IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Efektivno opterećenje porezom na dohodak: ima li samostalna djelatnost povlašten status u sustavu poreza na dohodak?

Listed author(s):
  • Hrvoje Šimović


    (Faculty of Economics and Business, University of Zagreb)

  • Milan Deskar Škrbić


    (Razvojni forum Zagreb)

U radu se analizira efektivno porezno opterećenje dohotka od samostalne djelatnosti i nesamostalnog rada. Na osnovu niza „ex post“ pokazatelja efektivnog poreznog opterećenja rad ukazuje na povlašten porezni položaj dohotka od samostalne djelatnosti u odnosu na dohodak od nesamostalnog rada. Nadalje, na osnovu analiziranih podataka u radu se kritiziraju posljednje izmjene kod poreza na dohodak te se smatra da navedene izmjene neće značajnije doprinijeti niti pravednijem niti učinkovitijem sustavu poreza na dohodak.

If 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.

File URL:
File Function: First version, 2010
Download Restriction: no

Paper provided by Faculty of Economics and Business, University of Zagreb in its series EFZG Working Papers Series with number 1004.

in new window

Length: 14
Date of creation: 27 Sep 2010
Handle: RePEc:zag:wpaper:1004
Contact details of provider: Postal:
Trg J.F.Kennedya 6, 10000 Zagreb

Phone: +385 1 233-5633
Fax: +385 1 238-3333
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:zag:wpaper:1004. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (WPS)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.