Dualni porez na dohodak : Što se dogodilo sa nordijskim zemljama i gdje je Hrvatska? [Dual Income Tax: What Happened with Nordic Countries and Where is Croatia?]
In: 2016; (2016)
Online
Elektronische Ressource
Zugriff:
Croatian Abstract: Rad predstavlja pregled teorijskih utemeljenja i suvremene prakse dualnog poreza na dohodak. Usporedna analiza obuhvaća primjenu u nordijskim zemljama, te osvrt na ostale zemlje koje imaju elemente dualnosti. Analizira se kompatibilnost dualnog poreza na dohodak u nordijskim zemljama s izvornim modelom dualnog poreza na dohodak, te stupanj primjene elemenata modela u ostalim zemljama. Ukazuje se i na elemente dualnosti u sadašnjem hrvatskom poreznom sustavu, te mogući razvoj sustava upravo u smjeru dualnosti
English Abstract: The paper presents overview of theoretical foundations and contemporary practice of dual income tax. Comparative analysis encompasses its application in the Nordic countries, taking into account also some other countries with semi-dual income tax. The compatibility od dual income tax in the Nordic countries with the original dual income tax model, as well as the degree of its application in the other countries, is analyzed. The dual income tax elements in the contemporary Croatian personal income tax are pointed out, as well as its possible development in the direction of dual income tax
Titel: |
Dualni porez na dohodak : Što se dogodilo sa nordijskim zemljama i gdje je Hrvatska? [Dual Income Tax: What Happened with Nordic Countries and Where is Croatia?]
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Autor/in / Beteiligte Person: | Blažić, Helena ; Zaharija, Ines |
Quelle: | 2016; (2016) |
Veröffentlichung: | [S.l.]: SSRN, 2016 |
Medientyp: | Elektronische Ressource |
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