Naslov
Newly created consequences caused by change of income tax

Autori
Karačić, Domagoj ; Pavić, Domagoj

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

Izvornik
Interdisciplinary Management Research XI/ Interdisziplinare Managementforschung XI / Barković, Dražen ; Runzheimer, Bodo (ur.) - Osijek : Ekonomski fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku ; Hochschule Pforzheim University of Applied Sciences, 2015, 524-532

ISBN
978-953-253-126-8

Skup
Interdisciplinary Management Research XI

Mjesto i datum
Opatija, Hrvatska, 15.05.2015. - 17.05.2015

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
income tax, personal deduction, surtax, cities and municipalities

Sažetak
Amendments of the Law on Income Tax and increase of the personal deduction will have influence on decrease of liabilities and payments of employment income tax. Since income tax is joint income of state and local governments, cities and municipalities will get a smaller portion of the funds to finance their needs, also many programs and activities of cities and municipalities will come into question. In order to achieve plans and forecasted activities, cities and municipalities introduced increase of the surtax. With increase of the surtax local self-government units tried to compensate decreased income and cash inflow from employment income tax. This paper strives to explore the thesis that local self-government units, through the increase or introduction of additional surtax, attempt to collect the same amount of financing funds as in previous periods.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA