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Pregled bibliografske jedinice broj: 811466

Zbornik radova

Autori: Olgić Draženović, Bojana; Maradin, Dario; Buterin, Vesna
Naslov: Tax Framework of Croatian Financial system
Izvornik: 5th International Scientific Symposium "Economy of Eastern Croatia - Vision and Growth", procceedings / Mašek Tonković, Anka (ur.). - Osijek : Sveučilište Josipa Jurja Strossmayera u Osijeku, Ekonomski fakultet Osijek , 2016. 1060-1068.
ISSN: 1848-9559
Skup: 5th International Scientific Symposium "Economy of Eastern Croatia - Vision and Growth"
Mjesto i datum: Osijek, Hrvatska, 02.-04.06.2016.
Ključne riječi: Porezi ; financijske institucije ; financijska tržišta ; prihod od kapitala ; Hrvatska
Sažetak:
The responsibility of the financial sector for the global financial crisis spurred the interest of the public to assess the ‘fair and substantial contribution’ of the financial industry that would level the costs associated with government interventions. In addition to various and comprehensive changes in the regulatory regime, most countries focused its efforts towards reforms of the tax systems. Therefore, it seemed reasonable to investigate the existing tax treatment of different categories of capital income in Croatia, i.e. interest income on savings deposits and bonds, dividends and capital gains. These additional taxes have been introduced recently with the primary objective of growth of budget revenues as well as additional contributions to the stability of the financial system. However, the paper raises the question of the justification of this decision with respect to the relative underdevelopment of the domestic financial system, and particularly illiquid and shallow capital markets. For this reason, the authors will analyze the structure and determinants of Croatian financial institutions and financial markets, and the importance of financial services in the national economy. The aim of this paper is to point out the importance of developing appropriate tax framework for all segments of the financial system in the Republic of Croatia. Authors will provide insight into the nature and key features of capital income taxes as well as the basic elements of the state taxes on financial institutions. Furthermore, in line with trends in European legislation, the introduction of tax on financial transactions (FTT) will also be taken into account.
Rad je indeksiran u
bazama podataka:
Conference Proceedings Citation Index - Social Science & Humanities (CPCI-SSH) (sastavni dio Web of Science Core Collectiona)
Vrsta sudjelovanja: Predavanje
Vrsta prezentacije u zborniku: Cjeloviti rad (više od 1500 riječi)
Vrsta recenzije: Međunarodna recenzija
Projekt / tema: 13.02.1.2.02, HRZZ-IP-2013-11-8174
Izvorni jezik: ENG
Kategorija: Znanstveni
Znanstvena područja:
Ekonomija
Puni text rada: 811466.Osijek_2016_Tax_framework_of_the_Croatian_financial_system.pdf (tekst priložen 13. Lip. 2016. u 11:53 sati)
URL Internet adrese: https://www.dropbox.com/s/r18pmbfg8utnumn/GIH%202016.pdf?dl=0
Upisao u CROSBI: Bojana Olgić Draženović (bolgic@inet.hr), 25. Tra. 2016. u 13:30 sati
Napomene:
Zbornik indeksiran u EBSCO, Thomson Reuters, EconPapers, Web of Science



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