Sociodemografski i ekonomski činitelji modaliteta i troškova podnošenja prijave poreza na dohodak u Hrvatskoj

• Main Authors: Blažić, Helena, Brajdić, Marija
• Format: Article in Journal/Newspaper
• Language: unknown
• Published: Institut za javne financije 2003
• Subjects: HB Economic Theory; sami
• Online Access: http://idiprints.knjiznica.idi.hr/731/; http://idiprints.knjiznica.idi.hr/731/1/FTiP%202003_3%20Bla%C5%BEi%C4%87,%20Brajdi%C4%87.pdf; http://hrcak.srce.hr/5780

IN CROATIAN: Svrha rada je utvrditi osobine poreznih obveznika koje utječu na troškove podnošenja porezne prijave kao i modalitet ispunjavanja porezne prijave (samostalno ili koristeći nekoga drugoga - tuđu pomoć). Istraživanje je provedeno metodom intervjua (licem u lice) u 2002. godini na uzorku od 300 osoba. Naši rezultati potvrđuju da dob, spol i obrazovanje utječu na način na koji je ispunjena porezna prijava. Postoji statistički značajna povezanost između načina ispunjavanja porezne prijave i dobi, ali samo za žene. Mlađe žene više koriste tuđu pomoć. Kako raste razina obrazovanja, raste i postotak ljudi koji sami ispunjavaju poreznu prijavu. S obzirom na utrošeno vrijeme, postoji također pozitivna povezanost između vremena koje potroši porezni obveznik i dobi: stariji ljudi troše više vremena. Postoji i pozitivna povezanost s brojem dohodaka. Što se tiče ukupnih vlastitih troškova ispunjavanja porezne prijave, postoji također pozitivna veza između ukupnog dohotka, kao i broja dohodaka (dohodovnih izvora). Psihološki trošak podnošenja porezne prijave je nizak. Nešto su uznemireniji oni podnositelji porezne prijave kojima je prijavu ispunio netko drugi. --- IN ENGLISH: The aim of the article is to provide an insight into the characteristics of taxpayers that are relevant for the compliance costs of filing personal income tax returns as well into the manner in which tax returns are filled in (alone or with the help of another person). The research was carried out by an interview survey (face to face) in 2002 on a sample of 300 individuals. Our findings confirm that age, gender and education level influence the way the tax return is filled in. There is a statistically significant correlation between the way tax returns are filled in and age, but this only holds true for women. Younger women mostly engage somebody else. As the education level rises, the percentage of people who fill in the forms on their own rises. Concerning the time spent, there is a positive relationship between the time the taxpayer spends and age: older people take more time. There is also a positive relationship with the number of sources of income. Concerning total own costs, there is also a positive correlation with both total income and number of sources of income. The psychological costs of tax compliance are low. A little bit more anxiety was experience by those tax-filers that did not fill in their returns on their own.