Search results

The aim of the article is to provide a comparative analysis of the factors behind citizens' specific tax burden preferences between New and Old EU Member States. Based on the available data from International Social Survey Programme for years 2006 and 2016, we form two groups of countries: Old Europe – Germany, Denmark, France, Spain, Finland and Sweden – and New Europe – Czech Republic, Slovenia, Latvia, Hungary and Croatia. Initial inspection of the preferences for more progressive taxation shows that in most countries, citizens would prefer the higher redistributive role of the state and there are no clear-cut differences between Old and New Europe. Analysis of factors contributing to individuals' preferences for progressive taxation provided interesting insights: older cohorts in New Europe are not disproportionally inclined to progressive taxation; political orientation and union membership are more important in Old than in New Europe; and there are no significant changes in the patterns resulting from the latest financial crisis.

The common denominator of the European Union's (EU) strategic long-run documents is the role of total factor productivity in fostering future growth and competitiveness. Hence, this article analyses the impact of total factor productivity on export competitiveness in EU new member states (NMS). As opposed to the stagnation of the growth of total factor productivity in the advanced economies, EU NMS exhibited stronger growth that was interrupted due to the 2008 economic and financial crisis. After the crisis, the growth continued but it was not as strong as before. The results of the empirical analysis confirm the vital role of total factor productivity for the export competitiveness of the EU NMS. However, the results also point to the fact that the impact of total factor productivity on export competitiveness is not that beneficial in the countries where the value of total factor productivity has not returned to the pre-crisis level.

The paper investigates the relationship between Croatian local government budget outturns (i.e., fiscal success) and a chosen set of economic and non-economic determinants. The determinants are divided into four groups: (i) economic, (ii) political, (iii) transparency and (iv) socio-historical. Three main goals are set in the paper. The first is to determine whether there are differences in fiscal success at the different levels of administrative governance (counties, cities and municipalities) in Croatia. Subsequently, the second goal is determining whether such differences are of an economic or non-economic origin and third, whether such differences are robust, meaning do they persist at all three administrative levels. If the differences are not persistent, the question remains as towards what determinants (economic or non-economic) do they diverge. The analysis is conducted on the entire population, i.e. 428 municipalities, 128 cities and 20 counties for the period 2012–2014. Panel data and regression analysis are applied to study the differences and signs of independent variables. The obtained results indicate that differences between local government units in Croatia stem are of an economic and political origin.

Students enter the labour market through a Student Service to have the opportunity to pay for tuition fees or to earn additional income that would allow for the parents or guardian's budget to be disbursed. Although almost 70% of full-time students were working through a student contract in 2016, the Regulation on intermediaries for the employment of full-time students from 1996 was the only legal document that was regulating student employment. Due to improperness of this document and the fact that student employment is not under the Labour Law, in November 2017 the Croatian Government published a proposal for the new Student Employment Act, which was passed in November 2018. Subsequently, the reform of the regulatory framework of student employment is important to the student workforce. According to the Regulation in force, there is no constraint on the maximum weekly working hours or maximum annual earnings. Nevertheless, student income can become taxable under the rules of Personal Income Tax Law if it exceeds the annual limit of 60,600.00 HRK. Consequently, the reform of personal income tax is also significant for students if they do not want to become a taxpayer of personal income tax. Based on this, the main goal of this paper is to analyse attitudes of students towards the regulatory framework of student employment, reform of personal income tax and their work under the mediation of the Student Centre. In order to question student attitudes, the questionnaire was used and the results of the analysis carried out before changes in legislation, in February and March 2018, indicate that students were not satisfied with the existing regulatory framework and the personal income tax reform and that they expect the improvement of working conditions with the implementation of the new Student Employment Act.

Students enter the labour market through a Student Service to have the opportunity to pay for tuition fees or to earn additional income that would allow for the parents or guardian's budget to be disbursed. Although almost 70% of full-time students were working through a student contract in 2016, the Regulation on intermediaries for employment of full-time students from 1996 was the only legal document that was regulating student employment. Due to improperness of this document and the fact that student employment is not under the Labour Law, in November 2017 the Croatian Government published a proposal for the new Student Employment Act, which was passed in November 2018. Subsequently, the reform of regulatory framework of student employment is important to student work force. According to the Regulation in force, there is no constraint on the maximum weekly working hours or maximum annual earnings. Nevertheless, student income can become taxable under the rules of Personal Income Tax Law if it exceeds the annual limit of 60,600.00 HRK. Consequently, the reform of personal income tax is also significant for students if they do not want to become a taxpayer of personal income tax. Based on this, the main goal of this paper is to analyse attitudes of students towards the regulatory framework of student employment, reform of personal income tax and their work under the mediation of the Student Centre. In order to question student attitudes, the questionnaire was used and the results of the analysis carried out before changes in legislation, in February and March 2018, indicate that students were not satisfied with the existing regulatory framework and the personal income tax reform, and that they expect the improvement of working conditions with the implementation of the new Student Employment Act. ; Studenti se uključuju na tržište rada preko studentskog servisa kako bi imali priliku platiti školarinu ili zaraditi dodatne prihode s ciljem financijskog rasterećenja roditelja ili staratelja. Iako je gotovo 70% redovnih studenata radilo preko studentskog ugovora u 2016. godini, jedini pravni dokument koji je regulirao zapošljavanje studenata je bio Pravilnik o posredovanju pri zapošljavanju redovitih studenata iz 1996. godine. Zbog neprimjerenosti ovog dokumenta i činjenice da zapošljavanje studenata nije regulirano Zakonom o radu, u studenome 2017. godine Vlada Republike Hrvatske objavila je prijedlog novog Zakona o obavljanju studentskih poslova, koji je izglasan u studenom 2018. godine. Zbog toga, reforma regulatornog okvira zapošljavanja studenata važna je za studentsku radnu snagu. Prema važećem Pravilniku, ne postoji ograničenje maksimalnog tjednog radnog vremena ili maksimalne godišnje zarade. Unatoč tome, dohodak studenata može postati oporeziv prema pravilima Zakona o porezu na dohodak, ako premašuje godišnju granicu od 60.600,00 kuna. Slijedom toga, reforma poreza na dohodak je također značajna za studente ako ne žele postati poreznim obveznikom poreza na dohodak. Na temelju toga, glavni je cilj ovoga rada analizirati stavove studenata prema regulatornom okviru zapošljavanja studenata, reformi poreza na dohodak i njihov rad pod posredovanjem Studentskog centra. Kako bi se ispitali stavovi učenika, korišten je upitnik, a rezultati analize provedeni prije izmjene zakonodavnog okvira, u veljači i ožujku 2018. godine, pokazuju da studenti nisu zadovoljni postojećim regulatornim okvirom i reformom poreza na dohodak, te da očekuju poboljšanje radnih uvjeta stupanjem na snagu novog Zakona o obavljanju studentskih poslova.