Naslov
Principle of fairness in regard to personal income tax

Autori
Perić, Renata ; Jerković, Emina

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

Izvornik
IMR Interdisciplinary Management Research X / - , 2014, 837-845

Skup
IMR Interdisciplinary Management Research X

Mjesto i datum
Opatija, Hrvatska, 16.05.2014. - 18.05.2014

Vrsta sudjelovanja
Demonstracija

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
personal income tax, fairness, progressive tax rate, tat tax rate, tax burden

Sažetak
Any tax that achieves the desired and anticipated economic impact may be considered fair. Croatian positive tax system is justifed by the Constitution which states that everyone must participate in the settlement of public expenses in accordance with their capabilities. Accordingly, the tax system is based on the principles of fairness and equality, therefore taxation should be the least property limitation. tax on personal income is the instrument of tax policy that with its inevitable fiscal objective has a much more important objective of a social nature-alleviate regressivity of VAT. Most financial scholars, lawyers or economists, agree that the principle of fairness is tried to be put into practice just by applying progressive tax rates on income. In some counties of Eastern Europe though, a flat personal income tax system has been introduced, also in order to increase the level of fairness. Thus this paper analyses personal income tax system, by focusing on the different types of income, tax base, tax rates and tax credits. Te other issue of taxation that is scrutinized is the formation of an optimal tax burden, which means a continuous balance searching. This procedure and the related arguments are presented in this paper.

Izvorni jezik
Engleski

POVEZANOST RADA