Pregled bibliografske jedinice broj: 528676
Tax expenditures in Croatia: personal income, corporate income, real estate transfers and value added tax
Tax expenditures in Croatia: personal income, corporate income, real estate transfers and value added tax // Financial theory and practice, 30 (2006), 2; 101-111 (podatak o recenziji nije dostupan, sažetak, znanstveni)
CROSBI ID: 528676 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Tax expenditures in Croatia: personal income,
corporate income, real estate transfers and value
added tax
Autori
Bratić, Vjekoslav
Izvornik
Financial theory and practice (1846-887X) 30
(2006), 2;
101-111
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, sažetak, znanstveni
Ključne riječi
Tax expenditures ; Croatia
(tax expenditures ; Croatia)
Sažetak
The objective of this research was to show systematically all the items that represent tax expenditures in Croatia, within the systems of personal and corporate income tax, real estate transfer tax and value added tax, and to ascertain the real level of tax expenditures in terms of each individual form of tax in the period from 2001 to 2004. At the same time, this research should serve as a source of information on tax expenditure necessary for an analysis of the Croatian tax system and an assessment of its efficiency.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Citiraj ovu publikaciju:
Časopis indeksira:
- EconLit
Uključenost u ostale bibliografske baze podataka::
- International Bibliography of the Social Sciences (IBSS)
- Journal of Economic Literature