Naslov
The elasticity of personal income tax in Croatia

Autori
Šimović, Hrvoje ; Primorac, Marko ; Bratić, Vjekoslav

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

Izvornik
From Global Crisis to Economic Growth. Which Way to Take? / Praščević, A. - Beograd : Ekonomski fakultet Sveučilišta u Zagrebu, 2012, 1289-1298

ISBN
978-86-403-1244-8

Skup
International Scientific Conference “From Global Crisis to Economic Growth. Which Way to Take?"

Mjesto i datum
Beograd, Srbija, 20.09.2012. - 22.09.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
personal income tax ; tax elasticity ; sources of Income ; Croatia

Sažetak
This paper examines the elasticity of personal income tax (PIT) in Croatia. The main hypotheses of the paper are that there is an unequal tax treatment of different sources of income and that the financial crisis significantly affected elasticity of PIT in Croatia. The main goal of the paper is to analyze the elasticity of PIT according to the sources of income, as well as the changes in elasticity before and during the economic crisis. In order to confirm the hypotheses and achieve given goals, the paper is corroborated with an empirical analysis for the period 2001-2010. An assessment of PIT elasticity according to the sources of income in relation to adequate base, i.e. total income, was made for that period.Methodology includes econometric approach in the assessment of short-term PIT elasticity in the period 2001-2010 and the calculation of dynamic elasticity for the period 2005-2010. Elasticity is calculated for total PIT in general and separately for each source of income. Research results reveal an unequal treatment of different sources of income and inconsistent development of personal income tax system in Croatia (PIT is predominantly focused on the taxation of employment income). The economic crisis has had a significant impact on the total taxable income and the collected PIT, as well as on the PIT elasticity in regard tototal income.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo, Politologija

POVEZANOST RADA