Comparison and effects of different dividend taxation systems and participations in profits (CROSBI ID 594240)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dražić Lutilsky, Ivana ; Broz Tominac, Sanja ; Jurak, Željka
engleski
Comparison and effects of different dividend taxation systems and participations in profits
This paper presents comparison of effects of different dividend taxation systems and participations in profits on the level of companies as well as on the level of shareholders in Croatia. We investigated the effects of different dividend taxation systems in order to reveal differences. Our comparison results show that there are differences in the amount of total tax burden regarding applied taxation system. Furthermore, in Croatian taxation system dividends as well as part of profit and income of natural persons are very slightly weighted. In Croatian system of exception, dividends and participations in profit are taxed just with the profit tax rate which is almost equal to the lowest tax rate on personal income. Nevertheless, double dividend taxation and dividend under taxation avoidance in Croatian system of income taxation can be eliminated by application of imputation system and cedular taxation model with several rates. Other models lead to double taxation and/or dividend under taxation. Our paper thus provides comparative analysis of different taxation systems.
dividend; profit; taxation system; double taxation; Croatia
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
473-480.
2012.
objavljeno
Podaci o matičnoj publikaciji
Knowledge and business challenge of globalisation in 2012: Book of abstracts
Marjana Merkač Skok i Marijan Cingula
Celje:
978-961-6825-67-2
Podaci o skupu
4th International Scientific Conference Knowledge and business challenge of globalisation in 2012
predavanje
15.11.2012-16.11.2012
Celje, Slovenija