Preventivne Mjere Politika Za Rješavanje Problema Neprijavljenog Rada U Hrvatskojenter (Policy Measures to Prevent the Informal Economy in Croatia)

Posted: 1 Sep 2017

See all articles by Colin Williams

Colin Williams

University of Sheffield - School of Management

Christian Bohne

Federal Customs Administration of Germany

Markus Brunner

Independent

Jan Denecke

Federal Customs Authority of Germany

Martina Olle

Independent

Marek Radvansky

Slovak Academy of Sciences - Institute of Economic Research; Independent

Miroslav Stefanik

Independent

Date Written: August 26, 2017

Abstract

Bosnian Abstract: Ovaj izvještaj istražuje pokretače neprijavljenog gospodarstva u Hrvatskoj, dosadašnju organizaciju borbe protiv neprijavljenog rada i preispituje aktualni te potencijalni pristup politika i mjera u rješavanju problema neprijavljenog rada u Hrvatskoj. Pokretači neprijavljenog gospodarstva u Hrvatskoj Značajni je napredak nedavno postignut u objašnjavanju odrednica neprijavljenog rada. Da bi se objasnio neprijavljeni rad, podrazumijeva se da svako društvo ima institucije koje određuju, prate i provode „pravila igre“ vezane za ono što je društveno prihvatljivo. U svim društvima postoje dva tipa takvih institucija: formalne institucije koje određuju „državni moral“ o tome što je društveno prihvatljivo (tj. zakoni i propisi) i neformalne institucije koje određuju „građanski moral“ (tj. zajednička društvena pravila koja su najčešće nepisana). Gledano iz perspektive navedenih institucija neprijavljeni se rad pojavljuje kada se zbog propusta formalnih institucija državni moral počne razlikovati od građanskog. Posljednjih godina više je studija prepoznalo o kojim se propustima formalnih institucija radi. Neprijavljeni rad prevladava kada imamo: niži BDP po glavi stanovnika; rašireniju korupciju u javnom sektoru i slabiju kvalitetu upravljanja; nisku potrošnju za intervencije na tržištu rada u svrhu pomoći najranjivijim skupinama; niska izdavanja za socijalnu zaštitu i sustave socijalnih transfera koji su neučinkoviti u smanjivanju razine nejednakosti i teške materijalne deprivacije. Stoga, da bi se riješio problem neprijavljenog gospodarstva u Hrvatskoj potrebno je nastaviti sa sljedećim mjerama: • poboljšati razinu BDP-a po glavi stanovnika, • poboljšati upravljanje i smanjiti korupciju u javnom sektoru, • održati i povećati potrošnju za intervencije na tržištu rada u svrhu pomoći najranjivijim skupinama sa aktualne niske, relativno osnovne razine, • ustrajati na povećanju izdavanja za socijalnu zaštitu, i to povezati s • razvijanjem učinkovitijih sustava socijalnih transfera koji smanjuju razinu nejednakosti u prihodima i razinu teške materijalne deprivacije u hrvatskom društvu. Pored navedenih strukturnih odrednica, postoje mnoge dodatne organizacijske i političke inicijative koje se mogu poduzimati u rješavanju problema neprijavljenog gospodarstva.

Organizacija borbe protiv neprijavljenog rada: institucionalni okvir Hrvatska nema nijednu agenciju zaduženu za borbu protiv neprijavljenog rada, ni središnje tijelo koje bi osiguralo koordinirano djelovanje različitih sektora uključenih u rješavanje problema neprijavljenog rada. Umjesto toga, postoji pristup koji je vrlo fragmentaran. Nadležnost za rješavanje neprijavljenog rada raspoređena je po cijelom nizu institucija od kojih svaka preuzima odgovornost za različite segmente neprijavljenog gospodarstva. Dok je kršenje radnog prava u nadležnosti Inspektorata rada, neplaćanje poreza u nadležnosti je Ministarstva financija, a prijevare u osiguranju i socijalnom osiguranju su u nadležnosti tijela socijalnog osiguranja. Trenutačno je suradnja između različitih institucija u borbi protiv neprijavljenog rada nedostatna u strateškom i operativnom smislu i u smislu dijeljenja podataka te ne postoje zajednički tematski ciljevi. Stoga je potrebno unaprijediti kvalitetu upravljanja. Potrebna je reakcija koja je više koordinirana, a taj problem će se dijelom riješiti odlukom kojom se krajem 2017. godine osniva Državni inspektorat. Uključenost socijalnih partnera u rješavanju problema neprijavljenog rada za sada je relativno slaba a njihovo sudjelovanje u procesu donošenja odluka zanemarivo je. S obzirom na to da rješavanje problema neprijavljenog rada zahtjeva njihovo sudjelovanje, preporuča se njihovo intenzivnije uključivanje.

Aktualni pristup politika i mjera: evaluacija Hrvatska trenutno ima relativno suženi pristup odvraćanja i mjere politika su uvelike usredotočene na odvraćanje sudjelovanja u neprijavljenom radu povećavanjem kazni i rizika od otkrivanje. Malo se pažnje posvećuje poboljšanju prednosti i poticaja prijavljenog rada, ili čak neizravnim preventivnim alatima kao što su kampanje za podizanje svijesti i rješavanja nepravilnosti i propusta formalnih institucija (npr. osiguravanje proceduralne i redistributivne pravednosti i pravičnosti te provođenje sveobuhvatnih ekonomskih i socijalnih politika). Stoga je potrebno odmaknuti se od pretjeranog oslanjanja na mjere odvraćanja prema široj primjeni preventivnih poticaja kao i prema podizanju svijesti, i usredotočiti se na ciljanje i rješavanje najvećih pokretača neprijavljenog gospodarstva.

English Abstract: This report examines the drivers of the undeclared economy in Croatia, the current organisation of the fight against undeclared work, and reviews the current and potential policy approaches and measures for tackling undeclared work in Croatia. Drivers of the undeclared economy in Croatia: Recently, significant advances have been made in explaining the determinants of undeclared work. To explain undeclared work, it has been understood that every society has institutions which prescribe, monitor and enforce the ‘rules of the game’ regarding what is socially acceptable. In all societies, these institutions are of two types: formal institutions that prescribe ‘state morality’ about what is socially acceptable (i.e., laws and regulations), and informal institutions which prescribe ‘citizen morality’ (i.e., socially shared rules, usually unwritten).

Viewed from this institutional perspective, undeclared work is explained as arising when the failings of formal institutions lead to state morality being different to citizen morality. In the last few years, multiple studies have identified these formal institutional failings. Undeclared work is more prevalent when there is: lower GDP per capita; higher public sector corruption and lower quality governance; lower expenditure on labour market interventions to help the most vulnerable groups; lower social expenditure, and social transfer systems that are ineffective in reducing the level of inequality and severe material deprivation.

To tackle the undeclared economy in Croatia, therefore, there will be a need to continue to:

• improve the level of GDP per capita;

• improve governance and reducing public sector corruption;

• maintain and improve the levels of expenditure on labour market interventions to help the most vulnerable groups from its current low relatively base level;

• persist with increasing social expenditure; and couple this with, • developing more effective social transfer systems that reduce the levels of income inequality and levels of severe material deprivation in Croatian society.

Besides addressing these structural determinants, there are many additional organisational and policy initiatives that can be also pursued to tackle the undeclared economy.

Organisation of the fight against undeclared work: institutional framework: Croatia has neither a single agency responsible for the fight against undeclared work, nor a central body responsible for ensuring coordinated action by the multifarious departments involved in tackling undeclared work. Instead, there is a more fragmented approach. Responsibility for tackling undeclared work is distributed across a range of institutions, with each taking responsibility for different segments of the undeclared economy. Whilst labour law violations are the responsibility of the Labour Inspectorate, tax non-compliance responsibility lies with the Ministry of Finance and social security and insurance fraud violations with the social insurance bodies. There is currently little coordination in the fight against undeclared work across the multifarious institutions in strategic, operational or data-sharing terms, and no common cross-cutting targets. The quality of governance, therefore, needs to be improved. A more coordinated response is required, which in part will be dealt with by the decision to establish a State Inspectorate in late 2017. The involvement of social partners in relation to tackling undeclared work remains relatively weak, with little involvement in decision making. Given that tackling undeclared work requires their participation, greater involvement of the social partners is recommended.

Current policy approach and measures: an evaluation: Croatia currently employs a relatively narrow deterrence approach and the policy measures heavily focus upon deterring participation in undeclared work by increasing the penalties and risks of detection. Little emphasis is put on improving the benefits of and incentives for declared work, or more indirect preventative tools, such as awareness raising campaigns and dealing with the imperfections and failings of formal institutions (e.g., by facilitating procedural and redistributive justice and fairness, and pursuing wider economic and social policies). There is therefore a need to shift away from such a heavy reliance on deterrence measures to the broader use of preventative incentives, as well as awareness raising and a focus upon targeting and tackling the major drivers of the undeclared economy.

Note: Downloadable document is available in Bosnian.

Keywords: informal economy, shadow economy, tax evasion, labor economics, informal sector, Croatia

JEL Classification: H26, J46, J48, K34, K42, O17, P37

Suggested Citation

Williams, Colin and Bohne, Christian and Brunner, Markus and Denecke, Jan and Olle, Martina and Radvansky, Marek and Stefanik, Miroslav, Preventivne Mjere Politika Za Rješavanje Problema Neprijavljenog Rada U Hrvatskojenter (Policy Measures to Prevent the Informal Economy in Croatia) (August 26, 2017). Available at SSRN: https://ssrn.com/abstract=3026958

Colin Williams (Contact Author)

University of Sheffield - School of Management ( email )

15 Conduit Road
Sheffield, S10 1FL
United Kingdom

HOME PAGE: http://https://www.sheffield.ac.uk/management/staff/williams/index

Christian Bohne

Federal Customs Administration of Germany ( email )

Cologne
Germany

Markus Brunner

Independent ( email )

No Address Available

Jan Denecke

Federal Customs Authority of Germany ( email )

No Address Available
Germany

Martina Olle

Independent ( email )

No Address Available

Marek Radvansky

Slovak Academy of Sciences - Institute of Economic Research ( email )

811 05 Bratislava, Šancova 56
Bratislava, SVK
Slovakia

Independent ( email )

No Address Available

Miroslav Stefanik

Independent ( email )

No Address Available

Register to save articles to
your library

Register

Paper statistics

Abstract Views
87
PlumX Metrics
!

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information