This is an outdated version published on 2023-12-14. Read the most recent version.

EQUITY OF THE PERSONAL INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA: INBETWEEN CONSTITUTIONAL PRINCIPLE AND EPHEMERAL POLITICAL OBJECTIVES

Authors

  • Valentino Kuzelj University of Zagreb, Faculty of Law
  • Emina Jerković Faculty of Law, J. J, Strossmayer University Osijek
  • Renata Perić J. J. Strossmayer University of Osijek, Faculty of Law

DOI:

https://doi.org/10.30925/zpfsr.43.2.13

Keywords:

personal income tax, compensatory progression, absolute progression, redistributive principle, local and regional self-government units

Abstract

Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity. The progressiveness of the personal income tax system does not exclusively affect the realization of the redistributive principle; it is also considered as a suitable instrument for mitigating or annulling the negative consequences of the regressive effect of indirect taxes, primarily value added tax. In addition, the funds collected from personal income tax, as a shared tax, represent the most generous source of funding for local and regional self-government units and public services which they provide to their residents. Having this in mind, if the development of the Croatian personal income tax system is observed, especially in the last ten years, the question arises whether it succeeds in achieving its basic functions: fiscal and social.

Additional Files

Published

2022-07-15 — Updated on 2023-12-14

Versions

How to Cite

Kuzelj, V., Jerković, E., & Perić, R. (2023). EQUITY OF THE PERSONAL INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA: INBETWEEN CONSTITUTIONAL PRINCIPLE AND EPHEMERAL POLITICAL OBJECTIVES. Collected Papers of the Law Faculty of the University of Rijeka, 43(1), 247–267. https://doi.org/10.30925/zpfsr.43.2.13 (Original work published July 15, 2022)

Issue

Vol. 43 No. 1 (2022): Collected Papers of the Faculty of Law of the University of Rijeka

Section

ARTICLES

License

Copyright (c) 2022 Valentino Kuzelj, Emina Jerković, Renata Perić

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Collected Papers is an open access journal. Journal does not charge article processing charges (APC) to authors. It is licensed under CC BY-NC licence 4.0.

Collected Papers of the Law Faculty of the University of Rijeka" is an Open Access journal. Users are allowed to read, download, copy, redistribute, print, search and link to material, and alter, transform, or build upon the material, or use them for any other lawful purpose as long as they attribute the source in an appropriate manner according to the CC BY licence.
The papers published in "Collected Papers of the Law Faculty of the University of Rijeka" can be deposited and self-archived in the institutional and thematic repositories providing the link to the journal's web pages and HRČAK.

Upon acceptance of the manuscript for publication by this journal, the author can publish same manuscript in other journals only with the permission of the Editorial Board (secondary publication). A repeated publication should contain a notice as to where the manuscript was originally published.