engleski

Past, Present and Future of Income Tax in Croatia

Reforms of tax models in transition economies are mostly inspired by idea of shaping their features to enable the stimulus for economic development. The orientation is on taxing consumption. Traditional role of income tax as progressive element of tax system is diminishing. The paper begins with some theoretical concepts of income tax. Some international experiences are then examined. Role of income tax within the Croatian tax system is analysed. Focus is on its influence on growth and social relations. Results are supported by quantitative analysis of income tax, inequality and growth rates. Some proposals are drawn for modelling income taxation in Croatia.

personal income tax; inequality; tax rates; Croatia

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