prikaz prve stranice dokumenta UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE
  Download
PDF 1.72 MB
master's thesis
UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE
Diplomski rad
2016. urn:nbn:hr:124:386471
Šeparović, Mateo
University of Split
Faculty of economics Split

Cite this document

Šeparović, M. (2016). UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:386471

Šeparović, Mateo. "UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:386471

Šeparović, Mateo. "UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2016. https://urn.nsk.hr/urn:nbn:hr:124:386471

Šeparović, M. (2016). 'UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 20 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:386471

Šeparović M. UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2016 [cited 2024 December 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:386471

M. Šeparović, "UTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:124:386471

Metadata
TitleUTJECAJ POREZNOG SUSTAVA NA KORUPCIJU U ZEMLJAMA EUROPSKE UNIJE : Diplomski rad
AuthorMateo Šeparović
MentorJosip Visković (mentor)
MBZ: 293632
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2016-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Poznato je da država utječe na brojne čimbenike rasta korupcije u poreznom sustavu: primjerice, na porezne propise odnosno njihovu razumljivost, visinu plaća poreznih službenika, sankcioniranje korupcije, transparentnost administracije itd. Problem ovog istraživanja stoga čini pitanje koje je preduvjete potrebno ispuniti u području porezne politike kako bi se pokušao smanjiti nivo korupcije u zemlji. U skladu s time, cilj ovoga istraživanja, s empirijskog stajališta, bio je ispitati utjecaj poreznog sustava na korupciju, i to na uzorku zemalja članica Europske Unije tijekom zadnjeg desetljeća. Aspekti poreznog sustava uključeni u ovo istraživanje bili su složenost poreznog sustava te omjer direktnih i indirektnih poreza. U svrhu ispunjenja cilja istraživanja, provedena je linearna regresijska analiza. Linearnom regresijskom analizom utvrđeno je kako se zemlje sa složenijim poreznim sustavima suočavaju s većim razinama korupcije. Također, zemlje koje se više oslanjaju na indirektne poreze pokazale su se korumpiranijima od onih koje se više oslanjaju na direktne poreze. Budući da su dosadašnja, doduše malobrojna istraživanja sugerirala slabiju vezu složenosti poreznog sustava i korupcije u bogatijim zemljama, ovo saznanje sugerira kako suzbijanje korupcije u razvijenim zemljama ima podjednaku važnost kao i u zemljama u razvoju. Buduća istraživanja o utjecaju raznih ekonomskih i društvenih čimbenika na korupciju trebala bi rezultirati novim metodama borbe protiv ovog upornog i sveprisutnog problema.
Abstract (english)
It is known that the state influences many factors of corruption in the tax system: for instance, tax regulations and their understandability, wages of tax administrators, penalties on corruption, transparency of administration etc. The question that arises is what prerequisites in the field of fiscal policy are necessary in order to attempt to reduce the level of corruption in a country. Therefore, the aim of this paper, from an empirical standpoint, was to examine the effect of the tax system on corruption in the EU member states, during the recent decade. The aspects of tax system included in this study were tax complexity and tax structure. A linear regression analysis was conducted in order to achieve the aforementioned aims. Using linear regression analysis, a negative and statistically significant influence of tax complexity on corruption has been affirmed. Also, a negative and significant influence of direct-indirect tax ratio on corruption has been found as well. Considering that previous, however scarce studies have been suggesting a weaker link between tax complexity and corruption in wealthier countries, these findings lead to a conclusion that the fight against corruption is just as important in developed countries as it is in developing countries. Furthermore, future studies on the influence of various economic and social factors on corruption should result in new methods of fighting this persistent and ubiquitous problem.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:386471
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2016-11-10 13:52:44