Consumption-based Tax Reform in Croatia (CROSBI ID 468172)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Blažić, Helena
engleski
Consumption-based Tax Reform in Croatia
Croatia is the first country in the world that fully accepted the consumption concept in the field of direct taxes in its alternative form - the prepayment approach, called interest adjusted income tax and interest adjusted profit tax too. In comparison with the European tax systems (and those of the transitional economies), which have the characteristics of the traditional tax systems influenced by the latest reform tendencies in the world, Croatian tax reform has accepted much more radically the efficiency as well as horizontal equity principles of the modern public finance theory. It has solved traditional (vertical) equity/efficieny trade off in favor of the latter, concerning especially saving and investment. Although some positive effects of the tax system here are ambiguous, its neutrality as well as the positive international implications must be admitted.
tax reform; consumption-based income tax; interest adjusted income tax; interest adjusted profit tax; saving; investment; income distribution
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Podaci o prilogu
83-91-x.
1998.
objavljeno
Podaci o matičnoj publikaciji
Business and Economic Development in Central and Eastern Europe : Implications for Economic Integration into wider Europe
Brno: PC-DIR, Ltd., Publishing House, Brno - University of Brno
Podaci o skupu
Business and economic development in Centrtal and Eastern Europe : implications for economic integration into wider Europe
predavanje
02.09.1998-03.09.1998
Brno, Češka Republika