Naslov
Croatian Tax System: From Consumption-based to Income-based

Autori
Blažić, Helena

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Taxation and Public Finance in Transition and Developing Economies

Urednik/ci
McGee, Robert

Izdavač
Springer

Grad
New York (NY)

Godina
2008

Raspon stranica
433-459

ISBN
978-0-387-25711-2

Ključne riječi
personal income tax, corporate income tax, Croatia, consumption-based taxation

Sažetak
Croatia was the first country to introduce consumption-based taxation (“ interest-adjusted income tax” and “ interest-adjusted profit tax” ) as a part of its tax reform towards a market economy. The model was later abandoned, but a lot of its (consumption-based) elements have remained. This paper analysis the former consumption-based model, and also the subsequent “ income-based” model. Unlike the former, the later is not at all unique, and considerably resembles the current situation in other transition countries. Thus the consumption-based elements of the later model are assessed using comparative analysis with other transition countries (EU members as well as South-Eastern European countries). In the end, future changes in the Croatian tax system from the consumption-based/income based perspectives are presented.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA