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title: "Vodič · Porezni sustavi u praksi"
toc: false
number-sections: false
lang: hr-HR
format:
html:
page-layout: full
body-classes: vd-page
---
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<div class="vd-dio-4">
<div class="vd-folio">
<div class="vd-folio-left">
<a class="vd-back" href="../vodic.html">← Vodič</a>
<span class="vd-folio-chapter">Dio IV · Poglavlje 15 · Porezni sustavi u praksi</span>
</div>
<div class="vd-folio-meta">
<span>2 min čitanja</span>
<span>Mapa 15 od 22</span>
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</div>
<h1 class="vd-question">Zašto isti porezi u različitim zemljama izgledaju tako različito?</h1>
<div class="vd-map">
<ol class="vd-branches" aria-label="Četiri ideje poglavlja o poreznim sustavima u praksi">
<li class="vd-branch">
<a class="vd-branch-card" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-svijetu">
<span class="vd-branch-icon" aria-hidden="true">
<svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"><circle cx="12" cy="12" r="9"/><path d="M3 12h18M12 3c2.5 2.7 4 6.2 4 9s-1.5 6.3-4 9c-2.5-2.7-4-6.2-4-9s1.5-6.3 4-9Z"/></svg>
</span>
<span>
<span class="vd-branch-title">Modeli svijeta</span>
<span class="vd-branch-text">Nordijski, kontinentalni, angloamerički. Iste osnovice, posve drukčiji izbori.</span>
</span>
</a>
</li>
<li class="vd-branch">
<a class="vd-branch-card" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-europskoj-uniji-i-hrvatskoj">
<span class="vd-branch-icon" aria-hidden="true">
<svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"><circle cx="12" cy="12" r="9"/><circle cx="12" cy="12" r="1"/><path d="M12 5.5l1 2.2 2.4.3-1.7 1.7.4 2.4-2.1-1.1-2.1 1.1.4-2.4-1.7-1.7 2.4-.3 1-2.2Z"/></svg>
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<span>
<span class="vd-branch-title">Hrvatski profil</span>
<span class="vd-branch-text">Visok PDV, opterećen rad, slabo oporezovana imovina. To je hrvatski profil.</span>
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</a>
</li>
<li class="vd-branch">
<a class="vd-branch-card" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-europskoj-uniji-i-hrvatskoj">
<span class="vd-branch-icon" aria-hidden="true">
<svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"><path d="M3 12h18"/><path d="M6 12V6M12 12V4M18 12V8"/><path d="M4 20h16"/></svg>
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<span class="vd-branch-title">Globalni minimalni porez</span>
<span class="vd-branch-text">Utrka prema dnu kočena kroz BEPS. Velike grupe plaćaju barem 15 posto.</span>
</span>
</a>
</li>
<li class="vd-branch">
<a class="vd-branch-card" href="../chapters/15-porezi-praksa.html#porezi-u-doba-umjetne-inteligencije">
<span class="vd-branch-icon" aria-hidden="true">
<svg viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="1.5" stroke-linecap="round" stroke-linejoin="round"><rect x="6" y="6" width="12" height="12" rx="2"/><path d="M12 2v4M12 18v4M2 12h4M18 12h4M5 5l3 3M19 5l-3 3M5 19l3-3M19 19l-3-3"/></svg>
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<span class="vd-branch-title">Porezi u doba AI</span>
<span class="vd-branch-text">Ako strojevi preuzmu velik dio rada, što ostaje poreznoj osnovici?</span>
</span>
</a>
</li>
</ol>
</div>
<div class="vd-cards">
<div class="vd-card">
<span class="vd-card-label">Politika u praksi</span>
<p>Porezna reforma 2024. spustila je opću stopu s 30 na 23 posto i ukinula prirez. Rad je rasterećen, a lokalne jedinice traže nove prihode.</p>
<a class="vd-src" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-europskoj-uniji-i-hrvatskoj">Poglavlje 15 · Porezi u Hrvatskoj</a>
</div>
<div class="vd-card">
<span class="vd-card-label">Jedna brojka</span>
<span class="vd-big">13 %</span>
<p>Toliko BDP-a godišnje donosi PDV, više nego porezi na dohodak i dobit zajedno. Svaki treći euro prihoda dolazi iz potrošnje.</p>
<a class="vd-src" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-europskoj-uniji-i-hrvatskoj">Poglavlje 15 · Porezi u Hrvatskoj</a>
</div>
<div class="vd-card">
<span class="vd-card-label">Mit i stvarnost</span>
<p class="vd-mit"><span class="vd-tag">Mit</span>Niske stope same po sebi tjeraju zemlje u utrku prema dnu.</p>
<p class="vd-stvar"><span class="vd-tag">Stvarnost</span>Porezna konkurencija postoji, ali dogovor o minimalnoj stopi pomiče dno prema gore.</p>
<a class="vd-src" href="../chapters/15-porezi-praksa.html#porezni-sustavi-u-europskoj-uniji-i-hrvatskoj">Poglavlje 15 · Porezna konkurencija</a>
</div>
</div>
<div class="vd-pojam">
<span class="vd-pojam-label">Pojam za razgovor</span>
<p><span class="vd-pojam-term">globalni minimalni porez</span> <span class="vd-pojam-text">Najmanje 15 posto efektivne stope na dobit velikih multinacionalnih grupa, gdje god posluju.</span></p>
</div>
<nav class="vd-dalje" aria-label="Kamo dalje">
<a href="14-javna-potrosnja.html">← Mapa 14</a>
<a class="vd-primary" href="../chapters/15-porezi-praksa.html">Otvorite poglavlje u knjizi</a>
<a href="16-eu-javne-financije.html">Mapa 16 →</a>
</nav>
</div>
```