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Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries)


Blažić, Helena; Denona, Nada
Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries) // Cooperation and Development in the Mediterranean / University of Split, Faculty of Economics (ur.).
Split: University of Split, Faculty of Economics, 1998. str. 0-0 (predavanje, međunarodna recenzija, sažetak, znanstveni)


Naslov
Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries)

Autori
Blažić, Helena ; Denona, Nada

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Izvornik
Cooperation and Development in the Mediterranean / University of Split, Faculty of Economics - Split : University of Split, Faculty of Economics, 1998, 0-0

Skup
The First ENCOUNTER OF MEDITERRANEAN ECONOMISTS

Mjesto i datum
Split - Brela, Hrvatska, 01-03. 10. 1998

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Consumption; consumption taxation; Mediterranean countries; family tax burden; VAT

Sažetak
The paper starts with the analysis of consumption taxation share in the tax and public revenue structure of the Mediterranean countries and compares the general consumption tax models of Croatia and other European Mediterranean countries. Although Mediterranean as a region is characterized by higher reliance on consumption taxes (due mostly to the VAT), this reliance is especially high for Croatia. In comparison with the European countries of the region it does not have lower rate(s). This implies the regressivity of VAT, which is tested and proven for Croatia using the family expenditure survey for four person families. Simulations of introduction of lower rate with different asumptions enable the mitigation of regressivity (if wanted), as well as an improvement of the quality of life (measured as structure of personal consumption), which is proved to be worse in Croatia than in other European countries of the region.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
081004

Ustanove
Ekonomski fakultet, Rijeka

Citiraj ovu publikaciju

Blažić, Helena; Denona, Nada
Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries) // Cooperation and Development in the Mediterranean / University of Split, Faculty of Economics (ur.).
Split: University of Split, Faculty of Economics, 1998. str. 0-0 (predavanje, međunarodna recenzija, sažetak, znanstveni)
Blažić, H. & Denona, N. (1998) Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries). U: University of Split, F. (ur.)Cooperation and Development in the Mediterranean.
@article{article, editor = {University of Split, F.}, year = {1998}, pages = {0-0}, keywords = {consumption, consumption taxation, Mediterranean countries, family tax burden, VAT}, title = {Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries)}, keyword = {consumption, consumption taxation, Mediterranean countries, family tax burden, VAT}, publisher = {University of Split, Faculty of Economics}, publisherplace = {Split - Brela, Hrvatska} }