Original scientific paper
The Tax Treatment of Capital Income: European Union and Countries in Transition
Sandra Švaljek
Full text: croatian pdf 279 Kb
page 28-51
downloads: 2.171
cite
APA 6th Edition
Švaljek, S. (2005). The Tax Treatment of Capital Income: European Union and Countries in Transition. Privredna kretanja i ekonomska politika, 15 (104), 28-51. Retrieved from https://hrcak.srce.hr/18401
MLA 8th Edition
Švaljek, Sandra. "The Tax Treatment of Capital Income: European Union and Countries in Transition." Privredna kretanja i ekonomska politika, vol. 15, no. 104, 2005, pp. 28-51. https://hrcak.srce.hr/18401. Accessed 27 Dec. 2024.
Chicago 17th Edition
Švaljek, Sandra. "The Tax Treatment of Capital Income: European Union and Countries in Transition." Privredna kretanja i ekonomska politika 15, no. 104 (2005): 28-51. https://hrcak.srce.hr/18401
Harvard
Švaljek, S. (2005). 'The Tax Treatment of Capital Income: European Union and Countries in Transition', Privredna kretanja i ekonomska politika, 15(104), pp. 28-51. Available at: https://hrcak.srce.hr/18401 (Accessed 27 December 2024)
Vancouver
Švaljek S. The Tax Treatment of Capital Income: European Union and Countries in Transition. Privredna kretanja i ekonomska politika [Internet]. 2005 [cited 2024 December 27];15(104):28-51. Available from: https://hrcak.srce.hr/18401
IEEE
S. Švaljek, "The Tax Treatment of Capital Income: European Union and Countries in Transition", Privredna kretanja i ekonomska politika, vol.15, no. 104, pp. 28-51, 2005. [Online]. Available: https://hrcak.srce.hr/18401. [Accessed: 27 December 2024]
Full text: english pdf 74 Kb
page 28-51
downloads: 389
cite
APA 6th Edition
Švaljek, S. (2005). The Tax Treatment of Capital Income: European Union and Countries in Transition. Privredna kretanja i ekonomska politika, 15 (104), 28-51. Retrieved from https://hrcak.srce.hr/18401
MLA 8th Edition
Švaljek, Sandra. "The Tax Treatment of Capital Income: European Union and Countries in Transition." Privredna kretanja i ekonomska politika, vol. 15, no. 104, 2005, pp. 28-51. https://hrcak.srce.hr/18401. Accessed 27 Dec. 2024.
Chicago 17th Edition
Švaljek, Sandra. "The Tax Treatment of Capital Income: European Union and Countries in Transition." Privredna kretanja i ekonomska politika 15, no. 104 (2005): 28-51. https://hrcak.srce.hr/18401
Harvard
Švaljek, S. (2005). 'The Tax Treatment of Capital Income: European Union and Countries in Transition', Privredna kretanja i ekonomska politika, 15(104), pp. 28-51. Available at: https://hrcak.srce.hr/18401 (Accessed 27 December 2024)
Vancouver
Švaljek S. The Tax Treatment of Capital Income: European Union and Countries in Transition. Privredna kretanja i ekonomska politika [Internet]. 2005 [cited 2024 December 27];15(104):28-51. Available from: https://hrcak.srce.hr/18401
IEEE
S. Švaljek, "The Tax Treatment of Capital Income: European Union and Countries in Transition", Privredna kretanja i ekonomska politika, vol.15, no. 104, pp. 28-51, 2005. [Online]. Available: https://hrcak.srce.hr/18401. [Accessed: 27 December 2024]
Abstract
This paper deals with the tax treatment of specific categories of income from capital – income from interests on savings deposits and bonds, dividends and capital gains in old Europe, some countries in transition and in the Republic of Croatia. The aim of the paper is to provide, in rather simple manner, the insight into the type of taxation of these categories of capital income (e.g. taxation by applying a separate kind of tax on capital income or inclusion of capital income in the total taxable income), the level of the statutory tax rates and key features of the capital income taxation, so as to enable the comparison of the tax treatment of capital income in Croatia and in the neighboring countries. Very important issues related to the theoretical background and principles on which the taxation of interest income, dividend income and income from capital gains is based are beyond the ambition of this paper and are, thus, left for some other research study.
Keywords
taxation; capital income; tax harmonization
Hrčak ID:
18401
URI
https://hrcak.srce.hr/18401
Publication date:
15.10.2005.
Article data in other languages:
croatian
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