Naslov
INTRODUCING THE LINEAR INCOME TAX SYSTEM IN CROATIA

Autori
Galetić, Fran ; Morić Milovanović, Bojan

Izvornik
Journal of International Scientific Publications : Economy & Business (1314-7242) 2 (2008);

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

Ključne riječi
income tax; tax rates; Laffer curve; flat tax; Hall-Rabushka model

Sažetak
Mission of every tax is to collect funds in government’s budget, and always should be taken care about simplicity of tax. Income tax is one of the most complicated taxes in tax system. Today's income tax in Croatia is not simple at all. Many countries have decided to apply flat-tax system for income taxation. Such a change brings many differences in the system, and overall effects are positive. This paper analyses countries who have applied flat-tax system, and gives solutions for Croatia. In first part we give summary of existing income tax system in Croatia. Than in second part we show tax rates that can be implement, third part is about Laffer curve. Forth part gives retrospection on Hall- Rabushka model, and fifth part is introduction of flat tax system. Sixth part gives all details about income tax system in countries that had applied it. In seventh part we give reasons for implementing flat tax system. Eighth part gives review of flat rate on calculation of advance income tax from dependent work on few examples. Ninth part is about who receive the most from flat tax. Introducing some examples we show savings that occur because of changing tax system.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA