Preliminary communication
REAL REGRESSION FRAMES OF THE CROATIAN VALUE ADDED TAX
Mišela Škarica
; Secondary school Korčula, Korčula, Croatia
Abstract
VAT characterist to generate the uneven load distribution in favour of higher income groups is the main subject of the paper. The regression problem was dealt with in Croatia in the late 90s of the 20th century. However, the period that followed didi not produce any of the extensive, empirical research of this phenomena. If we take into consideration the fact that the structural frame of the Croatian VAT was changed in that period, as well as the fact that the creators of the Croatian tax policy anticipate further modification of such tax (in the attempt to tailor its structure according to the European recomendations), the intention of this paper becomes clear. It aims to specify the real frames of the Croatian VAT regression.
Keywords
VAT; Croatia; regression; methodology; measurement JEL classification: E62; H21
Hrčak ID:
48560
URI
Publication date:
24.2.2010.
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