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The New Croatian Tax System (CROSBI ID 258257)
Prilog u časopisu | pregledni rad (stručni)
Schmidt, Peter ; Stöckler, Manfred ; Wissel, Harald
The New Croatian Tax System // Bulletin for international fiscal documentation, 50 (1996), 4; 155-163
Podaci o odgovornosti
Schmidt, Peter ; Stöckler, Manfred ; Wissel, Harald
engleski
The New Croatian Tax System
The new Croatian tax system is unique as its tax acts are designed according to an explicit theoretical ideal, the taxation of consumption. The authors set out the main provisions regarding the income tax, the profits tax and the VAT and show how the new taxes create a fiscal environment that is neutral with respect to economic decision making.
Tax System ; Tax ; Taxation ; Taxes ; VAT
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