Naslov
Consumption Taxation and its Influence on the Quality of Life of the Croatian Citizens (Comparison with the Relevant Mediterranean Countries)

Autori
Blažić, Helena ; Denona, Nada

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Cooperation and Development in the Mediterranean / - Split : Ekonomski fakultet Sveučilišta u Splitu, 2000, SESSION_4@Blažić-Denona.htlm

Skup
The First ENCOUNTER OF MEDITERRANEAN ECONOMISTS

Mjesto i datum
Brela, Hrvatska; Split, Hrvatska, 01.10.1998. - 03.10.1998

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
consumption; consumption taxation; Mediterranean countries; family tax burden; VAT

Sažetak
The paper starts with the analysis of consumption taxation share in the tax and public revenue structure of the Mediterranean countries and compares the general consumption tax models of Croatia and other European Mediterranean countries. Although Mediterranean as a region is characterized by higher reliance on consumption taxes (due mostly to the VAT), this reliance is especially high for Croatia. In comparison with the European countries of the region it does not have lower rate(s). This implies the regressivity of VAT, which is tested and proven for Croatia using the family expenditure survey for four person families. Simulations of introduction of lower rate with different asumptions enable the mitigation of regressivity (if wanted), as well as an improvement of the quality of life (measured as structure of personal consumption), which is proved to be worse in Croatia than in other European countries of the region.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA