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

Author

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  • Vjekoslav Bratic

    (Institute of Public Finance, Zagreb)

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.

Suggested Citation

  • Vjekoslav Bratic, 2006. "Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 101-111.
  • Handle: RePEc:ipf:finteo:v:30:y:2006:i:2:p:101-111
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    File URL: http://www.ijf.hr/eng/FTP/2006/2/bratic.pdf
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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. 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.
    3. Nikolay Galabov, 2014. "Emergence, diffusion and development of the value added tax in Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 3-31,32-57.

    More about this item

    Keywords

    tax expenditure; Croatia;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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