prikaz prve stranice dokumenta Tax expenditure analysis of Slovenian income taxes
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Scientific paper - Original scientific paper
Tax expenditure analysis of Slovenian income taxes
In: Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka. / Bratić, Vjekoslav; Fabris, Martina (Ed.). Zagreb: Institu za javne financije, 2012. pp. 21-31. https://doi.org/10.3326/bpi.2012.4
Klun, Maja

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Klun, M. (2012). Tax expenditure analysis of Slovenian income taxes. In V. Bratić, (Ed.), M. Fabris, (Ed.), Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka (pp. 21-31). Zagreb: Institu za javne financije. doi: 10.3326/bpi.2012.4

Klun, Maja. "Tax expenditure analysis of Slovenian income taxes." Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, edited by Vjekoslav Bratić, edited by Martina Fabris, Institu za javne financije, 2012, pp. 21-31. https://urn.nsk.hr/urn:nbn:hr:242:131809

Klun, Maja. "Tax expenditure analysis of Slovenian income taxes." In Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, 21-31. Zagreb: Institu za javne financije, 2012. Accessed 2024 November 14. https://urn.nsk.hr/urn:nbn:hr:242:131809

Klun, M. (2012) 'Tax expenditure analysis of Slovenian income taxes', in Bratić, V. (ed.), Fabris, M. (ed.), Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, Institu za javne financije, Zagreb, pp. 21-31. Available at: https://urn.nsk.hr/urn:nbn:hr:242:131809 (Accessed 14 November 2024)

Klun M. Tax expenditure analysis of Slovenian income taxes. In: V. Bratić, ed., M. Fabris, ed. Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka. Zagreb: Institu za javne financije; 2012. Pp. 21-31. [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:242:131809

M. Klun, "Tax expenditure analysis of Slovenian income taxes", Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, V. Bratić and M. Fabris, Eds. Zagreb: Institu za javne financije, 2012. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:242:131809 [Accessed: 14 November 2024]

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Metadata
Title (english)Tax expenditure analysis of Slovenian income taxes
AuthorMaja Klun
EditorVjekoslav Bratić
EditorMartina Fabris
Author's institutionInstitute of Public Finance
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
Definitions of the concept of tax expenditure have differed over time and among proponents of different theories. Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and for managing a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Three tax years were selected for the calculation of the tax expenditure for personal income tax (2006, 2008 and 2009), while three consecutive years were selected for the corporate income tax calculation (2008-2010). The tax expenditure calculated for personal income tax was highest in 2008, however the level was relatively low for all three years, not even reaching 0.5% of total personal income tax collected. The tax expenditure calculated for corporate income tax was lower compared to GDP as for personal income tax, reaching 0.6% in 2010, though in 2008 it was almost 0.8% of GDP.
Abstract (croatian)
Definicije koncepta poreznih izdataka razlikovale su se kroz vrijeme i među zagovarateljima raznih teorija. Analize poreznih izdataka bile su važan element nadzora procesa reforme povezanih s primjenom različitih vrsta poreznih poticaja i vođenjem ispravne porezne politike. Ovaj rad pruža ocjenu poreznih izdataka u sustavu poreza na dohodak i poreza na dobit u Sloveniji. Odabrane su tri porezne godine za izračun poreznih izdataka u okviru poreza na dohodak (2006., 2008. i 2009.), dok su za izračun poreza na dobit odabrane tri uzastopne godine (2008.-2010.). Porezni izdaci izračunati za porez na dohodak bili su najviši 2008. godine, međutim, njihova je razina razmjerno niska za sve tri godine i ne doseže 0,5% ukupnog naplaćenog poreza na dohodak. Porezni izdatak izračunat za porez na dobit bio je viši u usporedbi s naplaćenim porezom i dosegao je 47% u 2010., dok je 2008. iznosio malo preko 22%.
Keywords (english)
Keywords (croatian)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleSkrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka
Numberingpp. 21-31
ISBN978-953-6047-63-5
DOIhttps://doi.org/10.3326/bpi.2012.4
URN:NBNurn:nbn:hr:242:131809
Publication2012
ConferenceTitle: Skrivena javna potrošnja: budućnost poreznih izdataka
Location: Zagreb, Croatia
Start date: 2012-02-10
End date: 2012-02-10
Assembly type: Lecture
Type of resourceText
PublisherInstitu za javne financije
Publishing placeZagreb
Access conditionsOpen access
Created on2024-10-29 09:49:08