REAL REGRESSION FRAMES OF THE CROATIAN VALUE ADDED TAX

Misela Skarica ()
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Misela Skarica: Secondary school Korcula

Economic Thought and Practice, 2009, vol. 18, issue 2, 259-278

Abstract: VAT characterist to generate the uneven load distribution in favour of higher income groups is the main subject of the paper. The regression problem was dealt with in Croatia in the late 90s of the 20th century. However, the period that followed didi not produce any of the extensive, empirical research of this phenomena. If we take into consideration the fact that the structural frame of the Croatian VAT was changed in that period, as well as the fact that the creators of the Croatian tax policy anticipate further modification of such tax (in the attempt to tailor its structure according to the European recomendations), the intention of this paper becomes clear. It aims to specify the real frames of the Croatian VAT regression.

Keywords: VAT; Croatia; regression; methodology; measurement (search for similar items in EconPapers)
JEL-codes: E62 H21 (search for similar items in EconPapers)
Date: 2009
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