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The impact of changes in the Personal Income Tax Act on the average tax rate (CROSBI ID 263393)

Prilog u časopisu | ostalo

Urban, Ivica ; Bezeredi, Slavko The impact of changes in the Personal Income Tax Act on the average tax rate // Press release (Zagreb), 7 (2013), 71; 1-3. doi: 10.3326/pr.2014.71

Podaci o odgovornosti

Urban, Ivica ; Bezeredi, Slavko

engleski

The impact of changes in the Personal Income Tax Act on the average tax rate

The Government of the RC, at its session on October 30, adopted a proposal for amendments to the Personal Income Tax Act, which had been announced for some time. In this article, we comment on changes to the amount of the basic personal allowance and the size of tax brackets. After the changes, the personal income tax system will continue to be progressive, while the average tax rate will decline for all taxable persons whose tax liability under the current scheme is greater than zero kuna.

Personal income tax ; average tax rate

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Podaci o izdanju

7 (71)

2013.

1-3

objavljeno

1848-4123

10.3326/pr.2014.71

Povezanost rada

Ekonomija

Poveznice