Naslov
Taxation of individuals

Autori
Kesner-Škreb, Marina

Izvornik
European Taxation : Official journal of the confederation fiscale europeenne (0014-3138) 40 (2000), 10; 479-481

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, stručni

Ključne riječi
income tax; taxation

Sažetak
Individuals in Croatia are subject to national income tax and local tax surcharges. In addition, they may be subject to local inheritance and gift taxes and to property tax on vehicles, boats and cottages. Individuals also pay social security contributions to various funds. Individuals engaged in a business may be liable to profits tax.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA