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EQUITY OF THE PERSONAL INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA: INBETWEEN CONSTITUTIONAL PRINCIPLE AND EPHEMERAL POLITICAL OBJECTIVES

Authors

  • Valentino Kuzelj Pravni fakultet Sveučilišta u Zagrebu
  • Emina Jerković Faculty of Law, Josip Juraj Strossmayer University, Osijek
  • Renata Perić Faculty of Law, Josip Juraj Strossmayer University, Osijek

DOI:

https://doi.org/10.30925/zpfsr.43.2.13

Keywords:

personal income tax, compensatory progression, absolute progression, redistributive principle, local and regional self-government units

Abstract

Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity. The progressiveness of the personal income tax system does not exclusively affect the realization of the redistributive principle; it is also considered as a suitable instrument for mitigating or annulling the negative consequences of the regressive effect of indirect taxes, primarily value added tax. In addition, the funds collected from personal income tax, as a shared tax, represent the most generous source of funding for local and regional self-government units and public services which they provide to their residents. Having this in mind, if the development of the Croatian personal income tax system is observed, especially in the last ten years, the question arises whether it succeeds in achieving its basic functions: fiscal and social.

Additional Files

Published

2022-07-15

Versions

Issue

Vol. 43 No. 1 (2022): Collected Papers of the Faculty of Law of the University of Rijeka

Section

ARTICLES

License

Copyright (c) 2022 Valentino Kuzelj, Emina Jerković, Renata Perić

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How to Cite

EQUITY OF THE PERSONAL INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA: INBETWEEN CONSTITUTIONAL PRINCIPLE AND EPHEMERAL POLITICAL OBJECTIVES. (2022). Collected Papers of the Law Faculty of the University of Rijeka, 43(1), 247-267. https://doi.org/10.30925/zpfsr.43.2.13