Izvorni znanstveni članak
https://doi.org/10.3935/rsp.v1i3.581
Position of Family in the Fiscal System
Olivera Lončarić-Horvat
; Pravni fakultet Sveučilišta u Zagrebu
Sažetak
One of the consequences of a family life, with or without children, is a changed capacity to pay taxes. If the number of supported family members is greater, the family income available for taxes is smaller. The very fact offers some justification for the government to penetrate, in fiscal terms, the most intimate sphere of a man’s life, i.e. his family. The goal of its intervention is to reduce the public burden, i.e. tax for taxpayers whose income is decreased because of the family support obligations. The measures that the government uses are different tax deduction and tax shelters in the field of tax policy, and subsidies and transfer expenditures, in the field of budget policy. Intervention is positively evaluated whenever it is governed by the wish to justly and equally distribute the public burden. It cannot be justified, however, if directed to accomplishing some population policy goals.
Ključne riječi
Hrčak ID:
29718
URI
Datum izdavanja:
1.3.1994.
Posjeta: 1.962 *