Newly created consequences caused by change of income tax (CROSBI ID 661818)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Karačić, Domagoj ; Pavić, Domagoj
engleski
Newly created consequences caused by change of income tax
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.
income tax, personal deduction, surtax, cities and municipalities
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
nije evidentirano
Podaci o prilogu
524-532.
2015.
objavljeno
Podaci o matičnoj publikaciji
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
978-953-253-126-8
1847-0408
Podaci o skupu
Interdisciplinary management research XI
predavanje
15.05.2015-15.05.2015
Opatija, Hrvatska