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Review on doctoral dissertation "The interaction between direct consumption taxation and tax reliefs in the Croatian tax system", author Blažić, Helena

Although direct consumption taxation is gaining in importance as the theoretical subject of the public finance literature, there are no papers (or books) which present its empirical analysis. This is also very rare in the domestic taxation literature. The problem of tax reliefs (exemptions, deductions, credits) and their compatibility with the direct consumption taxation is almost not analyzed at all. This dissertation addresses this question.

review ; doctoral dissertation ; direct consumption taxation ; personal income tax ; corporate income tax ; tax reliefs

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