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Real Regression Frames Of The Croatian Value Added Tax

Author

Listed:
  • Misela Skarica

    (Secondary school Korcula)

Abstract

VAT characterist to generate the uneven load distribution in favour of higher income groups is the main subject of the paper. The regression problem was dealt with in Croatia in the late 90s of the 20th century. However, the period that followed didi not produce any of the extensive, empirical research of this phenomena. If we take into consideration the fact that the structural frame of the Croatian VAT was changed in that period, as well as the fact that the creators of the Croatian tax policy anticipate further modification of such tax (in the attempt to tailor its structure according to the European recomendations), the intention of this paper becomes clear. It aims to specify the real frames of the Croatian VAT regression.

Suggested Citation

  • Misela Skarica, 2009. "Real Regression Frames Of The Croatian Value Added Tax," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 18(2), pages 259-278, december.
    • Handle: RePEc:avo:emipdu:v:18:y:2009:i:2:p:259-278
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    More about this item

    Keywords

    VAT; Croatia; regression; methodology; measurement;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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