Pregled bibliografske jedinice broj: 723510
Tax Law
Tax Law // Introduction to the Law of Croatia / Josipović, Tatjana (ur.).
Alphen aan den Rijn: Kluwer Law International, 2014. str. 481-503
CROSBI ID: 723510 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Tax Law
Autori
Arbutina, Hrvoje ; Bogovac, Jasna
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, pregledni
Knjiga
Introduction to the Law of Croatia
Urednik/ci
Josipović, Tatjana
Izdavač
Kluwer Law International
Grad
Alphen aan den Rijn
Godina
2014
Raspon stranica
481-503
ISBN
978-90-411-4680-9
Ključne riječi
Legal sources of taxation, personal income tax, profit tax, VAT
Sažetak
The paper gives an overview of the legal sources, historical context and characteristics of Croatian tax system, with general survey of principal Croatian taxes. Special emphasis are given to the personal scope, taxable bases, periods of taxation, allowances and incentives, tax rates and anti-avoidance institutes of personal income tax, profit tax, value added tax, regional and local taxes and real estate transfer tax.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
POVEZANOST RADA
Ustanove:
Pravni fakultet, Zagreb
