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data-file-height=\"600\" /\u003E\u003C/a\u003E\u003C/span\u003E\u003C/td\u003E\u003Ctd class=\"mbox-text\"\u003EU toku je \u003Ca href=\"/wiki/Wikipedija:Ure%C4%91iva%C4%8Dki_maraton_povodom_Me%C4%91unarodnog_dana_Roma_2025.\" title=\"Wikipedija:Uređivački maraton povodom Međunarodnog dana Roma 2025.\"\u003E\u003Cspan style=\"color:#008100;\"\u003EUređivački maraton povodom Međunarodnog dana Roma\u003C/span\u003E\u003C/a\u003E.\u003C/td\u003E\u003C/tr\u003E\u003C/tbody\u003E\u003C/table\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E\u003C/div\u003E";}}());</script></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Sajt"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Sadržaj" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Sadržaj</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">premjesti na bočnu traku</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">sakrij</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Početak</div> </a> </li> <li id="toc-Svrha_oporezivanja" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Svrha_oporezivanja"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Svrha oporezivanja</span> </div> </a> <ul id="toc-Svrha_oporezivanja-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Istorija_poreza" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Istorija_poreza"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Istorija poreza</span> </div> </a> <ul id="toc-Istorija_poreza-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tipovi_poreza" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tipovi_poreza"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Tipovi poreza</span> </div> </a> <ul id="toc-Tipovi_poreza-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Principi_oporezivanja" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Principi_oporezivanja"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Principi oporezivanja</span> </div> </a> <ul id="toc-Principi_oporezivanja-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ekonomski_efekti_poreza" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Ekonomski_efekti_poreza"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Ekonomski efekti poreza</span> </div> </a> <button aria-controls="toc-Ekonomski_efekti_poreza-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Uključi/isključi podsekciju Ekonomski efekti poreza</span> </button> <ul id="toc-Ekonomski_efekti_poreza-sublist" class="vector-toc-list"> <li id="toc-Državna_politika" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Državna_politika"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Državna politika</span> </div> </a> <ul id="toc-Državna_politika-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Najveći_osobni_porezi" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Najveći_osobni_porezi"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Najveći osobni porezi</span> </div> </a> <ul id="toc-Najveći_osobni_porezi-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Vanjske_veze" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Vanjske_veze"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Vanjske veze</span> </div> </a> <ul id="toc-Vanjske_veze-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Sadržaj" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Sadržaj" lang="sh-Latn" dir="ltr"> <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Prikaži/sakrij sadržaj" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Prikaži/sakrij sadržaj</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading" lang="sh-Latn" dir="ltr"><span class="mw-page-title-main">Porez</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" lang="sh-Latn" dir="ltr"> <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Prijedi na druge jezične varijante članka. Dostupno je na 137 jezika" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-137" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">137 jezika</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Belasting" title="Belasting — Afrikanerski" lang="af" hreflang="af" data-title="Belasting" data-language-autonym="Afrikaans" data-language-local-name="Afrikanerski" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Steuer" title="Steuer — Švajcarsko nemački" lang="gsw" hreflang="gsw" data-title="Steuer" data-language-autonym="Alemannisch" data-language-local-name="Švajcarsko nemački" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%8C%8D%E1%89%A5%E1%88%AD" title="ግብር — Amharski" lang="am" hreflang="am" data-title="ግብር" data-language-autonym="አማርኛ" data-language-local-name="Amharski" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-an mw-list-item"><a href="https://an.wikipedia.org/wiki/Impuesto" title="Impuesto — Aragonežanski" lang="an" hreflang="an" data-title="Impuesto" data-language-autonym="Aragonés" data-language-local-name="Aragonežanski" class="interlanguage-link-target"><span>Aragonés</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9" title="ضريبة — Arapski" lang="ar" hreflang="ar" data-title="ضريبة" data-language-autonym="العربية" data-language-local-name="Arapski" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-arc mw-list-item"><a href="https://arc.wikipedia.org/wiki/%DC%A1%DC%95%DC%90%DC%AC%DC%90" title="ܡܕܐܬܐ — Armajski" lang="arc" hreflang="arc" data-title="ܡܕܐܬܐ" data-language-autonym="ܐܪܡܝܐ" data-language-local-name="Armajski" class="interlanguage-link-target"><span>ܐܪܡܝܐ</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D9%87" title="ضريبه — Egyptian Arabic" lang="arz" hreflang="arz" data-title="ضريبه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%95%E0%A7%B0" title="কৰ — Asemijski" lang="as" hreflang="as" data-title="কৰ" data-language-autonym="অসমীয়া" data-language-local-name="Asemijski" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu" title="Impuestu — Asturijski" lang="ast" hreflang="ast" data-title="Impuestu" data-language-autonym="Asturianu" data-language-local-name="Asturijski" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Vergi" title="Vergi — Azerbejdžanski" lang="az" hreflang="az" data-title="Vergi" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbejdžanski" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D9%88%D8%A6%D8%B1%DA%AF%DB%8C" title="وئرگی — South Azerbaijani" lang="azb" hreflang="azb" data-title="وئرگی" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Һалым — Baškir" lang="ba" hreflang="ba" data-title="Һалым" data-language-autonym="Башҡортса" data-language-local-name="Baškir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Muokesnis" title="Muokesnis — Samogitian" lang="sgs" hreflang="sgs" data-title="Muokesnis" data-language-autonym="Žemaitėška" data-language-local-name="Samogitian" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак — Beloruski" lang="be" hreflang="be" data-title="Падатак" data-language-autonym="Беларуская" data-language-local-name="Beloruski" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак — Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bew mw-list-item"><a href="https://bew.wikipedia.org/wiki/Belasting" title="Belasting — Betawi" lang="bew" hreflang="bew" data-title="Belasting" data-language-autonym="Betawi" data-language-local-name="Betawi" class="interlanguage-link-target"><span>Betawi</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D0%BA" title="Данък — Bugarski" lang="bg" hreflang="bg" data-title="Данък" data-language-autonym="Български" data-language-local-name="Bugarski" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%95%E0%A6%B0" title="কর — Bengalski" lang="bn" hreflang="bn" data-title="কর" data-language-autonym="বাংলা" data-language-local-name="Bengalski" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Tell" title="Tell — Bretonski" lang="br" hreflang="br" data-title="Tell" data-language-autonym="Brezhoneg" data-language-local-name="Bretonski" class="interlanguage-link-target"><span>Brezhoneg</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Porez" title="Porez — Bosanski" lang="bs" hreflang="bs" data-title="Porez" data-language-autonym="Bosanski" data-language-local-name="Bosanski" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-btm mw-list-item"><a href="https://btm.wikipedia.org/wiki/Pajak" title="Pajak — Batak Mandailing" lang="btm" hreflang="btm" data-title="Pajak" data-language-autonym="Batak Mandailing" data-language-local-name="Batak Mandailing" class="interlanguage-link-target"><span>Batak Mandailing</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B0%D0%B1%D0%B0%D1%80%D0%B8" title="Татабари — Russia Buriat" lang="bxr" hreflang="bxr" data-title="Татабари" data-language-autonym="Буряад" data-language-local-name="Russia Buriat" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost" title="Impost — Katalonski" lang="ca" hreflang="ca" data-title="Impost" data-language-autonym="Català" data-language-local-name="Katalonski" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-ce mw-list-item"><a href="https://ce.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — Čečenski" lang="ce" hreflang="ce" data-title="Налог" data-language-autonym="Нохчийн" data-language-local-name="Čečenski" class="interlanguage-link-target"><span>Нохчийн</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%D8%A7%D8%AC" title="باج — centralnokurdski" lang="ckb" hreflang="ckb" data-title="باج" data-language-autonym="کوردی" data-language-local-name="centralnokurdski" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-crh mw-list-item"><a href="https://crh.wikipedia.org/wiki/Bergi" title="Bergi — Krimeanski turski" lang="crh" hreflang="crh" data-title="Bergi" data-language-autonym="Qırımtatarca" data-language-local-name="Krimeanski turski" class="interlanguage-link-target"><span>Qırımtatarca</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88" title="Daň — Češki" lang="cs" hreflang="cs" data-title="Daň" data-language-autonym="Čeština" data-language-local-name="Češki" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth" title="Treth — Velški" lang="cy" hreflang="cy" data-title="Treth" data-language-autonym="Cymraeg" data-language-local-name="Velški" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skat" title="Skat — Danski" lang="da" hreflang="da" data-title="Skat" data-language-autonym="Dansk" data-language-local-name="Danski" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuer" title="Steuer — Nemački" lang="de" hreflang="de" data-title="Steuer" data-language-autonym="Deutsch" data-language-local-name="Nemački" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1" title="Φορολογία — Grčki" lang="el" hreflang="el" data-title="Φορολογία" data-language-autonym="Ελληνικά" data-language-local-name="Grčki" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Tax" title="Tax — Engleski" lang="en" hreflang="en" data-title="Tax" data-language-autonym="English" data-language-local-name="Engleski" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Imposto" title="Imposto — Esperanto" lang="eo" hreflang="eo" data-title="Imposto" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto" title="Impuesto — Španski" lang="es" hreflang="es" data-title="Impuesto" data-language-autonym="Español" data-language-local-name="Španski" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksud" title="Maksud — Estonski" lang="et" hreflang="et" data-title="Maksud" data-language-autonym="Eesti" data-language-local-name="Estonski" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zerga" title="Zerga — Baskijski" lang="eu" hreflang="eu" data-title="Zerga" data-language-autonym="Euskara" data-language-local-name="Baskijski" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات — Persijski" lang="fa" hreflang="fa" data-title="مالیات" data-language-autonym="فارسی" data-language-local-name="Persijski" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verotus" title="Verotus — Finski" lang="fi" hreflang="fi" data-title="Verotus" data-language-autonym="Suomi" data-language-local-name="Finski" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fon mw-list-item"><a href="https://fon.wikipedia.org/wiki/Takw%C9%9B" title="Takwɛ — Fon" lang="fon" hreflang="fon" data-title="Takwɛ" data-language-autonym="Fɔ̀ngbè" data-language-local-name="Fon" class="interlanguage-link-target"><span>Fɔ̀ngbè</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t" title="Impôt — Francuski" lang="fr" hreflang="fr" data-title="Impôt" data-language-autonym="Français" data-language-local-name="Francuski" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Belesting" title="Belesting — Frizijski" lang="fy" hreflang="fy" data-title="Belesting" data-language-autonym="Frysk" data-language-local-name="Frizijski" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/C%C3%A1in" title="Cáin — Irski" lang="ga" hreflang="ga" data-title="Cáin" data-language-autonym="Gaeilge" data-language-local-name="Irski" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gcr mw-list-item"><a href="https://gcr.wikipedia.org/wiki/Taks" title="Taks — Guianan Creole" lang="gcr" hreflang="gcr" data-title="Taks" data-language-autonym="Kriyòl gwiyannen" data-language-local-name="Guianan Creole" class="interlanguage-link-target"><span>Kriyòl gwiyannen</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto" title="Imposto — Galski" lang="gl" hreflang="gl" data-title="Imposto" data-language-autonym="Galego" data-language-local-name="Galski" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-guw mw-list-item"><a href="https://guw.wikipedia.org/wiki/Taku%E1%BA%B9" title="Takuẹ — Gun" lang="guw" hreflang="guw" data-title="Takuẹ" data-language-autonym="Gungbe" data-language-local-name="Gun" class="interlanguage-link-target"><span>Gungbe</span></a></li><li class="interlanguage-link interwiki-ha mw-list-item"><a href="https://ha.wikipedia.org/wiki/Haraji" title="Haraji — Hausa" lang="ha" hreflang="ha" data-title="Haraji" data-language-autonym="Hausa" data-language-local-name="Hausa" class="interlanguage-link-target"><span>Hausa</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%A1" title="מס — Hebrejski" lang="he" hreflang="he" data-title="מס" data-language-autonym="עברית" data-language-local-name="Hebrejski" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — Hindi" lang="hi" hreflang="hi" data-title="कर" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hif mw-list-item"><a href="https://hif.wikipedia.org/wiki/Tax" title="Tax — Fiji Hindi" lang="hif" hreflang="hif" data-title="Tax" data-language-autonym="Fiji Hindi" data-language-local-name="Fiji Hindi" class="interlanguage-link-target"><span>Fiji Hindi</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez" title="Porez — Hrvatski" lang="hr" hreflang="hr" data-title="Porez" data-language-autonym="Hrvatski" data-language-local-name="Hrvatski" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-ht mw-list-item"><a href="https://ht.wikipedia.org/wiki/Enpo" title="Enpo — Haićanski" lang="ht" hreflang="ht" data-title="Enpo" data-language-autonym="Kreyòl ayisyen" data-language-local-name="Haićanski" class="interlanguage-link-target"><span>Kreyòl ayisyen</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3" title="Adó — Mađarski" lang="hu" hreflang="hu" data-title="Adó" data-language-autonym="Magyar" data-language-local-name="Mađarski" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF" title="Հարկ — Jermenski" lang="hy" hreflang="hy" data-title="Հարկ" data-language-autonym="Հայերեն" data-language-local-name="Jermenski" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Imposto" title="Imposto — Interlingva" lang="ia" hreflang="ia" data-title="Imposto" data-language-autonym="Interlingua" data-language-local-name="Interlingva" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak" title="Pajak — Indonezijski" lang="id" hreflang="id" data-title="Pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonezijski" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ilo mw-list-item"><a href="https://ilo.wikipedia.org/wiki/Buis" title="Buis — Iloko" lang="ilo" hreflang="ilo" data-title="Buis" data-language-autonym="Ilokano" data-language-local-name="Iloko" class="interlanguage-link-target"><span>Ilokano</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Imposto" title="Imposto — Ido" lang="io" hreflang="io" data-title="Imposto" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Skattur" title="Skattur — Islandski" lang="is" hreflang="is" data-title="Skattur" data-language-autonym="Íslenska" data-language-local-name="Islandski" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta" title="Imposta — Italijanski" lang="it" hreflang="it" data-title="Imposta" data-language-autonym="Italiano" data-language-local-name="Italijanski" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A7%9F%E7%A8%8E" title="租税 — Japanski" lang="ja" hreflang="ja" data-title="租税" data-language-autonym="日本語" data-language-local-name="Japanski" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-jam mw-list-item"><a href="https://jam.wikipedia.org/wiki/Tax" title="Tax — Jamaican Creole English" lang="jam" hreflang="jam" data-title="Tax" data-language-autonym="Patois" data-language-local-name="Jamaican Creole English" class="interlanguage-link-target"><span>Patois</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Pajeg" title="Pajeg — Javanski" lang="jv" hreflang="jv" data-title="Pajeg" data-language-autonym="Jawa" data-language-local-name="Javanski" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%98" title="გადასახადი — Gruzijski" lang="ka" hreflang="ka" data-title="გადასახადი" data-language-autonym="ქართული" data-language-local-name="Gruzijski" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Sal%C4%B1q" title="Salıq — Kara-kalpaški" lang="kaa" hreflang="kaa" data-title="Salıq" data-language-autonym="Qaraqalpaqsha" data-language-local-name="Kara-kalpaški" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B" title="Салық — Kozački" lang="kk" hreflang="kk" data-title="Салық" data-language-autonym="Қазақша" data-language-local-name="Kozački" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%A4%E0%B3%86%E0%B2%B0%E0%B2%BF%E0%B2%97%E0%B3%86" title="ತೆರಿಗೆ — Kanada" lang="kn" hreflang="kn" data-title="ತೆರಿಗೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kanada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%A1%B0%EC%84%B8" title="조세 — Korejski" lang="ko" hreflang="ko" data-title="조세" data-language-autonym="한국어" data-language-local-name="Korejski" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-krc mw-list-item"><a href="https://krc.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — Karačaj-balkar" lang="krc" hreflang="krc" data-title="Налог" data-language-autonym="Къарачай-малкъар" data-language-local-name="Karačaj-balkar" class="interlanguage-link-target"><span>Къарачай-малкъар</span></a></li><li class="interlanguage-link interwiki-kw mw-list-item"><a href="https://kw.wikipedia.org/wiki/Toll" title="Toll — Korniški" lang="kw" hreflang="kw" data-title="Toll" data-language-autonym="Kernowek" data-language-local-name="Korniški" class="interlanguage-link-target"><span>Kernowek</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BA" title="Салык — Kirgiski" lang="ky" hreflang="ky" data-title="Салык" data-language-autonym="Кыргызча" data-language-local-name="Kirgiski" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Tributum" title="Tributum — Latinski" lang="la" hreflang="la" data-title="Tributum" data-language-autonym="Latina" data-language-local-name="Latinski" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Steier" title="Steier — Luksemburški" lang="lb" hreflang="lb" data-title="Steier" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luksemburški" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-li mw-list-item"><a href="https://li.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) — Limburgiš" lang="li" hreflang="li" data-title="Belasting (fiscaal)" data-language-autonym="Limburgs" data-language-local-name="Limburgiš" class="interlanguage-link-target"><span>Limburgs</span></a></li><li class="interlanguage-link interwiki-lld mw-list-item"><a href="https://lld.wikipedia.org/wiki/Ch%C3%AButa" title="Chëuta — Ladin" lang="lld" hreflang="lld" data-title="Chëuta" data-language-autonym="Ladin" data-language-local-name="Ladin" class="interlanguage-link-target"><span>Ladin</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%9E%E0%BA%B2%E0%BA%AA%E0%BA%B5" title="ພາສີ — Laoški" lang="lo" hreflang="lo" data-title="ພາສີ" data-language-autonym="ລາວ" data-language-local-name="Laoški" class="interlanguage-link-target"><span>ລາວ</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokestis" title="Mokestis — Litvanski" lang="lt" hreflang="lt" data-title="Mokestis" data-language-autonym="Lietuvių" data-language-local-name="Litvanski" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Nodoklis" title="Nodoklis — Letonski" lang="lv" hreflang="lv" data-title="Nodoklis" data-language-autonym="Latviešu" data-language-local-name="Letonski" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mad mw-list-item"><a href="https://mad.wikipedia.org/wiki/Pajhek" title="Pajhek — Madureški" lang="mad" hreflang="mad" data-title="Pajhek" data-language-autonym="Madhurâ" data-language-local-name="Madureški" class="interlanguage-link-target"><span>Madhurâ</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Hetra" title="Hetra — Malagazijski" lang="mg" hreflang="mg" data-title="Hetra" data-language-autonym="Malagasy" data-language-local-name="Malagazijski" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Pajak" title="Pajak — Minangkabau" lang="min" hreflang="min" data-title="Pajak" data-language-autonym="Minangkabau" data-language-local-name="Minangkabau" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA" title="Данок — Makedonski" lang="mk" hreflang="mk" data-title="Данок" data-language-autonym="Македонски" data-language-local-name="Makedonski" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="നികുതി — Malajalam" lang="ml" hreflang="ml" data-title="നികുതി" data-language-autonym="മലയാളം" data-language-local-name="Malajalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B2%D0%B0%D1%80" title="Татвар — Mongolski" lang="mn" hreflang="mn" data-title="Татвар" data-language-autonym="Монгол" data-language-local-name="Mongolski" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — Marati" lang="mr" hreflang="mr" data-title="कर" data-language-autonym="मराठी" data-language-local-name="Marati" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai" title="Cukai — Malajski" lang="ms" hreflang="ms" data-title="Cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="Malajski" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BD%E1%80%94%E1%80%BA%E1%80%A1%E1%80%81" title="အခွန်အခ — Burmanski" lang="my" hreflang="my" data-title="အခွန်အခ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmanski" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nds mw-list-item"><a href="https://nds.wikipedia.org/wiki/St%C3%BC%C3%BCr" title="Stüür — Niski nemački" lang="nds" hreflang="nds" data-title="Stüür" data-language-autonym="Plattdüütsch" data-language-local-name="Niski nemački" class="interlanguage-link-target"><span>Plattdüütsch</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — Nepalski" lang="ne" hreflang="ne" data-title="कर" data-language-autonym="नेपाली" data-language-local-name="Nepalski" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर — Nevari" lang="new" hreflang="new" data-title="कर" data-language-autonym="नेपाल भाषा" data-language-local-name="Nevari" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) — Holandski" lang="nl" hreflang="nl" data-title="Belasting (fiscaal)" data-language-autonym="Nederlands" data-language-local-name="Holandski" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Skatt" title="Skatt — Norveški njorsk" lang="nn" hreflang="nn" data-title="Skatt" data-language-autonym="Norsk nynorsk" data-language-local-name="Norveški njorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no badge-Q17437796 badge-featuredarticle mw-list-item" title="izabrani članci"><a href="https://no.wikipedia.org/wiki/Skatt" title="Skatt — Norveški bokmål" lang="nb" hreflang="nb" data-title="Skatt" data-language-autonym="Norsk bokmål" data-language-local-name="Norveški bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-oc badge-Q17437798 badge-goodarticle mw-list-item" title="dobar članak"><a href="https://oc.wikipedia.org/wiki/Imp%C3%B2st" title="Impòst — Provansalski" lang="oc" hreflang="oc" data-title="Impòst" data-language-autonym="Occitan" data-language-local-name="Provansalski" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-os mw-list-item"><a href="https://os.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — Osetski" lang="os" hreflang="os" data-title="Налог" data-language-autonym="Ирон" data-language-local-name="Osetski" class="interlanguage-link-target"><span>Ирон</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%95%E0%A8%B0" title="ਕਰ — Pandžabski" lang="pa" hreflang="pa" data-title="ਕਰ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Pandžabski" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek" title="Podatek — Poljski" lang="pl" hreflang="pl" data-title="Podatek" data-language-autonym="Polski" data-language-local-name="Poljski" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pms mw-list-item"><a href="https://pms.wikipedia.org/wiki/Taja" title="Taja — Piedmontese" lang="pms" hreflang="pms" data-title="Taja" data-language-autonym="Piemontèis" data-language-local-name="Piedmontese" class="interlanguage-link-target"><span>Piemontèis</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D9%B9%DB%8C%DA%A9%D8%B3" title="ٹیکس — Western Punjabi" lang="pnb" hreflang="pnb" data-title="ٹیکس" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%88%D8%B1%DA%A9%DA%93%DB%90%D9%86%D9%87" title="ورکړېنه — Paštunski" lang="ps" hreflang="ps" data-title="ورکړېنه" data-language-autonym="پښتو" data-language-local-name="Paštunski" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto" title="Imposto — Portugalski" lang="pt" hreflang="pt" data-title="Imposto" data-language-autonym="Português" data-language-local-name="Portugalski" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-qu mw-list-item"><a href="https://qu.wikipedia.org/wiki/Impuwistu" title="Impuwistu — Kvenča" lang="qu" hreflang="qu" data-title="Impuwistu" data-language-autonym="Runa Simi" data-language-local-name="Kvenča" class="interlanguage-link-target"><span>Runa Simi</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozit" title="Impozit — Rumunski" lang="ro" hreflang="ro" data-title="Impozit" data-language-autonym="Română" data-language-local-name="Rumunski" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог — Ruski" lang="ru" hreflang="ru" data-title="Налог" data-language-autonym="Русский" data-language-local-name="Ruski" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-rue mw-list-item"><a href="https://rue.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8C" title="Дань — Rusyn" lang="rue" hreflang="rue" data-title="Дань" data-language-autonym="Русиньскый" data-language-local-name="Rusyn" class="interlanguage-link-target"><span>Русиньскый</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%A2%D2%AF%D2%BB%D1%8D%D1%8D%D0%BD" title="Түһээн — Jakut" lang="sah" hreflang="sah" data-title="Түһээн" data-language-autonym="Саха тыла" data-language-local-name="Jakut" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-sat mw-list-item"><a href="https://sat.wikipedia.org/wiki/%E1%B1%A0%E1%B1%B7%E1%B1%9F%E1%B1%A1%E1%B1%BD%E1%B1%B1%E1%B1%9F" title="ᱠᱷᱟᱡᱽᱱᱟ — Santali" lang="sat" hreflang="sat" data-title="ᱠᱷᱟᱡᱽᱱᱟ" data-language-autonym="ᱥᱟᱱᱛᱟᱲᱤ" data-language-local-name="Santali" class="interlanguage-link-target"><span>ᱥᱟᱱᱛᱟᱲᱤ</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%B3%D8%A7%DA%99%D9%8A" title="اڳاڙي — Sindi" lang="sd" hreflang="sd" data-title="اڳاڙي" data-language-autonym="سنڌي" data-language-local-name="Sindi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%B6%E0%B6%AF%E0%B7%94" title="බදු — Singaleski" lang="si" hreflang="si" data-title="බදු" data-language-autonym="සිංහල" data-language-local-name="Singaleski" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Tax" title="Tax — Simple English" lang="en-simple" hreflang="en-simple" data-title="Tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88" title="Daň — Slovački" lang="sk" hreflang="sk" data-title="Daň" data-language-autonym="Slovenčina" data-language-local-name="Slovački" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Davek" title="Davek — Slovenački" lang="sl" hreflang="sl" data-title="Davek" data-language-autonym="Slovenščina" data-language-local-name="Slovenački" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sn mw-list-item"><a href="https://sn.wikipedia.org/wiki/Mutero" title="Mutero — Šona" lang="sn" hreflang="sn" data-title="Mutero" data-language-autonym="ChiShona" data-language-local-name="Šona" class="interlanguage-link-target"><span>ChiShona</span></a></li><li class="interlanguage-link interwiki-so mw-list-item"><a href="https://so.wikipedia.org/wiki/Canshuurta" title="Canshuurta — Somalski" lang="so" hreflang="so" data-title="Canshuurta" data-language-autonym="Soomaaliga" data-language-local-name="Somalski" class="interlanguage-link-target"><span>Soomaaliga</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa" title="Taksa — Albanski" lang="sq" hreflang="sq" data-title="Taksa" data-language-autonym="Shqip" data-language-local-name="Albanski" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7" title="Порез — Srpski" lang="sr" hreflang="sr" data-title="Порез" data-language-autonym="Српски / srpski" data-language-local-name="Srpski" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Pajeg" title="Pajeg — Sudanski" lang="su" hreflang="su" data-title="Pajeg" data-language-autonym="Sunda" data-language-local-name="Sudanski" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skatt" title="Skatt — Švedski" lang="sv" hreflang="sv" data-title="Skatt" data-language-autonym="Svenska" data-language-local-name="Švedski" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Kodi_(ushuru)" title="Kodi (ushuru) — Svahili" lang="sw" hreflang="sw" data-title="Kodi (ushuru)" data-language-autonym="Kiswahili" data-language-local-name="Svahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வரி — Tamilski" lang="ta" hreflang="ta" data-title="வரி" data-language-autonym="தமிழ்" data-language-local-name="Tamilski" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%AA%E0%B0%A8%E0%B1%8D%E0%B0%A8%E0%B1%81_(%E0%B0%86%E0%B0%B0%E0%B1%8D%E0%B0%A5%E0%B0%BF%E0%B0%95_%E0%B0%B5%E0%B1%8D%E0%B0%AF%E0%B0%B5%E0%B0%B8%E0%B1%8D%E0%B0%A5)" title="పన్ను (ఆర్థిక వ్యవస్థ) — Telugu" lang="te" hreflang="te" data-title="పన్ను (ఆర్థిక వ్యవస్థ)" data-language-autonym="తెలుగు" data-language-local-name="Telugu" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7" title="Андоз — Tađik" lang="tg" hreflang="tg" data-title="Андоз" data-language-autonym="Тоҷикӣ" data-language-local-name="Tađik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%A0%E0%B8%B2%E0%B8%A9%E0%B8%B5" title="ภาษี — Tajlandski" lang="th" hreflang="th" data-title="ภาษี" data-language-autonym="ไทย" data-language-local-name="Tajlandski" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Buwis" title="Buwis — Tagalski" lang="tl" hreflang="tl" data-title="Buwis" data-language-autonym="Tagalog" data-language-local-name="Tagalski" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi" title="Vergi — Turski" lang="tr" hreflang="tr" data-title="Vergi" data-language-autonym="Türkçe" data-language-local-name="Turski" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BC" title="Салым — Tatarski" lang="tt" hreflang="tt" data-title="Салым" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatarski" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tyv mw-list-item"><a href="https://tyv.wikipedia.org/wiki/%D2%AE%D0%BD%D0%B4%D2%AF%D1%80%D2%AF%D0%B3" title="Үндүрүг — Tuvinijski" lang="tyv" hreflang="tyv" data-title="Үндүрүг" data-language-autonym="Тыва дыл" data-language-local-name="Tuvinijski" class="interlanguage-link-target"><span>Тыва дыл</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA" title="Податок — Ukrajinski" lang="uk" hreflang="uk" data-title="Податок" data-language-autonym="Українська" data-language-local-name="Ukrajinski" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات — Urdu" lang="ur" hreflang="ur" data-title="مالیات" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Soliq" title="Soliq — Uzbečki" lang="uz" hreflang="uz" data-title="Soliq" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbečki" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF" title="Thuế — Vijetnamski" lang="vi" hreflang="vi" data-title="Thuế" data-language-autonym="Tiếng Việt" data-language-local-name="Vijetnamski" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Buh%C3%ADs" title="Buhís — Varej" lang="war" hreflang="war" data-title="Buhís" data-language-autonym="Winaray" data-language-local-name="Varej" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E7%A8%8E" title="税 — Wu kineski" lang="wuu" hreflang="wuu" data-title="税" data-language-autonym="吴语" data-language-local-name="Wu kineski" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8" title="שטייער — Jidiš" lang="yi" hreflang="yi" data-title="שטייער" data-language-autonym="ייִדיש" data-language-local-name="Jidiš" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A8%85" title="稅 — Kineski" lang="zh" hreflang="zh" data-title="稅" data-language-autonym="中文" data-language-local-name="Kineski" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E7%A8%85" title="稅 — Literary Chinese" lang="lzh" hreflang="lzh" data-title="稅" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Cho%CD%98-s%C3%B2e" title="Cho͘-sòe — min nan kineski" lang="nan" hreflang="nan" data-title="Cho͘-sòe" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="min nan kineski" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%A8%85" title="稅 — kantonski" lang="yue" hreflang="yue" data-title="稅" data-language-autonym="粵語" data-language-local-name="kantonski" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8161#sitelinks-wikipedia" title="Uredite jezičke veze" class="wbc-editpage">Uredi veze</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div 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href="/w/index.php?title=Porez&printable=yes" title="Odštampajte ovu stranicu [p]" accesskey="p"><span>Odštampaj</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" lang="sh-Latn" dir="ltr"> <div class="vector-menu-heading"> Na drugim projektima </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Taxes" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q8161" title="Pogledajte povezanu stavku u skladištu podataka [g]" accesskey="g"><span>Stavka na Wikipodacima</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Pomagala"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Izgled"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Izgled</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">premjesti na bočnu traku</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">sakrij</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Izvor: Wikipedija</div> </div> <div id="contentSub" lang="sh-Latn" dir="ltr"><div id="mw-content-subtitle" lang="sh-Latn" dir="ltr"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="sh-Latn" dir="ltr"><table class="toccolours" align="right" cellpadding="4" cellspacing="0" style="margin:0 0 1em 1em; font-size: 95%;"> <tbody><tr> <th colspan="6" bgcolor="#ccccff" align="center">Usporedba plaćanja poreza na dohodak obitelji po zemljama</th> <th> </th></tr> <tr> <td colspan="6"><hr /></td> <td> </td></tr> <tr> <th align="“right”">Država</th> <th>Neoženjeni<br />bez djece</th> <th>Oženjeni<br /> dvoje djece</th> <th>Država</th> <th>Neoženjeni<br />bez djece</th> <th>Oženjeni<br /> dvoje djece </th></tr> <tr> <td colspan="6"><hr /> </td></tr> <tr> <th align="“right”">Australija</th> <th>28.3%</th> <th>16.0%</th> <th>Koreja</th> <th>17.3%</th> <th>16.2% </th></tr> <tr> <th align="“right”">Austrija</th> <th>47.4%</th> <th>35.5%</th> <th>Luksembourg</th> <th>35.3%</th> <th>12.2% </th></tr> <tr> <th align="“right”">Belgija</th> <th>55.4%</th> <th>40.3%</th> <th>Meksiko</th> <th>18.2%</th> <th>18.2% </th></tr> <tr> <th align="“right”">Kanada</th> <th>31.6%</th> <th>21.5%</th> <th>Nizozemska</th> <th>38.6%</th> <th>29.1% </th></tr> <tr> <th align="“right”">Češka</th> <th>43.8%</th> <th>27.1%</th> <th>Novi Zeland</th> <th>20.5%</th> <th>14.5% </th></tr> <tr> <th align="“right”">Danska</th> <th>41.4%</th> <th>29.6%</th> <th>Norveška</th> <th>37.3%</th> <th>29.6% </th></tr> <tr> <th align="“right”">Finska</th> <th>44.6%</th> <th>38.4%</th> <th>Poljska</th> <th>43.6%</th> <th>42.1% </th></tr> <tr> <th align="“right”">Francuska</th> <th>50.1%</th> <th>41.7%</th> <th>Portugal</th> <th>36.2%</th> <th>26.6% </th></tr> <tr> <th align="“right”">Njemačka</th> <th>51.8%</th> <th>35.7%</th> <th>Slovačka</th> <th>38.3%</th> <th>23.2% </th></tr> <tr> <th align="“right”">Grčka</th> <th>38.8%</th> <th>39.2%</th> <th>Španjolska</th> <th>39.0%</th> <th>33.4% </th></tr> <tr> <th align="“right”">Mađarska</th> <th>50.5%</th> <th>39.9%</th> <th>Švedska</th> <th>47.9%</th> <th>42.4% </th></tr> <tr> <th align="“right”">Island</th> <th>29.0%</th> <th>11.0%</th> <th>Švicarska</th> <th>29.5%</th> <th>18.6% </th></tr> <tr> <th align="“right”">Irska</th> <th>25.7%</th> <th>8.1%</th> <th>Turska</th> <th>42.7%</th> <th>42.7% </th></tr> <tr> <th align="“right”">Italija</th> <th>45.4%</th> <th>35.2%</th> <th>Velika Britanija</th> <th>33.5%</th> <th>27.1% </th></tr> <tr> <th align="“right”">Japan</th> <th>27.7%</th> <th>24.9%</th> <th>SAD</th> <th>29.1%</th> <th>11.9% </th></tr> <tr> <td colspan="6"><hr /> </td></tr> <tr> <td colspan="6" bgcolor="#ccccff" align="left"><sub><b>Source:</b> <a href="/w/index.php?title=Organisation_for_Economic_Co-operation_and_Development&action=edit&redlink=1" class="new" title="Organisation for Economic Co-operation and Development (stranica ne postoji)">OECD</a>, 2005 data <a rel="nofollow" class="external autonumber" href="https://moneycentral.msn.com/content/Taxes/P148855.asp">[1]</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090301062001/http://moneycentral.msn.com/content/Taxes/P148855.asp">Arhivirano</a> 2009-03-01 na <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine-u</a></sub> </td></tr></tbody></table> <p><b>Porez</b> je nedobrovoljno plaćanje državi koje nije praćeno protivuslugom koju bi od nje primio platilac poreza. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Svrha_oporezivanja">Svrha oporezivanja</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=1" title="Uredi odjeljak Svrha oporezivanja" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=1" title="Uredi kôd odjeljka Svrha oporezivanja"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Osnovna svrha ubiranja poreza je finansiranje budžeta i propisanih nadležnosti države i njenih jedinica. Porezi su najvažniji izvor budžeta i bez njih država ne bi mogla da funkcioniše i finansira javna dobra i zajedničke potrebe, kao što su odbrana, zaštita svojine i prava građana, javni red i mir, obrazovanje, zdravstvo, infrastruktura i slično. </p><p>Pored ovog glavnom cilja, drugi ciljevi oporezivanja su: a) redustribucija dohotka ili imovine, gde se neki građani opterećuju porezom više, a drugi manje, b) destimulisanje neželjenog ponašanja, kao potrošnje duvana i alkohola kroz visoke akcize, i/ili v) ugradnja stabilizatora ukupnog dohotka zemlje kroz progresivno oporezivanje, kako veruju neki ekonomisti. </p><p>Važna osobina pojedinih poreza je vrsta poreske stope. Ona može biti proporcionalna, kada stopa ostaje ista bez obzira na rast dohotka, progresivna, kada stopa raste sa povećanjem doohotka, i regresivna, kada se stopa smanjuje sa povećanjem dohotka. </p> <div class="mw-heading mw-heading2"><h2 id="Istorija_poreza">Istorija poreza</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=2" title="Uredi odjeljak Istorija poreza" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=2" title="Uredi kôd odjeljka Istorija poreza"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Od kada postoji država postoji i potreba da se ona finansira. Način njenog finansiranja se veoma menjao tokom vremena. </p><p>U starija vremena (antika i srednji vek), porezi su bili manje važni nego danas, a država i vladalac više su se oslanjali na prihode od krunske zemlje i rudnika plemenitih metala, koji su se nalazili u vladaočevoj svojini. Vladalac je, kao vlasnik svega postojećeg, koristio i rad podanika za svoje i državne potrebe, a bez oporezivanja. Snažnije države naplaćivale su tribut od pokorenih država. </p><p>Ipak, i tada su postojali izvesni porezi, odnosno dažbine. U Egiptu se pominju porez na ulje za kuvanje i glavarina, u Grčkoj carina i glavarina na robove i strance, u Rimu glavarina u ranijem periodu, a kasnije porez na nasleđe i na promet (žito, so), kao i carina. </p><p>I u srednjem veku prihodi od krunskih domena ostaju važan izvor prihoda vladaoca i države, ali se šire porezi u obliku glavarine, poreza na zemlju i nasleđe i raznih drugih dažbina. Deo poreza plaća se u naturi, kao deo žetve ili u stoci. Crkva stiče velike prihode kroz razne dažbine. </p><p>Pojava i rast mnogih poreza čvrsto je vezana za ratove i potrebu koju oni donose da se u kratkom roku znatno poveća državni prihod. Tako je prvi porez na dohodak građana uveden u Engleskoj 1799. godine kako bi se finansirao rat sa Napoleonom. I kasnije su skokovi u oporezivanju rezultat ratova (na primer, I i II svetskog), posle kojih poreski teret nije u potpunosti vraćan na pređašnji nivo. </p><p>Progresivan porez na dohodak uveden