SVIBOR - Papers - project code: 5-02-257

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Published papers on project 5-02-257


Quoted papers: 2
Other papers: 25
Total: 27


  1. Type of paper: Book

    Title: PUBLIC FINANCES BOOK I: ESSENTIALS OF THE THEORY AND ANALYSIS OF CATEGORY APARATUS INTERDEPENDENCE

    Authors:
    Sever, Ivo (111073)
    Publisher: Ekonomski Fakultet Rijeka i Tipograf d.d. Rijeka
    Year: 1995
    Number of pages: 730
    Number of references: 142
    Language: hrvatski
    Summary: The author analyzes: interdependence of public revenue aggregatesand domestic product or national income; essentials of the publicexpenditure theory and the system of financing public needs.Within that particularly the function of the state (the publicchoice theory), tax system and finally the interrelation ofpublic expenditure and economic development have been analyzed.
    Keywords: Public, finances, functions, methodology, alalysis, needs, theory, fiscal, nonfiscal, revenue, expenditure, system, financing, state, choice, economic, development, instruments, budget, multiplication.
    Other: Knjiga je u postupku pripreme za izdavanje (recenzije napisane). Sadržaj poglavlja IV. i V. rezultat su istraživanja u okviruprojekta.

  2. Type of paper: Book

    Title: Management of business and public financing

    Authors:
    Hadjina, Branko (93200)
    Prohaska, Zdenko
    Sever, Ivo (111073)
    Publisher: Ekonomski Fakultet Rijeka i Knjiga d.o.o. Rijeka
    ISBN: 953-6003-01-5
    Year: 1994
    Number of pages: 238
    Number of references: 164
    Language: hrvatski

  3. Type of paper: Paper in journal

    Title: ECONOMIC-FISCAL CHARACTERISTICS OF CORPORATE TAXATION (Original scientific paper)

    Authors:
    Sever, Ivo (111073)
    Hadjina, Branko (93200)
    Journal: ZAKONITOST, ZAGREB
    Number: 2
    ISSN: 0353-7099
    Year: 1993
    Pages: from 235 to 254
    Number of references: 10
    Language: hrvatski
    Summary: Besides economic-fiscal characteristics of the corporation taxs,the problem of assessing taxation, the effects of such taxationon corporate capital and the effects of financial resouces of thecorporate investments have been studies and quantitativelyanalyzed. The authors give a critical account of the function ofsuch a tax in the economic development from the viewpoint of thetax reform model in the Republic of Croatia.
    Keywords: Profit, taxation, tax, rates, revinancing, revenue, investment, cash-flow, capital, reform.

  4. Type of paper: Paper in journal

    Title: THE MODEL OF OPTIMIZING THE RELATION BETWEEN ECONOMIC DEVELOPMENT AND FISCAL REVENUE IN CROATIA (Original scientific paper)

    Authors:
    Hadjina, Branko (93200)
    Sever, Ivo (111073)
    Journal: RAČUNOVODSTVO, REVIZIJA I FINANCIJE, ZAGREB
    Number: 1
    ISSN: 0353-8087
    Year: 1994
    Pages: from 128 to 135
    Number of references: 8
    Language: hrvatski
    Summary: The extent of interdependence between economic development andfiscal revenue has been examined in the paper and theoptimalization model of these relations in the Republic ofCroatia has been constructed. It has been done bymathematic-economic engineering founded theoretically inmathematic macroeconomic modelling and the necessary empiricalfiscality values and the aggregate national income. The objectiveof econometric engineering is to assess the intervals ofparticular fiscalities or aggregates in the total fiscalities,that is in national income. These intervals will present thelimiting factors in the optimalization model.
    Keywords: Model, optimalization, macromodel, micromodel, economic, development, construction, testing, fiscal, revenue, database, econometric, taxes, final, results.

  5. Type of paper: Paper in journal

    Title: ADAPTATION OF CONSUMPTION TAXATION IN CROATIA (ORIGINAL SCIENTIFIC PAPER)

    Authors:
    Blažić, Helena (168793)
    Journal: Zbornik radova ekonomskog fakulteta Rijeka
    Number: 1
    ISSN: 0353-3689
    Volume: 11
    Year: 1993
    Pages: from 3 to 22
    Number of references: 23
    Language: hrvatski
    Summary: A considerable part of the advantage of VAT can be achieved bytransformation of the retail sales tax. But superiority of VATlies in the technique of tax collecting and resulting mostlyfiscal and also economic advantages. The present system inCroatia, as a hybrid of retail sales tax and some elements ofVAT, has due to tax cumulation poorer characteristics than eachof these taken separately. Some suggestions have been given todiminish certain problems in transition to VAT.
    Keywords: Consumption taxation, retail sales tax (RST), value added tax (VAT), economic aspects, social aspects, fiscal aspects, administartive aspects, border tax adjustment, VAT harmonisation in the EC, Croatia, transition problems.

  6. Type of paper: Paper in journal

    Title: ALTERNATIVE MODELS OF INCOME TAX PROGRESSION (Original scientific paper)

    Authors:
    Blažić, Helena (168793)
    Journal: Zbornik radova ekonomskog fakulteta Rijeka
    Number: 2
    ISSN: 0353-3689
    Volume: 11
    Year: 1993
    Pages: from 1 to 19
    Number of references: 22
    Language: hrvatski
    Summary: The models actual for Croatia are being compared: indirect anddirect progression with two classes, from the viewpoint ofefficancy (the broadness of classes is proposed) and fairness(through progression of residual income). The impact ofcontributions is analyzed (slight progressiveness is proposed),relief techniques (by pointing irrelevancy or proposing taxcredit) and taxation of savings (the measures of "standard"instead of "prepayment" type of direct taxation on consumptionare proposed).
    Keywords: Income tax progression, indirect progression, flat rate tax, linear tax, direct progression, average tax rate, marginal tax rate, welfare loss, supstitution effect, income effect, tax brackets, saving, tax reliefs, social security contributions, measures of progession.

  7. Type of paper: Paper in journal

    Title: Comparison of Personal Income Taxation in Slovenia and Croatia (1)

    Authors:
    Blažić, Helena (168793)
    Journal: Denar
    Number: 7
    ISSN: 0354-0472
    Volume: IV
    Year: 1994
    Pages: from 9 to 11
    Number of references: 20
    Language: slovenski
    Summary: Basic mutual characteristics and differencies of personal income taxation in Croatia and Slovenia are being presented. Their efficiency and equity aspects are underlined, laying stress on the greater readiness of Croatia to sacrifice the latter ones in order to achieve the former ones and to connect them with current reform tendencies in developed and transition economies. It has been pointed out that Slovenia is more inclined to "classical" model and Croatia to considerably radical acceptance of some current demands.
    Keywords: tax unit, tax base, income types, tax scedule, tax burden, tax treshold

  8. Type of paper: Paper in journal

    Title: Comparison of Personal Income Taxation in Slovenia and Croatia (2)

    Authors:
    Blažić, Helena (168793)
    Journal: Denar
    Number: 8
    ISSN: 0354-0472
    Volume: IV
    Year: 1994
    Pages: from 11 to 14
    Number of references: 20
    Language: slovenski
    Summary: See "Comparison of Personal Income Taxation in Slovenia and Croatia (2)"
    Keywords: See "Comparison of Personal Income Taxation in Slovenia and Croatia (1)"

  9. Type of paper: Paper in journal

    Title: Comparison of Personal Income Taxation in Slovenia and Croatia (3)

    Authors:
    Blažić, Helena (168793)
    Journal: Denar
    Number: 9
    ISSN: 0354-0472
    Volume: IV
    Year: 1994
    Pages: from 9 to 11
    Number of references: 20
    Language: slovenski
    Summary: See "Comparison of Personal Income Taxation in Slovenia and Croatia (1)
    Keywords: See "Comparsion of Personal Income Taxation in Slovenia and Croatia (1)"

  10. Type of paper: Paper in journal

    Title: Application of Direct Taxation of Consumption in the Republic of Croatia (Original scientific paper)

    Authors:
    Blažić, Helena (168793)
    Journal: Ekonomija / Economics
    Number: 8-9
    ISSN: 1330-0636
    Volume: 1
    Year: 1995
    Pages: from 473 to 497
    Number of references: 16
    Language: hrvatski
    Summary: The idea of direct personal consumption taxation has been almost fully realized in Croatia. Instead of its "standard" model, the "alternative" one has been accepted. The main advantage of this tax is in its unselective saving incentive, perhaps a little bit larger under the former model. The theoretical demands of accompanying this tax by the adequate transfer/wealth tax have been emphasized as well as specific characteristics of the Croatian transition to this tax.
    Keywords: personal expenditure tax, saving, capital income, estate/inheritance tax, gift tax, transition

