Level and determinants of regional taxes in Croatia /
The objective of this paper is to determine whether the revenues from regional (county) taxes in the Republic of Croatia are sufficient to finance current regional expenditures, and if not, why. The results show that regional taxes in Croatia are insufficient and that, according to a regression anal...
Shranjeno v:
| Main Authors: | , |
|---|---|
| Format: | Book Chapter |
| Jezik: | English |
| Teme: | |
| Sorodne knjige/članki: | Vsebovano v:
Lex localis |
| Oznake: |
Označite
Brez oznak, prvi označite!
|
| LEADER | 01593naa a2200229 ib4500 | ||
|---|---|---|---|
| 001 | 4704555 | ||
| 003 | SI-MaCOB | ||
| 005 | 20140717000000.0 | ||
| 008 | 140717s2014 xv ||||f||||||||| ||eng c | ||
| 024 | 7 | 1 | |a 10.4335/12.3.329-348(2014) |2 doi |
| 040 | |a PRFMB |b slv |c SI-MaIIZ |e ppiak | ||
| 041 | 0 | |a eng |b eng | |
| 080 | |a 336.22 |2 UDCMRF 2006 | ||
| 100 | 1 | |a Bronić, Mihaela. |4 aut | |
| 245 | 0 | 0 | |a Level and determinants of regional taxes in Croatia / |c Mihaela Bronić, Josip Franić. |
| 300 | |a str. 329-348. | ||
| 504 | |a Bibliografija: str. 345-347. | ||
| 504 | |a Abstract. | ||
| 520 | |a The objective of this paper is to determine whether the revenues from regional (county) taxes in the Republic of Croatia are sufficient to finance current regional expenditures, and if not, why. The results show that regional taxes in Croatia are insufficient and that, according to a regression analysis, the greatest influence on regional tax revenues has the GDP per capita of the applicable region (which is also a measure of the regional's fiscal capacity). The main conclusion is that increasing regional tax revenue in Croatia would be desirable. Moreover, an efficient fiscal equalisation system is needed to help regions with lower GDP per capita (fiscal capacity) because their possibilities to collect regional taxes are limited. | ||
| 653 | 0 | |a regional (county) taxes |a tax authonomy |a regional expenditures |a tax revenues |a Croatia | |
| 700 | 1 | 2 | |a Franić, Josip. |4 aut |
| 773 | 0 | |t Lex localis |d Maribor : Inštitut za lokalno samoupravo in javna naročila, 2003- |x 1581-5374 |g Letn. 12, št. 3 (2014), str. 329-348 | |