Naslov
Family Tax Burden: A Comparative analysis of Croatia an CEE
(Family Tax Burden: A Comparative analysis of Craotia an CEE)

Autori
Blažić, Helena ; Drezgić, Saša

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

Izvornik
Business and Economic Development in Central and Eastern Europe / Koch, Miloš - Brno : Faculty of Business and Management, Brno University of Technology, 2005, 1-10

Skup
The Thirteenth International Conference, Business and Economic Development in Central and Eastern Europe

Mjesto i datum
Brno, Češka Republika, 23.09.2005. - 24.09.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
family taxation; personal income tax; employee contributions; cash transfers; CEE

Sažetak
The paper analysis family tax treatment using three indicators of family tax burden: (1) income tax, (2) income tax + employee contributions and (3) income tax + employee contributions – cash transfers. The comparison encompases various differences in tax burden for four family types. The data for Croatia and CEE are roughly compared to OECD and EU-15 data. Slovakia takes into account children mostly concerning first indicator and Hungary mostly concerning third indicator. Croatia’ s position is good and improving concerning first indicator, but relatively bad concerning third indicator. Poland is specific, since it does not take children into account, neither through tax reliefs, nor through the cash transfers. Some recommendations are given for Croatia and CEE countries concerning improvement in the family tax treatment.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA