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Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax

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  • Vjekoslav Bratic

    (Institute of Public Finance, Zagreb)

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    Abstract

    The objective of this research was to show systematically all the items that represent tax expenditures in Croatia, within the systems of personal and corporate income tax, real estate transfer tax and value added tax, and to ascertain the real level of tax expenditures in terms of each individual form of tax in the period from 2001 to 2004. At the same time, this research should serve as a source of information on tax expenditure necessary for an analysis of the Croatian tax system and an assessment of its efficiency.

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    File URL: http://www.ijf.hr/eng/FTP/2006/2/bratic.pdf
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    Bibliographic Info

    Article provided by Institute of Public Finance in its journal Financial Theory and Practice.

    Volume (Year): 30 (2006)
    Issue (Month): 2 ()
    Pages: 101-111

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    Handle: RePEc:ipf:finteo:v:30:y:2006:i:2:p:101-111

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    Keywords: tax expenditure; Croatia;

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    Cited by:
    1. Konstantinos Tzioumis & Leora F. Klapper, 2012. "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 165-190, June.
    2. Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
    3. Nikolay Galabov, 2010. "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.

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