Pregled bibliografske jedinice broj: 995146
The impact of changes in the Personal Income Tax Act on the average tax rate
The impact of changes in the Personal Income Tax Act on the average tax rate // Press release, 7 (2013), 71; 1-3 doi:10.3326/pr.2014.71 (nije recenziran, članak, ostalo)
CROSBI ID: 995146 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The impact of changes in the Personal Income Tax Act on the average tax rate
Autori
Urban, Ivica ; Bezeredi, Slavko
Izvornik
Press release (1848-4123) 7
(2013), 71;
1-3
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, ostalo
Ključne riječi
Personal income tax ; average tax rate
Sažetak
The Government of the RC, at its session on October 30, adopted a proposal for amendments to the Personal Income Tax Act, which had been announced for some time. In this article, we comment on changes to the amount of the basic personal allowance and the size of tax brackets. After the changes, the personal income tax system will continue to be progressive, while the average tax rate will decline for all taxable persons whose tax liability under the current scheme is greater than zero kuna.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Institut za javne financije, Zagreb
