Suchergebnisse

This paper presents the views of Croatian citizens about some of the most relevant aspects of the tax system. The research builds on previous broader research into the views of tax experts in Croatia. The current research objectives include: revealing citizens' views about the most important tax issues, establishing the influence of demographic characteristics and attitudes towards redistribution on their answers, and the comparison of their views with those of tax experts. On the one hand, citizens mostly advocate the abolishment of inheritance and gifts taxation, as well interest taxation, but on the other hand, they advocate the introduction of bank taxation and junk food taxation. They are in favour of broadening the reduced VAT rate to encompass all foodstuffs. The regression results suggest a strong influence of the redistributive notion of the tax system, followed by real estate ownership, income level, education level and work status. Comparison with the answers of professionals reveals a statistically significant difference. The paper should contribute to the awareness of public acceptance of the tax system and policy and provide some guidance about their changes. ; Rad prikazuje stavove hrvatskih gradana o nekima od najrelevantnijih aspekata poreznoga sustava. Istraživanje se nastavlja na prethodno šire istraživanje stavova poreznih strucnjaka u Hrvatskoj. Ciljevi ovog istraživanja ukljucuju otkrivanje stavova stanovništva o najvažnijim poreznim pitanjima, utvrdivanje utjecaja demografskih karakteristika i stavova prema redistribuciji na njihove odgovore i usporedbu njihovih stavova s onima poreznih strucnjaka. Gradani se uglavnom zalažu za ukidanje poreza na nasljedstva i darove te ukidanje oporezivanja kamata, kao i za uvodenje posebnoga poreza za/na banke i oporezivanje "nezdrave hrane". Snažno zagovaraju širenje snižene stope PDV-a na svu hranu. Rezultati regresijske analize impliciraju snažan utjecaj stava o važnosti redistributivnog ucinka poreznoga sustava, nakon cega slijede vlasništvo nekretnine, dohodak razina obrazovanja i radni status. Usporedba s odgovorima poreznih strucnjaka upucuje na statisticki znacajne razlike. Rad bi trebao pridonijeti svijesti o prihvacanju poreznoga sustava i politike u javnosti i pružiti neke smjernice njihovim promjenama.