Lecturer: Dr. sc. Marijana Javornik Čubrić Classes: Tuesday 10:00 – 11:30 Office hours: Tuesday 11:30 – 12:30, Room

no. 6 Contact: marijana.javornik@pravo.hr

M. Javornik Čubrić, English for Tax Administration Study, Društveno veleučilište, Zagreb, 2009

Units 1-5

Additional materials (distributed in class) Presentations (available at the web site of

the Foreign Language Department)

March 3 Introduction to English for Tax AdministrationMarch 10 Basic Business English

March 17 The General Tax Law March 24 Principles of Taxation March 31 Taxes in Croatia April 7 Value Added Tax April 21 Personal Income Tax April 28 Revision May 5 End-of-term examination May 12 Presentations May 19 Tutorials May 26 Final revision and signatures

Optional - not obligatory Forms a part of the final grade Individual or joint project Duration: 10 – 15 minutes

Sources have to be mentioned It is NOT a reading exercise Draft to be sent a week in advance Prepare a question or debate point for your

audience Do not use too many pictures or long

sentences in your PP presentation

History of taxation Tax administration and its role Tax avoidance and tax havens Croatian tax system

No grammar 5 exercises: 1. translation of essential terms and

phrases (Croatian – English) 2. translation of phrases (English – Croatian) 3. Fill in the blanks with appropriate words 4. Basic definitions 5. Translation of a paragraph

How would you define a tax? Who imposes taxes? Who has to pay taxes?

In a general sense, any contribution imposed by government upon individuals, for the use and service of the state

A charge by the government on the income of an individual or corporation, as well as on the value of an estate or gift or property

A pecuniary burden laid upon individuals or property to support the government, and is a payment exacted by a legislative authority

Taxation is the process of taking or imposing a tax

The objective in assessing the tax is to generate revenue to be used for the needs of the public

It is not a voluntary payment or donation, but an enforced contribution, exacted pursuant to legislative authority

Svatko plaća neku vrstu poreza. Poreze nameće vlada – državna ili lokalna

(općinska) – da bi financirala svoje poslovanje.

Essential terms:

Plaćati poreze – to pay taxesNametati poreze – to impose taxesLokalna (općinska) vlada – local (municipal) government

Everyone pays taxes of one kind or another. They are imposed by a government – state or local (municipal) – to finance the cost of operation.

Moram ispuniti poreznu prijavu do 28. veljače, jer se nadam povratu poreza.

Porezna prijava – tax return Povrat poreza – tax refund

I have to file an income tax return until February 28, because I am hoping for a tax refund.

Porez na dodanu vrijednost (PDV) primjenjuje se u Hrvatskoj od 1. siječnja 1998.

Porez na dodanu vrijednost - value added tax

Value added tax (VAT) has been applied in Croatia since January 1, 1998.

Porez na dohodak ubire se od osobe na temelju njegovog ili njenog dohotka. Pri određivanju poreza na dohodak obično se uzima u obzir obiteljsko stanje (osobni odbici) i količina primanja, tako što se uspostavlja oporezivi minimum i stupnjevana porezna stopa.

Porez na dohodak – income taxUbirati porez – to collect taxOdređivanje poreza – tax levyOsobni odbici – tax exemptionsOporezivi minimum – taxable minimumStupnjevana porezna stopa – graduated tax rate

The income tax is collected from a person based on his or her income. In regards of the income tax levy, consideration is usually given to the person’s family status (personal tax exemptions) and to the amount of the person’s earnings, by establishing a taxable minimum and a graduated tax rate.

Kada kupujete stan, obvezni ste platiti porez na nekretnine u iznosu od 5 % od procijenjene vrijednosti stana.

Porez na imovinu (nekretnine) – property tax (real estate tax) Procijenjena vrijednost – assessed value

When buying an apartment, one is obliged to pay a property tax (real estate tax) in the amount of 5 % of the assessed value of the apartment.

Glavni izvor državnog prihoda je porez na dohodak. Ostatak se dobiva od poreza na potrošnju, poreza na uvoz i poreza na nasljedstvo i darove.

Državni prihod – state revenue Porez na potrošnju (trošarina) – excise tax Porez na uvoz – import tax Porez na nasljedstvo i darove – estate and gift taxes

The chief source of state revenue is the income tax. The balance is received from excise taxes, import taxes, estate and gift taxes.