Naslov
Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia

Autori
Blažić, Helena ; Bašagić, Dženeta

Izvornik
Uprava/Administration (1581-7555) III (2005), 1; 83-100

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
economic double taxation; dividends; corporate tax; personal income tax; regressivity

Sažetak
The paper presents and analysis different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, that has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former has partial and the later has full. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA