Effect of expenditures in personal income taxation on horizontal equity in Croatia
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. This pa...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2012-09-01
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| Series: | Financial Theory and Practice |
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| Online Access: | http://www.ijf.hr/upload/files/file/FTP/2012/3/simovic.pdf |