1. English for Tax Administration 2
Lecturer: Miljen Matijašević
G10, room 6/I, Tue 11:30-12:30
Session 4

2. Revision of the last session
What are Taxes?

3. Types of taxes
Name the four criteria for dividing different types of taxes.
Provide a short explanation for the types of taxes within each of the four categories.

4. Practice Translation task (homework), p. 8.
Translate the first paragraph of the text ‘Types of Taxes’

5. Practice
Poreze možemo klasificirati na više načina. Najčešće su podjele prema sljedećim kriterijima:
prema poreznoj osnovici (porez na dohodak ili porez na potrošnju)
prema tome tko snosi krajnji teret poreza (izravni i neizravni porezi)
prema razini vlasti kojoj pripadaju prihodi od poreza (lokalni porezi, državni porezi, itd.)
prema dijelu stanovništva koju najviše zahvaćaju (progresivni i regresivni porezi).

6. Purposes of Taxation
Unit 3

7. Purposes of taxation MAIN PURPOSE: revenue for government expenditure
other purposes:
resource allocation
income redistribution
economic stability
special purposes

8. Purposes of taxation RESOURCE ALLOCATION INCOME REDISTRIBUTION
providing funds to various users
e.g. education, health system, infrastructure, etc.
INCOME REDISTRIBUTION
reducing the gap between lowest and highest-earning sections of the population
balancing of economic power

9. Purposes of taxation ECONOMIC STABILITY SPECIAL PURPOSES
controlloing employment
monetary policy
debt management
maintaining price stability
SPECIAL PURPOSES
reducing pollution
limiting consumption of certain products (alcohol, tobacco, etc.)

10. Purposes of taxation
Read the paragraph about the history of taxation starting with the words „Wars have influenced taxes…”
What do you think the withholding method refers to?

11. The General Tax Law
Unit 4

12. The General Tax Law
entered into force on 1 January 2017

13. The General Tax Law
Read the introduction and find out the basic information about the General Tax Law, paragraph 1
Which subjects are involved in taxation?

14. Taxation Subjects THE STATE TAXPAYERS the legislative the executive
imposes tax
the executive
Ministry of Finance – Tax Administration (the tax authority)
TAXPAYERS
LEGAL AND NATURAL PERSONS
What do you learn about their relationship?

15. Taxation Subjects THE TAX AUTHORITY TAXPAYERS are entitled to
assesses and collects/levies tax
collects interest and fines
TAXPAYERS are entitled to
a refund of tax paid without legal grounds
interest on such tax

16. Thank you for your attention!