SVIBOR - Papers quoted in CC - project code: 5-02-257
MINISTRY OF SCIENCE AND TECHNOLOGY
Strossmayerov trg 4, HR - 10000 ZAGREB
tel.: +385 1 459 44 44, fax: +385 1 459 44 69
E-mail: ured@znanost.hr
SVIBOR - Collecting Data on Projects in Croatia
Papers quoted in Current Contents on project 5-02-257
Quoted papers: 2
Other papers: 25
Total: 27
Title: THE PROBLEM OF THE CHOICE OF TAX UNIT AND TAX TREATMENT OF
FAMILY
- Authors:
- Blažić, Helena (168793)
Journal: RAČUNOVODSTVO, REVIZIJA I FINANCIJE, ZAGREB
Number: 10
ISSN: 0353-8087
Volume: 3
Year: 1993
Pages: from 77 to 82
Number of references: 12
Language: hrvatski
Summary: By international comparison is stated that the choice of
tax unitis a formal question, and that the choice of family reliefs
andtransfers is relevant for the appropriate tax treatment of afamily.
Alternative models of reliefs and their combining withtransfers have been
suggested ("non wastable" tax credit,broadening of cash transfers or
supplementing tax allowance bycash transfers for lower income groups), and
child care credit.
Keywords: Tax unit, family status, tax reliefs, tax credit, "non wastable" tax credit, tax allowanse, child care relief, international comparison, cash transfers, tax burden, average production worker (APW), Croatia.
Title: Justifiability of Including Non-Standard Reliefs in
Croatian Income Tax (Preliminary communication)
- Authors:
- Blažić, Helena (168793)
Journal: Zbornik radova ekonomskog fakulteta Rijeka
Number: 2
ISSN: 1330-6308
Volume: 12
Year: 1994
Pages: from 69 to 83
Number of references: 22
Language: hrvatski
Summary: The paper analyzes the so-called non-standard tax reliefs,
which Croatian income tax system lacks and particulary those for health and
medical expenses, charitable contributions, work-related expeses and
voluntary forms of insurance. While non-existence of deductibility of
interest payments is agreed upon and justified practically and
theoretically, the arguments are stated in favor of reliefs for health and
medical expenses, charitable contributions and work-related expenses to be
included. As regards the fourth relief the arguments are controversial.
Keywords: non-standard tax reliefs, relief for health and medical expenses, relief for charitable contributions, relief for work-related expenses, reliefs for voluntary insurance
Information: svibor@znanost.hr
