Naslov
Relation of taxation and savings in Croatia

Autori
Šimović, Hrvoje ; Čibarić, Irena

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

Izvornik
New technologies, new challanges / V. Rajkovič et al - Kranj : Faculty of Organizational Scinece, 2009, 1421-1428

ISBN
978-961-232-230-4

Skup
28th International Conference on Organizational Science Development: New technologies, new challanges

Mjesto i datum
Portorož, Slovenija, 25.03.2009. - 27.03.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
taxation; savings; Croatia

Sažetak
The taxation of savings income, i.e. interest earnings is one of the key elements of capital income taxation system. The supply of capital is highly elastic due to globalization and internationalization. As a result of increasing capital mobility many countries try to attract free capital on the international market through preferential tax regimes. The main goal of this paper is to analyze the effect of taxation on savings in Croatia. First part of the paper covers literature review, including existing theoretical and practical effects of taxation on savings. Second part concerns the analysis of capital income taxation system in Croatia with the emphasis on taxation of savings’ interest. This part includes comparison with selected European Union member states. The third part comprises regression analyses which will states and explains the relation of taxation on savings in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA