Pitanje br. 11788
| |
Pitanje: |
Proporcionalni porez na dohodak (flat tax)
|
|
Odgovor: |
Flat tax = linerani porez na dohodak = proporcionalni porez na dohodak
Knjige:
- Srdoč, Nataša. Flat tax : kako provesti poreznu reformu i potaknuti gospodarski rast Hrvatske? : jednostavan, pravedan i nizak porez : što bi svaki hrvatski porezni obveznik trebao znati? / Nataša Srdoč, Joel Anand Samy. Zagreb : IBS, 2005. - sign. 336 /SRD/ f
- Jelčić, Barbara. Porezi : opći dio. Zagreb : Visoka poslovna škola Libertas, 2011. - sign. 336 /JEL/ p
Članci u časopisima:
- Urban, Ivica. Progressivity of personal income tax in Croatia: decomposition of tax base and rate effects // Financial theory and practice. - 30 (2006), 3 ; str. 207-231
- Šimović, Hrvoje; Blažić, Helena; Štambuk, Ana. Perspectives of tax reforms in Croatia: expert opinion survey // Financial theory and practice. - 38 (2014), 4 ; str. 405-439
- Kesner-Škreb, Marina. Proporcionalni porez. // Financijska teorija i praksa. - 29 (2005), 2 ; str. 249-251
E-građa:
- Blažić, Helena. Usporedni porezni sustavi [Elektronička građa] : oporezivanje dohotka i dobiti. Rijeka : Ekonomski fakultet Sveučilišta, 2006
- Blažić, Helena. Flat Tax in South East Europe: Has it Reached the Peak? // Contemporary Issues in Public Policy and Administrative Organisation in South East Europe / Vintar, Mirko ; Pevcin, Primož (ur.). Ljubljana, Slovenija : University of Ljubljana : Faculty of Administration, 2009. ; str. 3-23
Izvori na internetu (28.09.2016.):
- Galetić, Fran; Morić Milovanović, Bojan. Introducing the Linear Income Tax System in Croatia. // Journal of International Scientific Publications : Economy & Business. 2 (2008) - Dostupno na: http://bib.irb.hr/datoteka/419036.Introducing_the_linear_income_tax_system_in_Croatia.doc
- The “Flat Tax(es)”: Principles and Evidence / Prepared by Michael Keen, Yitae Kim, and Ricardo Varsano. IMF, 2006 - Dostupno na: https://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf
|
|
UDK pojmovi: |
Porezi |
|
Predmetnice: |
Porezi |
|
|
|