Croatian Tax System: From Consumption-based to Income-based (CROSBI ID 37379)
Prilog u knjizi | izvorni znanstveni rad
Podaci o odgovornosti
Blažić, Helena
engleski
Croatian Tax System: From Consumption-based to Income-based
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.
personal income tax, corporate income tax, Croatia, consumption-based taxation
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Podaci o prilogu
433-459.
objavljeno
Podaci o knjizi
Taxation and Public Finance in Transition and Developing Economies
McGee, Robert
New York (NY): Springer
2008.
978-0-387-25711-2