Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax
AbstractThe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Institute of Public Finance in its journal Financial Theory and Practice.
Volume (Year): 30 (2006)
Issue (Month): 2 ()
tax expenditure; Croatia;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Leora Klapper & Konstantinos Tzioumis, 2008. "Taxation and Capital Structure: evidence from a transition economy," GreeSE â Hellenic Observatory Papers on Greece and Southeast Europe 16, Hellenic Observatory, LSE.
- 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.
- Klapper, Leora & Tzioumis, Konstantinos, 2008. "Taxation and capital structure : evidence from a transition economy," Policy Research Working Paper Series 4753, The World Bank.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Martina Fabris).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.