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Pregled bibliografske jedinice broj: 610371

Personal income tax non-standard reliefs in EU member states, Croatia and countries of the region


Blažić, Helena; Drezgić, Saša
Personal income tax non-standard reliefs in EU member states, Croatia and countries of the region // Financial Theory and Practice, 37 (2013), 1; 73-107 doi:10.3326/fintp.37.1.3 (podatak o recenziji nije dostupan, pregledni rad, znanstveni)


Naslov
Personal income tax non-standard reliefs in EU member states, Croatia and countries of the region

Autori
Blažić, Helena ; Drezgić, Saša

Izvornik
Financial Theory and Practice (1846-887X) 37 (2013), 1; 73-107

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
Non-standard tax reliefs; personal income tax; European Union; Croatia; economic crisis

Sažetak
The paper presents an overview of the current situation in personal income tax non-standard reliefs for the EU-15, most of the EU-12, Croatia and countries of the region, as well as a comparison of them for 2006-2011. A review of personal income tax relief issues in last twenty years is given, especially concerning the reaction of the entire personal income tax system to the economic and financial crises. It is followed by comparative analysis of non-standard tax reliefs in the stated period. Despite the mostly negative attitude of tax theory (and policy), economic crisis and fiscal consolidation, they still play very significant role. The EU-15 actually broadened these reliefs in the period observed, while the analyzed EU-12, Croatia and countries of the countries of the region with less developed non-standard tax reliefs have reduced them significantly. Many of these countries, accordingly, have none today. Since the introduction of the new personal income tax system in 1994 Croatia has gone a long way, from their complete exclusion to the inclusion of almost all of them and in the end the exclusion of almost all of them.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
055-0000000-0861 - Financijska politika i financijsko-ekonomski okvir podrške SME (Ljiljana Vidučić, )
081-0000000-1264 - Strategija ekonomsko-socijalnih odnosa hrvatskog društva (Helena Blažić, )

Ustanove
Ekonomski fakultet, Split,
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • EconLit
  • IBSS - The International Bibliography of the Social Sciences
  • DOAJ
  • Hrčak
  • RePEC


Citati