  11. Type of paper: Paper in journal

    Title: Optimal taxation theory - characteristic, purpose and possible applications in modern economics - political systems of decision - making ( Review )

    Authors:
    Sever, Ivo (111073)
    Hadjina, Branko (93200)
    Journal: Zbornik radova ekonomskog fakulteta Rijeka
    Number: 2
    ISSN: 1330-6308
    Volume: 12
    Year: 1994
    Pages: from 209 to 219
    Number of references: 11
    Language: hrvatski
    Summary: The matrix of tax subsystems has been quantitatively analyzed by the optimal taxation theory with the purpose of finding the optimum between direct and indirect taxation, but also within each of the groups. The research results synthesis shows several significant quantitative criteria (principles) of this theory. There are adventages but also weaknesses in the optimal theory. It gives scietific criteria for decision - making on structure and functioning of tax subsystems. However the optimal taxation theory has the objectively set scope of efficacy as economic - political decisions in modern democratic-parliamentary societes are made on the basis of the principles of accodr among governing social groups.
    Keywords: optimal taxation theory, direct taxes, indirect taxes, taxation, optimal income taxation, optimal commodity taxation.

  12. Type of paper: Paper in journal

    Title: Optimal taxation of consumption and taxation costs in the Republic of Croatia ( original scientific paper )

    Authors:
    Hadjina, Branko (93200)
    Sever, Ivo (111073)
    Journal: FINANCIJSKA PRAKSA
    Number: 1
    ISSN: 0350-5669
    Year: 1995
    Pages: from 21 to 36
    Number of references: 6
    Language: hrvatski
    Summary: The link between the optimal consumption tax policy and the social costs of operating the tax subsystem has been left unexplored. To date there have been only two studies: the Heller-Shell study and S. Yitzhaki study. The latter is based on a clear methodological model, and can therefore be tested. It has helped in the orientation of this research. Yitzhaki's study is based on two commodities in the taxable base. Our research is based on the analysis of n commodities in the taxable base. This combined theoretical and analytical approach is tested on the cocrete situation in the Republic of Croatia, using data from the Ministry of Finance and data obtained in surveys carried out in a major firms in the country.
    Keywords: optimal taxation, maximization, function of indirect benefit, optimal base of taxation, administrative costs, optimal rate of taxation, empirical data.

  13. Type of paper: Paper in journal

    Title:

    Authors:
    Hadjina, Branko (93200)
    Sever, Ivo (111073)
    Journal: Zbornik radova ekonomskog fakulteta Rijeka
    Number of references: 16
    Language: hrvatski

  14. Type of paper: Paper in journal

    Title:

    Authors:
    Hadjina, Branko (93200)
    Sever, Ivo (111073)
    Language: hrvatski

  15. Type of paper: M.A.

    Title: PERSONAL INCOME TAXATION PROBLEMS
    Faculty: EKONOMSKI FAKULTET LJUBLJANA SVEUČILIŠTE U LJUBLJANI
    Date of defense: 06/28/93
    Language: hrvatski
    Number of pages: 202
    Summary: The current problem of personal income taxation is treatedtheoretically and practically from the point of view of reformprocesses in developed countries and transitional economies, byinternational comparison and applications to Slovenia andespecially Croatia. In that aspect the tax unit, tax structure,income concept, fringe benefits, capital gains,divident policy, rate of interest, tax reliefs, distorsiveeffects of progression, contributions, tax and contributionburden and income tax elasticity have been analyzed.
    Keywords: Personal income tax, tax structure, tax unit, income concepts, fringe benefits, capital gains, dividend policy, interests, taxs reliefs, progression, social security contributions, tax burden, income tax elasticity, tax reform, OECD member cointries, transition economies, Croatia, personal (direct) expenditure tax, future trends.


  16. Type of paper: Computer program

    Title: TAXING-1

    Authors:
    Hadjina, Branko (93200)
    Odering party: Ekonomski fakultet Rijeka - Znanstveno istraživački centar
    Institution depot: Ekonomski Fakultet
    HW platform: IBM PC AT 80386
    Operating system: PC DOS
    Programming language: Interni macro jezik QUATTRO PRO paketa
    Year: 1993
    Summary: TAXING 1 is computer integrated mathematic-economic engineeringoptimalization of the interdependence of economic development andtaxation. The program is developed within integrate businesspackage QUATTRO PRO 3.01 written in internal macro language. Theprogram enables "What if" simulations and finding optimumstructure of taxation, with maximalization of aggregates offiscal revenue at the level of the Republic of Croatia. Withinthe program the base with empirical date has been built foreconometric engineering for construction of mathematic-economicoptimalization model built also within the program TAXING 1.
    Keywords: Computer, integrated, mathematic, economic, engineering, QUATTRO PRO, simulations, optimalizations, tax, system, Republic, Croatia.

  17. Type of paper: Computer program

    Title: TAXING-2

    Authors:
    Hadjina, Branko (93200)
    Odering party: Ekonomski fakultet Rijeka - Znanstveno istraživački centar
    Institution depot: Ekonomski Fakultet
    HW platform: IBM PC AT 80386
    Operating system: PC DOS
    Programming language: Interni macro jezik QUATTRO PRO paketa
    Year: 1993
    Summary: The program is developed as computer integratedmathematic-economic (CIME) engineering of investment elaborationand enables monitoring the value capital of a corporation underthe effect of corporate tax in the process of reinvesting grossand net profit, particularly under accelerated depreciation.Knowing parameters CO, n, i, j, (initial investment, number ofreinvestment terms, revenue rate and profit tax rate) the programshows the amount of capital at the end of n-term of reinvestingnet profit, and the total amount of the paid profit rate. Theapplication is programmed within integrated business packageQUATTRO PRO 3.01 and enables "What if" simulation engineering.
    Keywords: computer, integrated, mathematic, economic, engineering, capital, investment, reinvestment, revenue,profit, tax, rate, depreciation, gross profit, net profit, "What if", simulation, corporate

  18. Type of paper: Computer program

    Title: IO-2ŽUP

    Authors:
    Hadjina, Branko (93200)
    Odering party: Poglavarstvo Primorsko Goranske Županije
    Institution depot: Ekonomski Fakultet
    HW platform: IBM PC AT 80386
    Operating system: PC DOS
    Programming language: Interni macro jezik QUATTRO PRO paketa
    Year: 1993
    Summary: The program is developed as computer integratedmathematic-economic (CIME) engineering input-output ofsubregional interaction in the County of Primorje and Gorskikotar in the relation to the subregions of the Islands, Primorjeand Gorski kotar, with the aim of maximizing the aggregates offinal demand, with the limmitation to the maximum possible totaloutput of each subregion. The application enables the simulationintervention on technical coefficients of intermediary transferswith the objective of changing the economic structure andapplication of CIME engineering in the projecion of futureeconomic growth of the County of Primorje and Gorski kotar. Theengineering is installed within the integrated business packageQUATTRO PRO 3.01.
    Keywords: Computer, integrated, mathematic, economic, engineering, input, output, regional, subregional, County, optimalization, final, technical, coefficient, simulation, projection, growth.
    Other: IO-2ŽUP CIME inžinjering razvijen je u okviru i za potrebestudije FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVE I UPRAVE , a unutar programa istraživanja na projektu 5-02-257.

  19. Type of paper: Computer program

    Title: IO-1ŽUP

    Authors:
    Hadjina, Branko (93200)
    Odering party: Poglavarstvo Primorsko Goranske Županije
    Institution depot: Ekonomski Fakultet
    HW platform: IBM PC AT 80386
    Operating system: PC DOS
    Programming language: Interni macro jezik QUATTRO PRO paketa
    Year: 1993
    Summary: The program is developed as computer integratedmathematic-economic (CIME) engineering within integrated businesspackage QUATTRO PRO 3.01 for econometric engineering and as adatabase to support the research on interacion of taxation in theCounty of Primorje and Gorski kotar and the Republic of Croatia.The application supplies fiscality elasticity coefficients inrelation to national income as a whole and per specific activity,and the graphic support in visualizilng the research.
    Keywords: Computer, integrated, mathematic, economic,engineering, econometric, coefficient, elasticity, fiscalities, County, Croatia, national, income, graphics, visualization, QUATTRO PRO.
    Other: Aplikacija IO-1ŽUP razvijena je u okviru i za potrebeistraživanja na studiji FINANCIRANJE JEDINICA LOKALNE SAMOUPRAVEI UPRAVE a u sadržaju programa istraživanja na projektu 5-02-257.