je prvi put u Pruskoj 1853, a zatim u drugim zemljama (Britanija 1907, SAD 1913, Francuska 1917). </p><p>U Engleskoj je u srednjem veku naplaćivan porez i za svaki prozor na zgradi. Poreski obveznici su zato zaziđivali prozore da bi plaćali manji porez. Posledica takve poreske politike se i danas može videti na nekim zgradama u Londonu. </p><p>Tokom ropstva pod Turcima, Turci su naplaćivali čak i porez koji se zvao "žvakalica" </p> <div class="mw-heading mw-heading2"><h2 id="Tipovi_poreza">Tipovi poreza</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=3" title="Uredi odjeljak Tipovi poreza" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=3" title="Uredi kôd odjeljka Tipovi poreza"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Osnovna podela poreza je na neposredne i posredne. Neposredni porezi su oni koje plaćaju poreski obveznici koji ih i snose (porezi na dohodak građana, dobit preduzeća i slično), dok se kod posrednih poreza (porezi na promet, carine i slično) unapred zna da će ih poreski obveznih (trgovinsko preduzeće ili uvoznik) prebaciti na nekog drugog (potrošača). Podela je ipak nepotpuna i nejasna, budući da postoji prevaljivanje i neposrednih poreza, pa nije uvek jasno ko ih snosi. </p><p>Osnovni porezi su: </p> <ul><li><i><a href="/wiki/Porez_na_dohodak" title="Porez na dohodak">Porez na dohodak</a> građana</i>, koji pokušava da obuhvati sve prihode jednog građanina (ili ponekada porodice). Pogodan je za redistribuciju i obično progresivan, kako bi se jače zahvatili dohoci najbogatijih. Znatna progresivanost iz prvih decenija posle II svetskog rata (marginalna poreska stopa i do 70%) napuštena je u većini zemalja, jer se pokazala negativno sa stanovišta produktivnog rada, investiranja i odliva kapitala iz zemlje. Sada je progresija obično umerena, ili je čak nema. Od ukupnog prihoda obično se odbijaju neke stavke da bi se doobio oporezivi dohodak, kao što su izdržavanje članova porodice, zdravstveni troškovi, donacije i slično. Naplatu poreza olakšava tehnika zvana oporezivanje po odbitku, gde akontaciju poreza ne uplaćuje sam obveznik, već onaj ko njemu uplaćuje prihod/dohodak, kao što je poslodavac za porez na platu ili isplatilac autorskog honorara.</li></ul> <ul><li><i><a href="/w/index.php?title=Porez_na_dobit&action=edit&redlink=1" class="new" title="Porez na dobit (stranica ne postoji)">Porez na dobit</a> preduzeća</i>, koji plaćaju preduzeća na profit koji ostvare u jednoj godini. Dobit se tretira kao razlika između ukupnih prihoda i troškova poslovanja. Moguća su i dodatna umanjenja, na primer za izvršene investicije, ubrzanu amortizaciju i slično. Stopa je uvek proporcionalna. U Srbiji je 2004-2006. godine 10%</li></ul> <ul><li><i><a href="/w/index.php?title=Porez_na_promet&action=edit&redlink=1" class="new" title="Porez na promet (stranica ne postoji)">Porez na promet</a></i> je monofazni porez koji se naplaćuje u maloprodaji. I dalje postoji u SAD.</li></ul> <ul><li><i><a href="/w/index.php?title=Porez_na_dodatu_vrednost&action=edit&redlink=1" class="new" title="Porez na dodatu vrednost (stranica ne postoji)">Porez na dodatu vrednost</a></i> je porez na promet koji se naplaćuje u svakoj fazi prometa. Ideja je da se uzajamnom kontrolom platilaca poreza, a u sopstvenom interesu, smanji stepen izbegavanja plaćanja poreza. Prvi put primenjen u Francuskoj, a danas ga koristi velika većina zemanja u svetu. Srbija gaje uvela 1. januara 2005. godine.</li></ul> <ul><li><i><a href="/w/index.php?title=Akciza&action=edit&redlink=1" class="new" title="Akciza (stranica ne postoji)">Akciza</a> je dodatan</i> i visok porez na promet koji se obično naplaćuje na robu sa niskom elastičnošću tražnje, kao što su alkohol, duvan, kafa i nafta i derivati.</li></ul> <ul><li><i><a href="/w/index.php?title=Porez_na_imovinu&action=edit&redlink=1" class="new" title="Porez na imovinu (stranica ne postoji)">Porez na imovinu</a></i> je porez kojim se obično obuhvataju nepokretna imovina i, ponekad, vrednosni papiri. Obično pripada lokalnim vlastima.</li></ul> <ul><li><i><a href="/wiki/Porez_na_nasle%C4%91e" class="mw-redirect" title="Porez na nasleđe">Porez na nasleđe</a></i>. Ideja sa ovim porezom je da se makar povremeno, u trenutku smrti vlasnika, oporezuje ukupan kapital pojedica ili porodice. U Srbiji su nasledstva najbližih rođaka izuzeta od poreza.</li></ul> <ul><li><i><a href="/w/index.php?title=Porez_na_kapitalne_dobitke&action=edit&redlink=1" class="new" title="Porez na kapitalne dobitke (stranica ne postoji)">Porez na kapitalne dobitke</a></i> je porez koji se plaća u trenutku prodaje neke imovine (nekretnine, vrednosni papiri itd) na njenu uvećanu vrednost od trenutka nabavke.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Principi_oporezivanja">Principi oporezivanja</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=4" title="Uredi odjeljak Principi oporezivanja" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=4" title="Uredi kôd odjeljka Principi oporezivanja"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Još od <a href="/wiki/Adam_Smith" title="Adam Smith">Adama Smitha</a> su se ekonomisti bavili istraživanjem funkcioniranja poreznog sustava. Pokušali su utvrditi na kojim načelima bi se porezni sustav trebao temeljiti. <a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a> je bio prvi koji je istaknuo svoja poznata četiri (<b>4</b>) porezna kanona u djelu <a href="/w/index.php?title=Bogatstvo_naroda&action=edit&redlink=1" class="new" title="Bogatstvo naroda (stranica ne postoji)">Bogatstvo naroda</a>, <a href="/wiki/1776." title="1776.">1776.</a> : </p> <ol><li><i>Svaki građanin dužan je <a href="/wiki/Dr%C5%BEava" title="Država">državi</a> plaćati porez i to prema svojim ekonomskim mogućnostima</i>.</li> <li><i>Obveza plaćanja poreza treba biti regulirana zakonom. Porez ne smije biti proizvoljan nego unaprijed poznat poreznom obvezniku</i>.</li> <li><i>Porez se naplaćuje onda kada je to najpovoljnije za poreznog obveznika</i>.</li> <li><i>Troškovi ubiranja poreza moraju biti što niži, kako bi teret poreznih obveznika bio što podnošljiviji, a prihod državne blagajne što veći</i>.