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Title:Analysis of personal income taxation determinants in Croatia in long run : evidence from cointegration analysis
Authors:ID Palić, Irena (Author)
ID Dumičić, Ksenija (Author)
ID Grofelnik, Barbara (Author)
Files:.pdf Nase_gospodarstvoOur_economy_2017_Palic,_Dumicic,_Grofelnik_Analysis_of_Personal_Income_Taxation_Determinants_in_Croatia_in_Long_Run_Evi.pdf (361,99 KB)
MD5: 07D1D6BBFE42DE805362E01F1E58F282
PID: 20.500.12556/dkum/e4b3030f-8f5e-4b61-b9f6-30d18f32f963
URL http://www.degruyter.com/view/j/ngoe.2017.63.issue-3/ngoe-2017-0014/ngoe-2017-0014.xml
Work type:Scientific work
Typology:1.01 - Original Scientific Article
Organization:EPF - Faculty of Business and Economics
Abstract:Personal income taxation remains an ongoing issue in Croatia. It is used as an important instrument of income redistribution. Moreover, it directly affects purchasing power of the working population. Numerous changes have been made in this type of taxation since the establishment of Croatian tax system. The aim of this paper is to analyse possible determinants of personal income taxation in Croatia. After offering brief insight into public finance theory regarding personal income taxation, the structure of personal income taxation in Croatia is explained. The empirical analysis of the determinants of personal income taxation in Croatia is conducted using cointegration analysis. Economic conditions, average monthly wage, and number of taxpayers are used as determinants of personal income tax used in this research. The cointegration analysis is conducted using monthly data from January 2008 to February 2016. The results of the research show a statistically significant negative impact of economic conditions and statistically significant positive impact of average monthly wage and number of taxpayers on personal income taxation in long run, what is in line with economic and public finance theory.
Keywords:personal income taxation determinants, economic conditions, wages, number of taxpayers, johansen cointegration approach, Croatia
Publication status:Published
Publication version:Version of Record
Year of publishing:2017
Number of pages:str. 12-18
Numbering:Letn. 63, št. 3
PID:20.500.12556/DKUM-70315 New window
ISSN on article:2385-8052
COBISS.SI-ID:12857372 New window
DOI:10.1515/ngoe-2017-0014 New window
Publication date in DKUM:03.05.2018
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Record is a part of a journal

Title:Naše gospodarstvo. revija za aktualna gospodarska vprašanja
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
COBISS.SI-ID:751364 New window


License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:03.05.2018

Secondary language

Title:Analiza determinant odmerjanja dohodnine na Hrvaškem na dolgi rok : izsledki kointegracijske analize
Abstract:Na Hrvaškem je še vedno aktualno vprašanje o odmeri dohodnine. Uporablja se kot pomemben instrument prerazporeditve dohodka. Poleg tega neposredno vpliva na kupno moč delovnega prebivalstva. Od vzpostavitve hrvaškega davčnega sistema so bile pri tej vrsti obdavčitve uvedene številne spremembe. Namen tega prispevka je analizirati možne determinante odmerjanja dohodnine na Hrvaškem. Po kratkem vpogledu v teorijo javnih financ glede dohodnine je pojasnjena struktura dohodnine na Hrvaškem. Empirična analiza determinant odmerjanja dohodnine na Hrvaškem je bila opravljena s pomočjo kointegracijske analize. V tej raziskavi so kot dejavniki dohodnine uporabljene gospodarske razmere, povprečna mesečna plača in število davkoplačevalcev. Kointegracijska analiza se izvaja z uporabo mesečnih podatkov od januarja 2008 do februarja 2016. Rezultati raziskave kažejo na statistično pomemben negativen vpliv gospodarskih razmer in statistično pomemben pozitiven vpliv povprečne mesečne plače in števila davkoplačevalcev na dolgotrajno odmerjanje dohodnine, kar je v skladu z ekonomsko in javnofinančno teorijo.
Keywords:davki, dohodnina, ekonomske teorije, determinante dohodnine, ekonomske razmere, plače, število davkoplačevalcev, Johansenov kointegracijski pristop, Hrvaška


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