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Oporezivanje kapitalnih dobitaka

Author

Listed:
  • Silvije Orsag

    (Ekonomski fakultet, Zagreb)

Abstract

Prvenstveni cilj ovog rada je naglasiti kompleksnu strukturu oporezivanja dohodaka od kapitala i njezinu me?uovisnost s porezom na dobit dioni?kih društava. Stoga rad najprije raspravlja o tipi?nim vrstama dohodaka od kapitala, mjerama ukupnog i parcijalnog prinosa na investicije i njihovoj me?uovisnosti. Nakon toga, rad pokazuje kompleksnost i razlike izme?u poreza na dividende i poreza na kapitalne dobitke. Nakon toga raspravlja se o utjecaju poreza na kamate i druge dohotke od obveznica oporezivanje dohodaka od dionica. Kona?no, rad se bavi me?uovisnoš?u izme?u poreza na kamate, poreza na dividende i poreza na kapitalne dobitke i njihovim utjecajem na strukturu kapitala dioni?kog društva, prvenstveno na važnost poreznog zaklona na dobit dioni?kog društva. Zaklju?ak naglašava kompleksnost strukture oporezivanja dohodaka od kapitala i potrebu da se eventualno uvo?enje nekih od tih poreza u doma?u ekonomiju razmatra u okviru te kompleksnosti.

Suggested Citation

  • Silvije Orsag, 2011. "Oporezivanje kapitalnih dobitaka," Ekonomija Economics, Rifin d.o.o., vol. 18(1), pages 57-98.
    • Handle: RePEc:eff:ekoeco:v:18:y:2011:i:1:p:57-98
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    Citations

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    Cited by:

    1. Mihaela Grubišiæ Šeba, 2017. "20 Years of the Croatian Capital Market," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 20(SCI), pages 41-58, April.

    More about this item

    Keywords

    kapitalni dobitak; dobit; porez na dividende; porez na kapitalne dobitke; porezi na kamate; porezi na dobit; porez na nekamatne dohotke od obveznica;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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