THE TAXATION OF LABOR IN THE EU AND THE IMPACT ON MEMBER STATES : Graduate paper

Ovaj rad pruža pregled oporezivanja rada u Republici Hrvatskoj i drugim članicama Europske unije te analizira porezno opterećenje rada u tim zemljama. Oporezivanje rada je ključno pitanje za svaku državu jer ima važan utjecaj na gospodarstvo, zapošljavanje i konkurentnost. Europska unija se sastoji od različitih zemalja s različitim poreznim sustavima i politikama što stvara različite uvjete za poslovanje i rad unutar Unije. Svaka zemlja članica Europske unije sama za sebe propisuje porezne politike i sustave. U ovom diplomskom radu analiziraju se i uspoređuju razni aspekti oporezivanja rada u Europskoj uniji što uključuje porezne stope, porezne olakšice, doprinose za socijalno osiguranje i druge relevantne faktore. Kroz nekoliko pokazatelja se utvrđuje visina poreznog opterećenja rada, a na temelju prikupljenih podataka, utvrđeno je da se razlikuje porezno opterećenje rada među zemljama članicama. Neke zemlje imaju vrlo visoke stope poreza na dohodak, dok druge imaju visoke stope socijalnih doprinosa. Porez na dohodak od rada i socijalni doprinosi utječu na funkcioniranje tržišta rada i ponašanje stanovništva. Ti porezi mogu utjecati i na ponudu rada i na potražnju za radom. Primjerice, visoko porezno opterećenje rada može dovesti do povećanja nezaposlenosti. Stoga zemlje, kako bi poboljšale učinkovitost tržišta rada trebaju istražiti načine smanjenja poreznog opterećenja rada. Ovaj rad naglašava razumijevanje poreza u Republici Hrvatskoj i Europskoj uniji u kontekstu poreza koji opterećuju rad.This paper provides an overview of labor taxation in the Republic of Croatia and other members of the European Union and analyzes the tax burden on labor in these countries. Labor taxation is of key importance for any country, as it has an important impact on the economy, employment and competitiveness. The European Union is composed of different countries with different tax systems and policies that create different conditions for businesses and workers within the Union. Each member country of the European Union prescribes its own tax policy and system. This paper analyzes and compares various aspects of labor taxation in the European Union, including tax rates, tax credits, social security contributions, and other relevant factors. Various indicators are used to determine the level of the tax burden on labor. Based on the data collected, it was found that the tax burden on labor varies across member countries. Some countries have very high income tax rates, while others have high social contribution rates. Income tax and social contributions affect the functioning of the labor market and the behavior of the population. These taxes can affect both labor supply and labor demand. For example, a high tax burden on labor can lead to an increase in unemployment. Therefore, to improve the efficiency of the labor market, countries should look for ways to reduce the tax burden on labor. This paper is about understanding taxes in the Republic of Croatia and the European Union in the context of taxes burdening the labor factor