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Prethodno priopćenje
https://doi.org/10.3935/rsp.v21i3.1216

The Role of Social Policy in the Tax Policy of the Republic of Croatia: Expert Opinion Survey

Helena Blažić ; Ekonomski fakultet Sveučilišta u Rijeci
Hrvoje Šimović ; Ekonomski fakultet Sveučilišta u Zagrebu
Ana Štambuk ; Ekonomski fakultet Sveučilišta u Rijeci

Puni tekst: hrvatski, PDF (912 KB) str. 327-360 preuzimanja: 381* citiraj
APA 6th Edition
Blažić, H., Šimović, H. i Štambuk, A. (2014). Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka. Revija za socijalnu politiku, 21 (3), 327-360. https://doi.org/10.3935/rsp.v21i3.1216
MLA 8th Edition
Blažić, Helena, et al. "Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka." Revija za socijalnu politiku, vol. 21, br. 3, 2014, str. 327-360. https://doi.org/10.3935/rsp.v21i3.1216. Citirano 12.12.2019.
Chicago 17th Edition
Blažić, Helena, Hrvoje Šimović i Ana Štambuk. "Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka." Revija za socijalnu politiku 21, br. 3 (2014): 327-360. https://doi.org/10.3935/rsp.v21i3.1216
Harvard
Blažić, H., Šimović, H., i Štambuk, A. (2014). 'Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka', Revija za socijalnu politiku, 21(3), str. 327-360. https://doi.org/10.3935/rsp.v21i3.1216
Vancouver
Blažić H, Šimović H, Štambuk A. Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka. Revija za socijalnu politiku [Internet]. 2014 [pristupljeno 12.12.2019.];21(3):327-360. https://doi.org/10.3935/rsp.v21i3.1216
IEEE
H. Blažić, H. Šimović i A. Štambuk, "Mjesto socijalne politike u poreznoj politici RH: anketa poreznih stručnjaka", Revija za socijalnu politiku, vol.21, br. 3, str. 327-360, 2014. [Online]. https://doi.org/10.3935/rsp.v21i3.1216

Sažetak
The paper presents the attitudes of Croatian tax experts concerning social aspects of tax policy - vertical equity of taxation. The results are based on an expert opinion survey carried out in 2013, which encompassed employees from private, public and academic sectors. The analysis of answers to about thirty questions about main tax forms was conducted. Quite a high inclination to vertical equity could be observed. In accordance, adequate correlation between the answers to different tax policy questions with the answer to the question regarding tax equity value is established. Experts in public finances from the academic sector are somewhat less inclined to implement social policy measures through taxation than the lawyers from the academic sector are.

Ključne riječi
taxes; social policy; vertical equity; expert opinion survey; Croatia

Hrčak ID: 131397

URI
https://hrcak.srce.hr/131397

[hrvatski]

Posjeta: 642 *