prikaz prve stranice dokumenta Impact of personal income tax changes on citizens’ tax burden
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Impact of personal income tax changes on citizens’ tax burden
Newsletter : an occasional publication of the Institute of Public Finance, 14 (2012), 68; 1-5. https://doi.org/10.3326/nle.2012.68
Bezeredi, Slavko

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Bezeredi, S. (2012). Impact of personal income tax changes on citizens’ tax burden. Newsletter : an occasional publication of the Institute of Public Finance, 14. (68), 1-5. doi: 10.3326/nle.2012.68

Bezeredi, Slavko. "Impact of personal income tax changes on citizens’ tax burden." Newsletter : an occasional publication of the Institute of Public Finance, vol. 14, br. 68, 2012, str. 1-5. https://doi.org/10.3326/nle.2012.68

Bezeredi, Slavko. "Impact of personal income tax changes on citizens’ tax burden." Newsletter : an occasional publication of the Institute of Public Finance 14, br. 68 (2012): 1-5. https://doi.org/10.3326/nle.2012.68

Bezeredi, S. (2012) 'Impact of personal income tax changes on citizens’ tax burden', Newsletter : an occasional publication of the Institute of Public Finance, 14(68), str. 1-5. doi: 10.3326/nle.2012.68

Bezeredi S. Impact of personal income tax changes on citizens’ tax burden. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 12.05.2012. [pristupljeno 14.11.2024.];14(68):1-5. doi: 10.3326/nle.2012.68

S. Bezeredi, "Impact of personal income tax changes on citizens’ tax burden", Newsletter : an occasional publication of the Institute of Public Finance, vol. 14, br. 68, str. 1-5, Svibanj 2012. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:879458. [Citirano: 14.11.2024.]

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Podaci o radu
Naslov (engleski)Impact of personal income tax changes on citizens’ tax burden
AutorSlavko Bezeredi
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
In an eff ort to ensure more equity in personal income taxation, the Croatian Government adopted a new, amended Personal Income Tax Act that entered into force on 1 March 20121 . The new amendments should provide a basis for increasing the net income for lower income categories and reducing the net income for higher income groups2 . As a result of increasing the personal allowances and of changes in tax brackets (Table 1), the general government budget revenues are expected to fall by about HRK 340 million annually, thus increasing the disposable income of households. Moreover, the Government has introduced a new taxable income category, i.e. dividends and profi t sharing proceeds, as well as a tax on the pension supplement, which now becomes part of the pension. It has also introduced the taxation of foreign pensions in the same manner as domestic pensions. The purpose of these measures is to increase tax revenues by about HRK 290 million. The expected consequence of these legislative changes is a reduction in tax revenues by about HRK 50 million. The following analysis will try to establish whether these changes will meet Government expectations and who the winners and losers are in the new tax scheme.
Jezikengleski
Vrsta publikacijeOstalo - Popularni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaNewsletter : an occasional publication of the Institute of Public Finance
Brojčani podacivol. 14, br. 68, str. 1-5
e-ISSN1333-4417
DOIhttps://doi.org/10.3326/nle.2012.68
URN:NBNurn:nbn:hr:242:879458
Datum objave publikacije2012-05-12
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-09-03 10:23:34