The impact of tax reforms from 2011 to 2017 on state and citizen revenues

U ovom završnom radu analiziran je utjecaj poreznih izmjena odnosno reformi koje su donijete u razdoblju od 2011. do 2017. godine. U obzir su uzeti sljedeći zakoni: Zakon o porezu na dodanu vrijednost, Zakon o porezu na dobit, Zakon o porezu na dohodak te Opći porezni zakon. Promjene vezane uz trošarine, carine, porez na imovinu, porez na promet i ostale poreze izostavljene su s obzirom na veći utjecaj koji imaju zakoni koji su u radu obrađeni. U istraživanju je korištena sekundarna metoda kojom su analizirani podaci Ministarstva financija kao što su podaci o državnom proračunu, o prihodima koje država ostvaruje od pojedinih vrsta poreza i o državnim rashodima te podaci Državnog zavoda za statistiku o plaćama građana. Ti su podaci komparativnom i deskriptivnom metodom povezani s izmjenama zakona te je na temelju toga donijet zaključak o utjecaju tih izmjena na prihode države i građana. Rad počinje teorijskom i povijesnom obradom teme poreza koja služi kao uvod u samu temu. Nakon toga slijedi razrada poreznih zakona koja uključuje kratku definiciju promatranih vrsta poreza te izmjene za koje su važne za ishod istraživanja u ovom radu. Nakon pregleda izmjena u Zakonu o porezu na dodanu vrijednost, Zakonu o porezu na dobit i Zakonu o porezu na dohodak slijedi istraživački dio u kojem je navedeno kakav je utjecaj tih izmjena na prihode države i građana te je uvoden i kratki pregled izmjena u Općem poreznom zakonu i utjecaju izmjena tog zakona, ali i utjecaju državnih rashoda na same izmjene poreza. U posljednjem dijelu rada nalaze se zaključci o samim utjecajima poreza te mišljenja i preporuke o tome kako poboljšati položaj građana u sustavu poreza.In this final paper, the impact of tax changes and reforms that were made in the period from 2011 to 2017 was analyzed. The following laws are taken into account: the Value Added Tax Act, the Profit Tax Act, the Income Tax Act, and the General Tax Code. Changes related to excises, customs, property tax, sales tax and other taxes are left out due to the greater impact of the laws that are covered in the paper. A secondary method was used to analyze data from the Ministry of Finance, such as state budget data, income generated by the state from certain types of taxes and government expenditures, and also data from the Central Bureau of Statistics on the salaries of citizens. These data are related to changes in the law by a comparative and descriptive method, and on this basis, they lead to a conclusion about the impact of these changes on government and citizen revenues. Work begins with theoretical and historical processing of the tax theme that serves as an introduction to the subject itself. Thereafter, it follows the elaboration of tax laws that includes a brief definition of the observed tax types and the changes that are relevant to the outcome of the research in this paper. After reviewing the changes in the Value Added Tax Act, the Profit Tax Act and the Income Tax Act follow a research part that outlined the impact of these changes on government and citizen income and introduced an overview of the changes in the General Tax Code and the impact of the amendment of the law, but also the impact of government expenditures on tax changes themselves. In the final part of the paper, conclusions are made about the impact of taxes themselves and opinions and recommendations on how to improve the position of citizens in the tax system