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Changes to tax legislation in 2023
IPF Notes, 16 (2023), 131; 1-14. https://doi.org/10.3326/in.2023.131
Urban, Ivica; Bezeredi, Slavko; Bratić, Vjekoslav

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Urban, I., Bezeredi, S. & Bratić, V. (2023). Changes to tax legislation in 2023. IPF Notes, 16. (131), 1-14. doi: 10.3326/in.2023.131

Urban, Ivica, et al. "Changes to tax legislation in 2023." IPF Notes, vol. 16, no. 131, 2023, pp. 1-14. https://doi.org/10.3326/in.2023.131

Urban, Ivica, Slavko Bezeredi and Vjekoslav Bratić. "Changes to tax legislation in 2023." IPF Notes 16, no. 131 (2023): 1-14. https://doi.org/10.3326/in.2023.131

Urban, I., Bezeredi, S. and Bratić, V. (2023) 'Changes to tax legislation in 2023', IPF Notes, 16(131), pp. 1-14. doi: 10.3326/in.2023.131

Urban I, Bezeredi S, Bratić V. Changes to tax legislation in 2023. IPF Notes [Internet]. 2023 June 21 [cited 2024 December 06];16(131):1-14. doi: 10.3326/in.2023.131

I. Urban, S. Bezeredi and V. Bratić, "Changes to tax legislation in 2023", IPF Notes, vol. 16, no. 131, pp. 1-14, June 2023. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:242:903142. [Accessed: 06 December 2024]

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Metadata
Title (english)Changes to tax legislation in 2023
AuthorIvica Urban
AuthorSlavko Bezeredi
AuthorVjekoslav Bratić
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
On 24 May 2023, the Croatian Government presented changes to tax legislation affecting various forms of taxation. The key changes pertain to the introduction of a relief for calculating contributions to Pillar I of pension insurance, the abolition of surtax and autonomy of local government units (cities and municipalities) to freely define the personal income tax (PIT) rate and the increase of personal allowances in the income tax system. This Note analyses the effects of the proposed measures to the tax burden of a hypothetical employee, discusses their advantages and potential threats to autonomous definition of tax rates and suggests potential alternatives to the proposed contribution relief.
Keywords (english)
Languageenglish
Publication typeOther - Review
Publication statusPublished
Peer reviewNo peer review
Publication versionPublished version
Journal titleIPF Notes
Numberingvol. 16, no. 131, pp. 1-14
e-ISSN2787-7639
DOIhttps://doi.org/10.3326/in.2023.131
URN:NBNurn:nbn:hr:242:903142
Publication2023-06-21
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2023-06-21 04:55:42