Naslov
IMPLICATIONS OF TAX REGULATIONS ON SUCCESS OF THE PROCES OF GOUVERNING PERSONAL FINANCES

Autori
Buljan Barbača, Domagoja ; Piplica, Damir

Izvornik
Universitatea Cooperatist-Comercială din Moldova: Anale ştiinţifice (1857-1239) 12 (2013); 270-279

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

Ključne riječi
financial analyses ; tax regulations ; financial planning ; portfolio efficiency

Sažetak
Financial analyses performed as a part of the process of the financial counseling for private entities usually doesn’t emphasize the importance of tax regulation on portfolio efficiency. Even when tax regulations are not completely ignored by financial counselor time horizon for certain financial instruments is not entirely taken into consideration. Possibilities of investment for the general public grow in its diversity and volume in last decades, but performances of new products are still not completely known. One of the financial products that represents rather new financial instrument is product offered by insurance companies- life insurance policy. Consumption of financial instruments, including life insurance policy, has a great effect on the level of quality of life. Whether its implications are visible, in short term period or in long term period, it’s undoubtedly consumption with significant impact factor on life of each private person. Our main hypothesis is that the effect of contemporary tax regulations has great implications on efficiency of personal portfolio which includes life insurance policy. In this survey we will analyze implication of tax regulations on performance of life insurance policy, we will summarize our founding and create suggestions for improvement of current situation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA