disertacija
Učinci suvremenih sustava porezne naplate na kretanje i procjenu neslužbenog gospodarstva

Andrea Galić Nagyszombaty (2016)
Sveučilište u Rijeci
Ekonomski fakultet
Podaci o radu
NaslovUčinci suvremenih sustava porezne naplate na kretanje i procjenu neslužbenog gospodarstva
AutorAndrea Galić Nagyszombaty
Voditelj/MentorSaša Drezgić
Sažetak rada
Uvođenjem suvremenih mehanizama poreznog nadzora nad prometom gotovim novcem smanjuje se mogućnost porezne evazije što pozitivno doprinosi povećanju prihoda državnog proračuna. Cilj disertacije usmjeren je na kvantifikaciju učinaka takvih suvremenih mehanizama poreznog nadzora na smanjivanje neslužbenog gospodarstva, ali i utvrđivanje učinaka na pojedine djelatnosti i sektore. Doktorska disertacija obuhvaća detaljnu analizu postojeće metodologije za procjenu neslužbenog gospodarstva te navodi preporuke za njezino unaprjeđenje primjenom kvalitetnijeg i šireg skupa podataka iz sustava porezne naplate te prikazuje rezultate temeljem nove metodologije. Kvalitetnija i obuhvatnija metodologija procjene neslužbenog gospodarstva omogućila je procjenu učinaka promjena u poreznom sustavu na kretanje neslužbenog gospodarstva, kako na razini ukupnog gospodarstva, tako i na detaljnijoj razini po djelatnostima, odnosno prema veličini poslovnih subjekata. Posebna pozornost posvetila se ulozi suvremenih mehanizama poreznog nadzora nad prometom gotovinom i njihovim učincima na neslužbeno gospodarstvo te unaprjeđenju kvalitete cjelokupnog informacijskog sustava temeljem kojega se izrađuju službeni statistički pokazatelji iz područja nacionalnih računa. Kompleksnost fenomena neslužbenog gospodarstva i brojnost faktora koji određuju njegovo kretanje na razini ukupnog gospodarstva i pojedinih gospodarskih subjekata zahtijeva i primjenu alternativnih modela u empirijskoj analizi. U disertaciji su razvijena dva različita modela kojima su procijenjeni učinci fiskalizacije na makrorazini, ali i na razini djelatnosti, odnosno poslovnih subjekata. Za kvantifikaciju uloge poreznog opterećenja i ostalih determinanti, a posebice fiskalizacije, u objašnjavanju trendova u kretanju neslužbenog gospodarstva na razini ukupnog gospodarstva korišteno je ekonometrijsko modeliranje. Metodologija koja je primijenjena na mikrorazini temelji se na dekompoziciji rasta na proizvodne inpute i tehnološki napredak. Porast prijavljenih prihoda i bruto dodane vrijednosti u 2013. godini koji se ne može objasniti porastom proizvodnih faktora i tehnološkog napretka pripisan je učincima fiskalizacije. Utvrđeno je da je fiskalizacija najviše utjecala na smanjenje neslužbenog gospodarstva u djelatnostima hotela i restorana, trgovine i građevinarstva, odnosno u djelatnostima u kojima je najznačajniji udio proizvoda i usluga namijenjenih finalnoj potrošnji kućanstava. Iako je ukupan udio neslužbenog gospodarstva smanjen, može se zaključiti da je i nakon uvođenja fiskalizacije relativna veličina ii neslužbenog gospodarstva u Hrvatskoj viša u odnosu na većinu ostalih zemalja članica Europske unije, a što se može objasniti djelovanjem ostalih determinanti poput administrativnih ograničenja vezanih za poslovanje poduzetnika, kvalitete javne uprave i visine poreznog opterećenja. Rezultati ovog rada, ali i iskustva drugih zemalja, upućuju na zaključak da je za daljnje smanjivanje neslužbenog gospodarstva napore potrebno usmjeriti ne samo na metode pojačanih poreznih kontrola kojima se povećava vjerojatnost otkrivanja poreznih utaja, a time i rizik od potencijalnih kazni poslovnim subjektima uključenima u neslužbeni sektor, već je potrebno razviti i unaprijediti ostale aktivnosti usmjerene na jačanje poreznog morala i poticanje prelaska u službeni dio gospodarstva. Kvalitetna i učinkovita javna uprava i institucije mogu značajno pridonijeti smanjenju neslužbenog gospodarstva. Nasuprot tome, visoko porezno opterećenje predstavlja poslovnim subjektima i veću potencijalnu korist od aktiviranja u neslužbenom sektoru, a time rezultira i povećanjem sklonosti uključivanju u neslužbeno gospodarstvo. SUMMARY The implementation of modern mechanisms of tax surveillance on cash payments reduces the possibility of tax evasion which has a positive contribution to increasing the revenues of the state budget. The aim of the thesis is the quantification of the effects of these modern mechanisms of tax surveillance on the unofficial economy reduction in Croatia and to identify the effects on the individual activities and sectors. The dissertation includes a detailed analysis of existing methodology of the unofficial economy assessment and provides recommendations for its improvement. Improvements are related to incorporation of more quality and a broader set of data from the system of tax collection which could positively contribute to the reliability of results based on the new methodology. Improved and more comprehensive estimation methodology of the unofficial economy enabled the assessment of the effects of changes in the tax system on the trends in the unofficial economy, both at the level of the total economy, as well as the detailed level by industries and by size of business entities. Special attention is given to the role of modern mechanisms of tax surveillance on cash payments and their impacts on the unofficial iii economy as well as improving the quality of the overall information system based on which official statistical indicators in the field of national accounts are calculated. The complexity of the phenomenon of the unofficial economy and the number of factors that determine its movement at the level of the overall economy and individual economic entities requires the use of alternative models in empirical analysis. Based on the relevant theoretical and empirical research, in the dissertation two different models are developed in order to estimate effects of fiscalization at the macro level, but also at the level of activities or businesses entities. At the level of the overall economy econometric modelling approach is applied. The role and significance of the tax burden and other determinants, particularly fiscalization, in explaining trends in the movement of the unofficial economy is quantified by the model. The methodology applied at the micro level is based on the production function and decomposition of growth on production inputs and technological progress. The increase in reported income and gross value added in 2013 which is not explained by the increase of production factors and technological progress is attributed to the effects of fiscalization. It was found that fiscalization has most pronounced impact on the reduction of the unofficial economy in the sectors of hotels and restaurants, trade and construction and on the sectors which produce goods and services for final consumption of households. Although the share of the unofficial economy was reduced, it can be concluded that even after the introduction of fiscalization, the relative size of the unofficial economy in Croatia is still higher in comparison to the majority of EU member states. It can be explained by the effect of other determinants, such as administrative constraints related to business entities, quality of public administration and the amount of the tax burden. Results of this dissertation, together with the experience of other countries, point to the conclusion that further reduction of the unofficial economy demands development of new approaches. The efforts need to be focused not only on methods of higher tax control which increase the possibilities of discovering tax evasion, and thus the risk of potential fines to businesses involved in unofficial sector. It is necessary to develop and improve other policies and activities aimed at strengthening the tax morale and encourage the transition to the official part of the economy. High quality institutions and efficient public administration can significantly contribute to the reduction of the unofficial economy. On the other hand, the high tax burden increases potential benefit of activation in the informal sector for business entities, thereby resulting in an increase in the tendency of involvement in the unofficial economy.
