Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis

Avtorji

  • Irena Palić ,
  • Ksenija Dumičić ,
  • Barbara Grofelnik ,

Ključne besede:

determinante dohodnine, ekonomske razmere, plače, število davkoplačevalcev, Johansenov kointegracijski pristop, Hrvaška

Povzetek

Na Hrvaškem je še vedno aktualno vprašanje o odmeri dohodnine. Uporablja se kot pomemben instrument prerazporeditve dohodka. Poleg tega neposredno vpliva na kupno moč delovnega prebivalstva. Od vzpostavitve hrvaškega davčnega sistema so bile pri tej vrsti obdavčitve uvedene številne spremembe. Namen tega prispevka je analizirati možne determinante odmerjanja dohodnine na Hrvaškem. Po kratkem vpogledu v teorijo javnih financ glede dohodnine je pojasnjena struktura dohodnine na Hrvaškem. Empirična analiza determinant odmerjanja dohodnine na Hrvaškem je bila opravljena s pomočjo kointegracijske analize. V tej raziskavi so kot dejavniki dohodnine uporabljene gospodarske razmere, povprečna mesečna plača in število davkoplačevalcev. Kointegracijska analiza se izvaja z uporabo mesečnih podatkov od januarja 2008 do februarja 2016. Rezultati raziskave kažejo na statistično pomemben negativen vpliv gospodarskih razmer in statistično pomemben pozitiven vpliv povprečne mesečne plače in števila davkoplačevalcev na dolgotrajno odmerjanje dohodnine, kar je v skladu z ekonomsko in javnofinančno teorijo.

Biografije avtorja

  • Irena Palić, ,

    University of Zagreb, Faculty of Economics & Business, Hrvaška
    E-pošta: ipalic@efzg.hr

    Irena Palić is currently employed as assistant professor at the Department of Statistics, Faculty of Economics and Business, University of Zagreb. Since 2008, she has taught the following courses: statistics, sampling methods, business statistics, statistical methods in professional and scientific work, statistical methods of research in tourism. Her main research fields are application of statistics and econometrics in business, finance and economics and dynamic stochastic general equilibrium models. She has published 31 scientific papers and participated in 17 scientific conferences.

  • Ksenija Dumičić, ,

    University of Zagreb, Faculty of Economics & Business, Hrvaška
    E-pošta: kdumicic@efzg.hr

    Ksenija Dumičić, a full tenured professor in the Department of Statistics, Faculty of Economics and Business, University of Zagreb, is focused in survey sampling, statistical quality control, business statistics, and forecasting. She specialized at the Institute for Social Research at the University of Michigan. She is a leader of postgraduate statistical studies and UN, EU, and Croatian Science Foundation projects. She is an elected member of the ISI and president of the Croatian Statistical Association. She has published 130 papers and is the co-author of several books.

  • Barbara Grofelnik, ,

    Graduate student at Faculty of Economics & Business, University of Zagreb, Hrvaška
    E-pošta: barbara.grofelnik93@gmail.com

    Barbara Grofelnik is a student in graduate study at the Faculty of Economics and Business, University of Zagreb, majoring in accounting and auditory. She worked as student in auditing and in controlling departments in various companies. She has been working as the student assistant at the Department of Statistics, Faculty of Economics and Business, University of Zagreb since 2012. Her main field of interest is application of statistical and econometric methods in finance and accounting.

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Prenosi

Objavljeno

25.07.2017

Številka

Letn. 63 Št. 3 (2017): Naše gospodarstvo / Our economy

Rubrika

Articles

Kako citirati

Palić, I., Dumičić, K. ., & Grofelnik, B. (2017). Analysis of Personal Income Taxation Determinants in Croatia in Long Run: Evidence from Cointegration Analysis. Naše Gospodarstvo Our Economy, 63(3), 12-18. https://old.journals.um.si/index.php/oe/article/view/2202