engleski

Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia

The paper presents and analysis different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, that has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former has partial and the later has full. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries.

economic double taxation; dividends; corporate tax; personal income tax; regressivity

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