Pregled bibliografske jedinice broj: 709007
Level and determinants of regional taxes in Croatia
Level and determinants of regional taxes in Croatia // Lex localis, 12 (2014), 3; 329-348 doi:10.4335/12.3.329-348(2014) (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 709007 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Level and determinants of regional taxes in Croatia
Autori
Bronić, Mihaela ; Franić, Josip
Izvornik
Lex localis (1581-5374) 12
(2014), 3;
329-348
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
regional (county) taxes ; tax authonomy ; regional expenditures ; tax revenues ; Croatia
Sažetak
The objective of this paper is to determine whether the revenues from regional (county) taxes in the Republic of Croatia are sufficient to finance current regional expenditures, and if not, why. The results show that regional taxes in Croatia are insufficient and that, according to a regression analysis, the greatest influence on regional tax revenues has the GDP per capita of the applicable region (which is also a measure of the regional's fiscal capacity). The main conclusion is that increasing regional tax revenue in Croatia would be desirable. Moreover, an efficient fiscal equalisation system is needed to help regions with lower GDP per capita (fiscal capacity) because their possibilities to collect regional taxes are limited.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Institut za javne financije, Zagreb
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
Uključenost u ostale bibliografske baze podataka::
- International Bibliography of the Social Sciences (IBSS)
- International Political Science Abstracts