Ključne riječineslužbeno gospodarstvo fiskalizacija puni obuhvat nacionalnih računa determinante neslužbenog gospodarstva proizvodna funkcija
Naslov na drugom jeziku (engleski)Impacts of the modern systems of tax payment on trends and estimation of the unofficial economy
Povjerenstvo za obranuHelena Blažić (predsjednik povjerenstva)
Saša Drezgić (član povjerenstva)
Davor Mikulić (član povjerenstva)
Ustanova koja je dodijelila akademski/stručni stupanjSveučilište u Rijeci
Ekonomski fakultet
MjestoRijeka
Država obraneHrvatska
Znanstveno područje, polje, granaDRUŠTVENE ZNANOSTI
Ekonomija
Makroekonomija
UDK336
DRUŠTVENE ZNANOSTI
Financije. Bankarstvo. Novac
331
DRUŠTVENE ZNANOSTI
Rad. Zaposlenost. Posao. Ekonomika rada. Organizacija rada
Vrsta studijasveučilišni
Stupanjposlijediplomski doktorski
Naziv studijskog programaEkonomija i poslovna ekonomija
Akademski / stručni nazivdoktor/doktorica znanosti, područje društvenih znanosti, polje ekonomija
Kratica akademskog / stručnog nazivadr.sc.
Vrsta radadisertacija
Jezik hrvatski
Datum obrane2016-01-28
Sažetak rada na drugom jeziku (engleski)
The implementation of modern mechanisms of tax surveillance on cash payments reduces the possibility of tax evasion which has a positive contribution to increasing the revenues of the state budget. The aim of the thesis is the quantification of the effects of these modern mechanisms of tax surveillance on the unofficial economy reduction in Croatia and to identify the effects on the individual activities and sectors. The dissertation includes a detailed analysis of existing methodology of the unofficial economy assessment and provides recommendations for its improvement. Improvements are related to incorporation of more quality and a broader set of data from the system of tax collection which could positively contribute to the reliability of results based on the new methodology. Improved and more comprehensive estimation methodology of the unofficial economy enabled the assessment of the effects of changes in the tax system on the trends in the unofficial economy, both at the level of the total economy, as well as the detailed level by industries and by size of business entities. Special attention is given to the role of modern mechanisms of tax surveillance on cash payments and their impacts on the unofficial economy as well as improving the quality of the overall information system based on which official statistical indicators in the field of national accounts are calculated. The complexity of the phenomenon of the unofficial economy and the number of factors that determine its movement at the level of the overall economy and individual economic entities requires the use of alternative models in empirical analysis. Based on the relevant theoretical and empirical research, in the dissertation two different models are developed in order to estimate effects of fiscalization at the macro level, but also at the level of activities or businesses entities. At the level of the overall economy econometric modelling approach is applied. The role and significance of the tax burden and other determinants, particularly fiscalization, in explaining trends in the movement of the unofficial economy is quantified by the model. The methodology applied at the micro level is based on the production function and decomposition of growth on production inputs and technological progress. The increase in reported income and gross value added in 2013 which is not explained by the increase of production factors and technological progress is attributed to the effects of fiscalization. It was found that fiscalization has most pronounced impact on the reduction of the unofficial economy in the sectors of hotels and restaurants, trade and construction and on the sectors which produce goods and services for final consumption of households. Although the share of the unofficial economy was reduced, it can be concluded that even after the introduction of fiscalization, the relative size of the unofficial economy in Croatia is still higher in comparison to the majority of EU member states. It can be explained by the effect of other determinants, such as administrative constraints related to business entities, quality of public administration and the amount of the tax burden. Results of this dissertation, together with the experience of other countries, point to the conclusion that further reduction of the unofficial economy demands development of new approaches. The efforts need to be focused not only on methods of higher tax control which increase the possibilities of discovering tax evasion, and thus the risk of potential fines to businesses involved in unofficial sector. It is necessary to develop and improve other policies and activities aimed at strengthening the tax morale and encourage the transition to the official part of the economy. High quality institutions and efficient public administration can significantly contribute to the reduction of the unofficial economy. On the other hand, the high tax burden increases potential benefit of activation in the informal sector for business entities, thereby resulting in an increase in the tendency of involvement in the unofficial economy.
Ključne riječi na drugom jeziku (engleski)unofficial economy fiscal registers exhaustiveness of national accounts determinants of unofficial economy production function
Verzijaobranjena verzija
Vrsta resursatekst
Prava pristupaRad u otvorenom pristupu
Uvjeti korištenja radahttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:192:082388
PohranioVesna Knez