Pregled bibliografske jedinice broj: 975607
The New Croatian Tax System
The New Croatian Tax System // Bulletin for international fiscal documentation, 50 (1996), 4; 155-163 (nije recenziran, pregledni rad, stručni)
CROSBI ID: 975607 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The New Croatian Tax System
Autori
Schmidt, Peter ; Stöckler, Manfred ; Wissel, Harald
Izvornik
Bulletin for international fiscal documentation (0007-4624) 50
(1996), 4;
155-163
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, stručni
Ključne riječi
Tax System ; Tax ; Taxation ; Taxes ; VAT
Sažetak
The new Croatian tax system is unique as its tax acts are designed according to an explicit theoretical ideal, the taxation of consumption. The authors set out the main provisions regarding the income tax, the profits tax and the VAT and show how the new taxes create a fiscal environment that is neutral with respect to economic decision making.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
