Skoči na glavni sadržaj

Pravni vjesnik : časopis za pravne i društvene znanosti Pravnog fakulteta Sveučilišta J.J. Strossmayera u Osijeku, Vol. 39 No. 3-4, 2023.

Izvorni znanstveni članak

https://doi.org/10.25234/pv/25352

CONVERGENCE OF THE MEMBER STATES WITH COUNCIL REGULATION 2022/1854 - THEORETICAL FRAMEWORK OF WINDFALL PROFIT TAXATION – THE CASE OF CROATIA

Ivo Mijoč orcid id orcid.org/0000-0001-5566-9279 ; Ekonomski fakultet, Sveučilište Josipa Jurja Strossmayera u Osijeku, Trg Ljudevita Gaja 7, 31000 Osijek, Hrvatska
Dubravka Kopun orcid id orcid.org/0000-0002-1177-6395 ; Kopun Group, Trg Žrtava Fašizma 14, 10000 Zagreb, Hrvatska
Ivan Čevizović orcid id orcid.org/0000-0002-2542-2969 ; Zagrebačka škola ekonomije i managementa, Ulica Filipa Vukasovića 1, 10000 Zagreb, Hrvatska

Puni tekst: hrvatski pdf 431 Kb

str. 77-109

preuzimanja: 94

citiraj

Sažetak

The paper uses a modern research approach to clarify the implications of current tax policy in the context of additional taxation of surplus profits. Although numerous exceptional circumstances can affect an apparent jump in profits, the law provided for only a few deductions to reduce the tax base, which places the Croatian legal framework in a limited and rigid circle of EU countries. The objective of this paper is to establish a theoretical framework for the analysis of the impact of additional taxation on surplus profits. The review and analysis of secondary data describe the national regulatory frameworks of publicly available reports for the EU27. Therefore, the paper attempts to provide answers to the research questions and determine the degree of compliance of the national frameworks within the past 48 days. Partial harmonisation effects have been identified and the possible use of proposals and solutions implies further qualitative and quantitative analysis of the potential and limitations of additional taxation and the possible impact on the overall economy, taking into account the fact that public empirical research on the perception of additional taxation is not available or does not exist in the Croatian framework. The discussion section provides an assessment of all exemptions and deductions for determining the tax base on windfall profits and the resulting impact on direct taxpayers with proposed solutions.

Ključne riječi

Council Regulation (EU) 2022/1854; windfall profit (temporary solidarity contribution); income taxation; practices in EU countries

Hrčak ID:

312962

URI

https://hrcak.srce.hr/312962

Datum izdavanja:

29.12.2023.

Podaci na drugim jezicima: hrvatski

Posjeta: 185 *