Skoči na glavni sadržaj

Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave, Vol. 13 No. 4, 2013.

Pregledni rad

Legal and Tax Aspects of Tax Expenditures

Tereza Rogić Lugarić orcid id orcid.org/0000-0003-0732-6591 ; Katedra za financijsko pravo i financijsku znanost Pravnog fakulteta Sveučilišta u Zagrebu, Zagreb. Hrvatska
Jasna Bogovac ; Katedraza financijsko pravo i financijsku znanost Pravnog fakulteta Sveučilišta u Zagrebu, Zagreb, Hrvatska

Puni tekst: hrvatski pdf 1.978 Kb

str. 1137-1148

preuzimanja: 1.013

citiraj

Sažetak

Growing attention devoted to tax expenditures by the states has been quite conspicuous since the end of the 20th century. The particularity of such measures is visible in their different aspects: economic, political, and legal. The paper analyses legal and tax aspects of tax expenditures. It is divided into three parts. The first part deals with general characteristics of tax expenditures. The second part analyses tax expenditures and compares them to legal and tax systems. The final part of the paper outlines tax expenditures in the Republic of Croatia, suggesting possible legislative changes and improvements.

Ključne riječi

tax expenditures; malfeasance; tax consent; tax and legal security

Hrčak ID:

130528

URI

https://hrcak.srce.hr/130528

Datum izdavanja:

18.12.2013.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.956 *