Comparative analysis of the tax wedge on the example of the Republic of Croatia and Republic of Austria

Ovaj rad obrađuje i uspoređuje poreznu politiku oporezivanja dohotka u Republici Hrvatskoj i Republici Austriji, s naglaskom na porezni klin. Radom su predstavljeni zakonski okviri, kao i osnovni elementi dohotka od nesamostalnog rada. Nadalje, pored teorijskih predstavljeni su i konkretni podaci potrebni za obračun poreza na dohodak od nesamostalnog rada za Republiku Hrvatsku i Republiku Austriju. Rad objašnjava pojam poreznog klina i njegov nastanak i izračun, a oslanja se na metodologiju OECD-a (engl. Organisation for Economic Co-operation and Development). Predstavljen je odnos između prosječne bruto plaće i zaposlenosti na primjeru Republike Hrvatske i Republike Austrije za promatrano razdoblje od 2011. do 2021. godine. Kako bi se prikupili relevantni podaci za komparaciju, analizirani su porezni klinovi za bračni par i pojedinca koji uzdržavaju dvoje djece s tri različite razine dohotka. U obje zemlje predmet promatranja su bili bračni par koji uzdržava dvoje djece, od kojih je jedan supružnik zaposlen i uživa 100% prosječne bruto plaće, bračni par koji uzdržava dvoje djece, od kojih jedan supružnik uživa 100%, a drugi 67% prosječne bruto plaće i pojedinac koji uzdržava dvoje djece te uživa 67% prosječne bruto plaće. Po provedenoj analizi i komparaciji poreznog klina donosi se zaključak o razinama poreznog opterećenja za Republiku Hrvatsku i Republiku Austriju.This paper examines and compares the tax policy of income taxation in the Republic of Croatia and the Republic of Austria, with an emphasis on the tax wedge. The paper presents the legal framework, as well as the basic elements of income from employment. Furthermore, in addition to the theoretical data, the exact data required for the calculation of income tax from employment for the Republic of Croatia and the Republic of Austria are also presented. The paper explains the concept of the tax wedge and its origin and calculation, and relies on the methodology of the OECD (Organization for Economic Co-operation and Development). The relationship between the average gross salary and employment is presented on the example of the Republic of Croatia and the Republic of Austria for the observed period from 2011 to 2021. In order to collect relevant data for comparison, tax wedges were analyzed for a married couple and an individual supporting two children with three different income levels. In both countries, the subjects of observation were a married couple supporting two children, one spouse who is employed at 100% of the average earnings, a married couple supporting two children, of whom one spouse is at 100% and the other at 67% of the average earnings and an individual who supports two children and is at 67% of the average earnings. Based on the analysis and comparison of the tax wedge, a conclusion is drawn regarding the levels of the tax burden for the Republic of Croatia and the Republic of Austria