Pregled bibliografske jedinice broj: 754358
Review on doctoral dissertation "The interaction between direct consumption taxation and tax reliefs in the Croatian tax system", author Blažić, Helena
Review on doctoral dissertation "The interaction between direct consumption taxation and tax reliefs in the Croatian tax system", author Blažić, Helena // Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 16 (1998), 2; 123-124 (podatak o recenziji nije dostupan, prikaz, ostalo)
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Naslov
Review on doctoral dissertation "The interaction between direct consumption taxation and tax reliefs in the Croatian tax system", author Blažić, Helena
Autori
Prohaska, Zdenko
Izvornik
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu (1331-8004) 16
(1998), 2;
123-124
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prikaz, ostalo
Ključne riječi
review ; doctoral dissertation ; direct consumption taxation ; personal income tax ; corporate income tax ; tax reliefs
Sažetak
Although direct consumption taxation is gaining in importance as the theoretical subject of the public finance literature, there are no papers (or books) which present its empirical analysis. This is also very rare in the domestic taxation literature. The problem of tax reliefs (exemptions, deductions, credits) and their compatibility with the direct consumption taxation is almost not analyzed at all. This dissertation addresses this question.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Citiraj ovu publikaciju:
Časopis indeksira:
- EconLit
Uključenost u ostale bibliografske baze podataka::
- EconLit
- Journal of Economic Literature
