Izvorni znanstveni članak
https://doi.org/10.3935/rsp.v19i1.1045
Development of Personal Income Tax in Croatia: Reforms and Failures
Hrvoje Šimović
orcid.org/0000-0002-4040-0899
; Ekonomski fakultet Sveučilišta u Zagrebu
Sažetak
The paper examines the development and effectiveness of the changes in Croatian personal income tax (PIT). Firstly, the paper analyses the changes in the tax base and the nominal tax burden according to the sources of income for the period from 1994 when the comprehensive PIT was introduced till the end of year 2010. The second part contains the empirical research for the period from 2001 until 2010, where the average and effective tax burden according to the sources of income is analysed, the effectiveness of changes in the PIT is tested, as well as the integration of certain sources of income in the PIT system. The survey results indicate a lack of consistency in the PIT development, unequal allocation of the tax burden among the observed sources of income, as well as their lack of integration into the PIT system. Moreover, the findings presented in the paper raise the question of the comprehensive PIT existence because of the fact that the existing PIT system is almost completely based on the taxation of the employment as the only source of income.
Ključne riječi
personal income tax; reforms; comprehensive (synthetic) tax; sources of income; equity; Croatia
Hrčak ID:
79887
URI
Datum izdavanja:
6.4.2012.
Posjeta: 5.447 *