Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Austrija, Mađarska, Poljska, Grčka

Onorato, Marin (2015) Progresivnost u oporezivanju dohotka od rada u odabranim zemljama EU - Hrvatska, Austrija, Mađarska, Poljska, Grčka. Diploma thesis, Faculty of Science > Department of Mathematics.

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Abstract

This paper deals with the issue of the income tax progressivity in Croatia, Hungary, Greece, Poland and Austria. To systematically and transparently compare the results the most important thing was to apply a certain methodology. The methodology is essentially taken from the OECD's annual report on income tax and applied to Croatian legislation. The most important issue that was raised in the paper was how it relates Croatian income tax with selected countries. Common opinion in Croatia is that the income tax is very high and that is very difficult to invest in high technologies that require high educated staff. After detailed analysis it is shown that Croatia really has a large tax wedge for high salaries which means that the employer's cost is very high for such salaries. For the average gross wage, tax wedge is 40% of the total labour costs for a single person without children, or 35% of the total cost for couples with two children who receive an average salary. This tax wedge is very close to the average of OECD countries. Another important issue was linked to tax increases with an increase in gross wages. The analysis showed that Croatia does not stand out in any of the indicators of progressivity. Croatian tax system is progressive, that means in relative terms, higher gross wages are taxed with higher taxes.

Item Type: Thesis (Diploma thesis)
Keywords: income tax, progressivity, tax wedge,Croatia, Austria, Hungary, Greece, Poland
Supervisor: Ott, Katarina
Date: 2015
Number of Pages: 67
Subjects: NATURAL SCIENCES > Mathematics
Divisions: Faculty of Science > Department of Mathematics
Depositing User: Iva Prah
Date Deposited: 30 Oct 2015 13:06
Last Modified: 30 Oct 2015 13:06
URI: http://digre.pmf.unizg.hr/id/eprint/4342

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