</li></ol> <p>Više od 100 godina poslije <a href="/w/index.php?title=Adolph_Wagner&action=edit&redlink=1" class="new" title="Adolph Wagner (stranica ne postoji)">Adolph Wagner</a> je formulirao svoja porezna načela koja je svrstao u četiri (4) skupine : </p> <ol><li><b>financijsko - političko načelo</b> <ul><li><i>izdašnost poreza</i></li> <li><i>elastičnost poreza</i></li></ul></li> <li><b>ekonomsko - političko načelo</b> <ul><li><i>izbor poreznog izvora</i></li> <li><i>izbor poreznog oblika</i></li></ul></li> <li><b>socijalno - političko načelo</b> <ul><li><i>općenitost poreza</i></li> <li><i>ravnomjernost poreza</i></li></ul></li> <li><b>porezno - tehničko načelo</b> <ul><li><i>određenost poreza</i></li> <li><i>ugodnost plaćanja</i></li> <li><i>jeftinoća ubiranja poreza</i></li></ul></li></ol> <p><b>Više o</b> <a href="/w/index.php?title=Porezna_na%C4%8Dela&action=edit&redlink=1" class="new" title="Porezna načela (stranica ne postoji)">poreznim načelima</a> </p> <div class="mw-heading mw-heading2"><h2 id="Ekonomski_efekti_poreza">Ekonomski efekti poreza</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=5" title="Uredi odjeljak Ekonomski efekti poreza" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=5" title="Uredi kôd odjeljka Ekonomski efekti poreza"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Državna_politika"><span id="Dr.C5.BEavna_politika"></span>Državna politika</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=6" title="Uredi odjeljak Državna politika" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=6" title="Uredi kôd odjeljka Državna politika"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Po pitanju državne ekonomije porez se upotrebljava kao oruđe za usmeravanje ulaganja u određenim smerovima. U skladu su proklamovanim ciljevima, moderne razvijene države donose posebne vrste poreznih zakona kojim se stimulišu ili eliminišu ekonomske grane. Države koje žele privući kompanije na otvaranje novih fabrika to postižu donošenjem zakona kojima novi pogoni u početnom razdoblju imaju smanjeno plaćanje poreza, a u slučaju poslova u državnom interesu bivaju i potpuno oslobođeni. </p> <div class="mw-heading mw-heading3"><h3 id="Najveći_osobni_porezi"><span id="Najve.C4.87i_osobni_porezi"></span>Najveći osobni porezi</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=7" title="Uredi odjeljak Najveći osobni porezi" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=7" title="Uredi kôd odjeljka Najveći osobni porezi"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nikad prekinuta, nikad zaustavljena propagandna mantra bogataških slojeva društva glasi da što bogataši imaju manje poreze na svoju dobit to će oni više ulagati i tako pomoći ekonomiju. Oni su takvu svoju poziciju uspjeli nametnuti zapadnim državama koje im posljednjih pedeset godina s časnim izuzecima smanjuju poreze povećavajući tako neravnoteže u društvu koje dovode do neizbježnog ekonomskog kraha. Od vremena nakon prvog svjetskog rata i stvaranja modernih industrijskih država najveća razdoblja ekonomskog sloma (1929, 2007) se događaja nakon razdoblja najnižih poreza za najbogatije članove društva koji novac oslobođen snižavanjem poreze redovno ulažu u financijske špekulacije koje na kraju obavezno završe slomom. Ova razdoblja velikog snižavanja poreza u SAD su bila 1918 - 1925 kada porez pada s 77 na 25 % i potom ostaje na toj veličini do ekonomskog sloma iz 1929 i potom 70 - 35 u razdoblju 1980 - 2009. godina <a rel="nofollow" class="external autonumber" href="http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=213">[2]</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20071031163405/http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=213">Arhivirano</a> 2007-10-31 na <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine-u</a>. Druga nuspjova ovog snižavanja poreza postaje eksplozija državnog zaduživanja koja također vodi do smanjivanja socijalnih prava najranjivijeg dijela stanovništva. </p> <div class="mw-heading mw-heading2"><h2 id="Vanjske_veze">Vanjske veze</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Porez&veaction=edit&section=8" title="Uredi odjeljak Vanjske veze" class="mw-editsection-visualeditor"><span>uredi</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Porez&action=edit&section=8" title="Uredi kôd odjeljka Vanjske veze"><span>uredi kod</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="infobox sisterproject" style="width: 300px"> <div style="float: left;"><figure class="mw-halign-none" typeof="mw:File"><a href="https://commons.wikimedia.org/wiki/Category:Taxes" title="commons:Category:Taxes"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/20px-Commons-logo.svg.png" decoding="async" width="15" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4a/Commons-logo.svg/40px-Commons-logo.svg.png 1.5x" data-file-width="1024" data-file-height="1376" /></a><figcaption></figcaption></figure></div> <div style="margin-left: 20px;"><i><b><a href="https://commons.wikimedia.org/wiki/Category:Taxes" class="extiw" title="commons:Category:Taxes">Porez</a></b></i> na <a href="https://commons.wikimedia.org/wiki/Glavna_stranica_-_%D0%93%D0%BB%D0%B0%D0%B2%D0%BD%D0%B0_%D1%81%D1%82%D1%80%D0%B0%D0%BD%D0%B8%D1%86%D0%B0" class="extiw" title="commons:Glavna stranica - Главна страница">Wikimedijinoj ostavi</a> </div> </div> <ul><li><a rel="nofollow" class="external text" href="http://www.ijf.hr">Institut za javne financije</a></li> <li><a rel="nofollow" class="external text" href="http://www.mfin.hr">Ministarstvo financija RH</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20111201181158/http://www.mfin.hr/">Arhivirano</a> 2011-12-01 na <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine-u</a></li> <li><a rel="nofollow" class="external text" href="http://www.pu.mfin.hr">Porezna uprava RH</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100207172105/http://www.pu.mfin.hr/">Arhivirano</a> 2010-02-07 na <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine-u</a></li></ul>    </div><noscript><img src="https://auth.wikimedia.org/loginwiki/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="" lang="sh-Latn" dir="ltr">Izvor: <a dir="ltr" href="https://sh.wikipedia.org/w/index.php?title=Porez&oldid=42238548">https://sh.wikipedia.org/w/index.php?title=Porez&oldid=42238548</a></div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Posebno:Kategorije" title="Posebno:Kategorije">Kategorije</a>: <ul><li><a href="/wiki/Kategorija:Porez" title="Kategorija:Porez">Porez</a></li><li><a href="/wiki/Kategorija:Javne_financije" title="Kategorija:Javne financije">Javne financije</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Sakrivena kategorija: <ul><li><a href="/wiki/Kategorija:Webarchive_template_wayback_links" title="Kategorija:Webarchive template wayback links">Webarchive template wayback links</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" lang="sh-Latn" dir="ltr"> <ul id="footer-info"> <li id="footer-info-lastmod"> Ova stranica je posljednji put izmijenjena 28. novembra 2024. u 13:48.</li> <li id="footer-info-copyright">Tekst je dostupan pod licencom <a rel="nofollow" class="external text" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en">Creative Commons Attribution-ShareAlike</a>; mogu se primijeniti i dodatni uslovi. 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tabindex="-1" data-event-name="addsection-sticky-header"><span class="vector-icon mw-ui-icon-speechBubbleAdd-progressive mw-ui-icon-wikimedia-speechBubbleAdd-progressive"></span> <span>Započni temu</span> </a> </div> <div class="vector-sticky-header-icon-end"> <div class="vector-user-links"> </div> </div> </div> </div> </div> <div class="mw-portlet mw-portlet-dock-bottom emptyPortlet" id="p-dock-bottom"> <ul> </ul> </div> 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