Naslov
Comparison and effects of different dividend taxation systems and participations in profits

Autori
Dražić Lutilsky, Ivana ; Broz Tominac, Sanja ; Jurak, Željka

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

Izvornik
Knowledge and business challenge of globalisation in 2012: Book of abstracts / Marjana Merkač Skok i Marijan Cingula - Celje, 2012, 473-480

ISBN
978-961-6825-67-2

Skup
4th International Scientific Conference Knowledge and business challenge of globalisation in 2012,

Mjesto i datum
Celje, Slovenija, 15.11.2012. - 16.11.2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
dividend; profit; taxation system; double taxation; Croatia

Sažetak
This paper presents comparison of effects of different dividend taxation systems and participations in profits on the level of companies as well as on the level of shareholders in Croatia. We investigated the effects of different dividend taxation systems in order to reveal differences. Our comparison results show that there are differences in the amount of total tax burden regarding applied taxation system. Furthermore, in Croatian taxation system dividends as well as part of profit and income of natural persons are very slightly weighted. In Croatian system of exception, dividends and participations in profit are taxed just with the profit tax rate which is almost equal to the lowest tax rate on personal income. Nevertheless, double dividend taxation and dividend under taxation avoidance in Croatian system of income taxation can be eliminated by application of imputation system and cedular taxation model with several rates. Other models lead to double taxation and/or dividend under taxation. Our paper thus provides comparative analysis of different taxation systems.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA