engleski

Tax Law

The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax, value added tax, regional and local taxes and real estate transfer tax.

Legal sources of taxation, personal income tax, profit tax, VAT

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