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Analysis of the tax wedge in the Republic of Croatia (CROSBI ID 57973)

Prilog u knjizi | izvorni znanstveni rad

Krtalić, Sandra, Žgomba, Biljana Analysis of the tax wedge in the Republic of Croatia // The EU economic environment post-crisis: Policies, Institutions and Mechanisms / Benazić, Manuel, Božina Beroš, Marta, Gimigliano, Gabriella, Novak, Aleš, Učkar, Dean (ur.). Pula: Sveučilište Jurja Dobrile u Puli, 2016. str. 59-79

Podaci o odgovornosti

Krtalić, Sandra, Žgomba, Biljana

engleski

Analysis of the tax wedge in the Republic of Croatia

Personal income tax (PIT) and social security contributions (SSC) play a significant role in the tax systems. Since both of them affect employers as well as employees, it is important to analyse the labor costs paid by the employer (gross wage) and the net wage received by an employee i.e. the tax wedge. High labour costs are often blamed for high levels of unemployment and an increase in the tax wedge may lead to increase in labour costs and indirectly the level of unemployment. Using the OECD methodology this paper assesses the characteristics of the tax wedge and the tax wedge policy in Croatia in the period from 2000 to 2014.

Croatia, OECD countries, labour costs, PIT, social security contributions, tax wedge

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Podaci o prilogu

59-79.

objavljeno

Podaci o knjizi

The EU economic environment post-crisis: Policies, Institutions and Mechanisms

Benazić, Manuel, Božina Beroš, Marta, Gimigliano, Gabriella, Novak, Aleš, Učkar, Dean

Pula: Sveučilište Jurja Dobrile u Puli

2016.

978-953-7320-40-9

Povezanost rada

Ekonomija