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

Vjekoslav Bratić ()

Financial Theory and Practice, 2006, vol. 30, issue 2, 101-111

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.

Keywords: tax expenditure; Croatia (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2006
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Handle: RePEc:ipf:finteo:v:30:y:2006:i:2:p:101-111