prikaz prve stranice dokumenta Changes to tax legislation in 2023
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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

Citirajte ovaj rad

Urban, I., Bezeredi, S. i 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, br. 131, 2023, str. 1-14. https://doi.org/10.3326/in.2023.131

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

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

Urban I, Bezeredi S, Bratić V. Changes to tax legislation in 2023. IPF Notes [Internet]. 21.06.2023. [pristupljeno 26.12.2024.];16(131):1-14. doi: 10.3326/in.2023.131

I. Urban, S. Bezeredi i V. Bratić, "Changes to tax legislation in 2023", IPF Notes, vol. 16, br. 131, str. 1-14, Lipanj 2023. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:903142. [Citirano: 26.12.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:242:903142
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Podaci o radu
Naslov (engleski)Changes to tax legislation in 2023
AutorIvica Urban
AutorSlavko Bezeredi
AutorVjekoslav Bratić
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeOstalo - Prikaz, pregled, osvrt
Status objaveObjavljen
Vrsta recenzijeNije recenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaIPF Notes
Brojčani podacivol. 16, br. 131, str. 1-14
e-ISSN2787-7639
DOIhttps://doi.org/10.3326/in.2023.131
URN:NBNurn:nbn:hr:242:903142
Datum objave publikacije2023-06-21
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2023-06-21 04:55:42