)
• Granter: University of Zagreb; The Faculty of Political Science; Zagreb
• Defense date and country: 2022-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Political Science

Abstract

Negativni demografski trendovi u Hrvatskoj sveprisutni su društveni i gospodarski problem koji zahtijeva djelovanje vlasti, a u posljednjih nekoliko godina posebno prema mladima koji zauzimaju sve veći udio u iseljavanju. U svrhu ostvarivanja demografskih ciljeva vlast oblikuje demografsku politiku u kojoj se navode mjere i instrumenti za postizanje istih, međutim, demografsku politiku u Hrvatskoj ne odlikuje velik broj instrumenata koje vlasti mogu iskoristiti, stoga posežu za instrumentima drugih javnih politika. Vlasti u Hrvatskoj su brojnim olakšicama, oslobođenjima i financijskim poticajima pokazale sklonost biranju instrumenata porezne politike u svrhu ostvarivanja demografskih ciljeva. Od 2017. do 2021. godine provedena je opsežna reforma poreznog sustava u Hrvatskoj s brojnim ciljevima, a svrha ovog rada je istražiti jesu li ciljevi demografske politike stajali iza reformi poreza na dohodak, a osobito četvrtog kruga koji je bio usmjeren prema mladima.

Abstract (english)

The continuous decline in Croatia's population is a widespread issue with economic and social implications that necessitates government intervention, particularly focused on younger demographics who are increasingly emigrating. To achieve demographic goals, the government formulates a demographic policy that lists the measures and instruments for achieving them. However, the demographic policy in Croatia is not characterized by a large number of instruments that the authorities can use, so they often resort to instruments from other public policies. The Croatian government has a history of using tax policy instruments to try and achieve demographic goals, often in the form of concessions, exemptions and financial incentives. This paper looks at whether the tax reforms in Croatia from 2017 to 2021 were done with demographic policy goals in mind, especially the fourth round which was focused on young people.

• Keywords: demografska politika; iseljavanje mladih; porez na dohodak; ciljevi demografske politike
• Keywords (english): demographic policy; youth emigration; income tax; demographic policy objectives
• Language: croatian
• URN:NBN: urn:nbn:hr:114:955392
• Study programme: Title: Political Science; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra politologije (magistar/magistra politologije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2023-01-19 12:54:43