IDEAS home Printed from https://ideas.repec.org/a/osi/journl/v10y2014p545-556.html
   My bibliography  Save this article

Impact Of Fiscalization At The Height Of Calculated Value Added Tax

Author

Listed:
  • Andreja Katolik

    (Polytehnic of Slavonski Brod, Republic of Croatia)

Abstract

Public revenues are funds (money) which states meet public needs in their jurisdiction. The development of public revenue is related to the development of the state, a form of public-private planning and economic development. This article discusses the types of public revenues, and analyzes the impact of the legislation on Fiscalization traffic cash reserves on the amount of value added tax. Furthermore, the paper carried analyzes for the first nine months of three years of calculated value added tax on the Croatian territory. The analyses include the introduction of new rates of value added tax from 1 January, 2013. Also, the changes in the Law on Personal Income Tax are analysed, and its impact on the Ordinance of flat taxation of self-employed and the impact of this on the level of reserves in the value added tax.

Suggested Citation

  • Andreja Katolik, 2014. "Impact Of Fiscalization At The Height Of Calculated Value Added Tax," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 10, pages 545-556.
    • Handle: RePEc:osi:journl:v:10:y:2014:p:545-556
    as

    Download full text from publisher

    File URL: http://www.efos.hr/repec/osi/journl/PDF/InterdisciplinaryManagementResearchX/IMR10a40
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    public revenues; taxes; fiscalization; The Republic of Croatia;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osi:journl:v:10:y:2014:p:545-556. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hrvoje Serdarusic, PhD (email available below). General contact details of provider: https://edirc.repec.org/data/efosihr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.