Pregled bibliografske jedinice broj: 223057
Tax Reform Policy in Austria
Tax Reform Policy in Austria // Bulletin for international fiscal documentation, 58 (2004), 8/9; 354-363 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 223057 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Tax Reform Policy in Austria
Autori
Kofler, Herbert
Izvornik
Bulletin for international fiscal documentation (0007-4624) 58
(2004), 8/9;
354-363
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
tax reform; personal income tax; corporate income tax
Sažetak
This article first looks at how Austria’ s tax system is positioned in international comparison in terms of total tax ratios and tax structures and briefly describes the discretionary tax measures that have been taken over the last 15 years. The article then discusses the “ great” tax reform of 2004/2005 – the first stage that was implemented in 2004 and the second stage that will be implemented in 2005. Finally, the article provides perspectives on future tax policy developments and the need for further reform.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
