The aim of this paper is to quantify the effects of changes in functional income distribution on selected macroeconomic variables in Croatia in period from 2000-2012. We use structural VAR approach with identification scheme based on a priori restrictions that are derived from theoretical...

In this paper we present and empirically test assumptions and conclusions of a Post-Keynesian macroeconomic model on real sector data of Croatian economy in the period 2000-2012. The aim is to quantify the effects of changes in functional income distribution on selected macroeconomic variables...

Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers. There are many personal income tax expenditures in Croatia and they represent an important segment of the tax and social policies....

Ovaj članak se bavi statističkom analizom temeljnih pokazatelja poslovanja gradova u Hrvatskoj. Analiza je izvršena na uzorku od 127 hrvatskih gradova, pri čemu je podjednak naglasak stavljen na ocjenu uspješnosti poslovanja gradskih samouprava, kao i na ocjenu uspješnosti poduzetnika koji...

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...

The paper examines the development and effectiveness of the changes in Croatian personal income tax (PIT). Firstly, the paper analyzes the changes in the tax base and the nominal tax burden according to the sources of income for the period since 1994. when the comprehensive PIT was introduced...