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Pregled bibliografske jedinice broj: 376549

Croatian Tax System: From Consumption-based to Income-based


Blažić, Helena
Croatian Tax System: From Consumption-based to Income-based // Taxation and Public Finance in Transition and Developing Economies / McGee, Robert (ur.).
New York: Springer, 2008. str. 433-459


Naslov
Croatian Tax System: From Consumption-based to Income-based

Autori
Blažić, Helena

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Taxation and Public Finance in Transition and Developing Economies

Urednik/ci
McGee, Robert

Izdavač
Springer

Grad
New York

Godina
2008

Raspon stranica
433-459

ISBN
978-0-387-25711-2

Ključne riječi
personal income tax, corporate income tax, Croatia, consumption-based taxation

Sažetak
Croatia was the first country to introduce consumption-based taxation (“ interest-adjusted income tax” and “ interest-adjusted profit tax” ) as a part of its tax reform towards a market economy. The model was later abandoned, but a lot of its (consumption-based) elements have remained. This paper analysis the former consumption-based model, and also the subsequent “ income-based” model. Unlike the former, the later is not at all unique, and considerably resembles the current situation in other transition countries. Thus the consumption-based elements of the later model are assessed using comparative analysis with other transition countries (EU members as well as South-Eastern European countries). In the end, future changes in the Croatian tax system from the consumption-based/income based perspectives are presented.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
081-0000000-1264 - Strategija ekonomsko-socijalnih odnosa hrvatskog društva (Helena Blažić, )

Ustanove
Ekonomski fakultet, Rijeka

Profili:

Avatar Url Helena Blažić (autor)

Citiraj ovu publikaciju

Blažić, Helena
Croatian Tax System: From Consumption-based to Income-based // Taxation and Public Finance in Transition and Developing Economies / McGee, Robert (ur.).
New York: Springer, 2008. str. 433-459
Blažić, H. (2008) Croatian Tax System: From Consumption-based to Income-based. U: McGee, R. (ur.) Taxation and Public Finance in Transition and Developing Economies. New York, Springer, str. 433-459.
@inbook{inbook, author = {Bla\v{z}i\'{c}, H.}, editor = {McGee, R.}, year = {2008}, pages = {433-459}, keywords = {personal income tax, corporate income tax, Croatia, consumption-based taxation}, isbn = {978-0-387-25711-2}, title = {Croatian Tax System: From Consumption-based to Income-based}, keyword = {personal income tax, corporate income tax, Croatia, consumption-based taxation}, publisher = {Springer}, publisherplace = {New York} }