  20. Type of paper: Survey/Study

    Title: FINANCING THE UNITS OF LOCAL SELF-GOVERNMENT AND GOVERNMENT

    Authors:
    Sever, Ivo (111073)
    Vitezić, Neda
    Hadjina, Branko (93200)
    Gvozdić, Nikola
    Stevanović, Božidar
    Blažić, Helena (168793)
    Ordering party: Poglavarstvo Primorsko Goranske Županije
    Institution depot: Ekonomski fakultet Rijeka - Znanstveno istraživački centar
    Year: 1993
    Number of pages: 176
    Language: hrvatski
    Summary: The deterioration of the county economic position in the relationto the state average has been pointed out. The relative taxation(particularly in proprietary asset structure) has been to thedetriment of the county. There are several reasons. The newmethod of municipal, town and county financing has substantiallynarrowed their authorities regarding tax policy. The importantisssue of local government is the satisfactory level of thefreedom in using the own resources by the local authorities. Toimprove the level of fiscal capacity of the municipalities in theCounty of Primorje and Gorski kotar it is essential to increasethe aggregate national income as soon as possible. A new approachis necessary in taxation policy in agriculture, forestruy,fishery and maritime economy.
    Keywords: Fiscal, capacity, production, taxes, contributions, income, taxation, financing, authorizations, analysis, local, finances, budget, vertical, circulation, agriculture, forestry, maritime economy.
    Other: Studija je priređena izvan planiranog istraživanja za 1993.godinuali je u okviru sadržaja programa projekta

  21. Type of paper: Manuscript

    Title: DIRECT AND INDIRECT TAX RELATION

    Authors:
    Sever, Ivo (111073)
    Summary: The development of taxation and the global socio-economic growthhave been analyzed theoretically and analytically. It is statedthat the direct and indirect tax relation is the result ofeconomic and political characteristics and interests of thesociety, that is the result of certain models of society andeconomy. The fiscal theory has pointed to the criteria forestablishing the relation between the direct and indirect groupof taxes. The major contribution was given by the work of R.Remsy-, I. M. D. Little, J.Timbergen, D. Walker, A. B. Atkinson,J. E. Stiglitz and severas other authors (first of all Miralees)in the scope of "Optimum Taxation Theory" in the seventies.
    Keywords: Direct, indirect, taxes, economic, growth, traditional, transitory, modern, society, criteria, optimum, income, goods, combination, theorem, linear, nonlinear, function.
    Other: Ovo istraživanje je u tijeku i valja ga podgotoviti.

  22. Type of paper: Manuscript

    Title: TAX SYSTEM OF GERMANY - PERSONAL INCOME TAX

    Authors:
    Blažić, Helena (168793)
    Language: hrvatski
    Summary: The paper shows the position of personal inome tax in the fiscalstructure of Germany and distribution of the revenue accordingto the level of public authorities, option in the choice, of taxunit, treatment of specific income resources, tax reliefs and thetype of progression. The characteristics of german system arepointed out such as untaxed mayor par of pension, privilegedtreatment of capital gain, the way of calculating taxation,the measures of reduction and elimination of double taxation ofdividends.
    Keywords: Germany, personal income tax, tax-sharing arrangement, optional taxation, income splitting, income types, tax allowances, special expenditures (Sonderausgaben), extraordinary charges (Aussergewoehniche Belastungen), employee share schemes, pensions.
    Other: Radni materijal za potrebe poslijediplomskog studija"Management".

  23. Type of paper: Manuscript

    Title: GRANTS FROM CENTRAL GOVERMENT TO LOWER LEVEL GOVERMENTS

    Authors:
    Blažić, Helena (168793)
    Language: hrvatski
    Summary: Advantages and disadvantages of grants have been elaborated,pointing out that they are an indispensable element in thestructure of local revenue in developed countries. Their basicgoals are explained: vertical and horizontal equity, correctionin the supply of public goods in line with eksternal spill-overeffects and political objectives. The survey of the categories ofgrants is given and it is said thah theoretical attitude oninferiority of not only general (block) grants but also special(categorical) nonmatching grants in comparison to matching grantsis untenable.
    Keywords: Local government autonomy, vertical fiscal equity (balance), horizontal fiscal equity (balance), spill-over effects, political objectives, general (block) grants, special (categorical) grants, matching grants, nonmatching grants.
    Other: Rad je pripremljen u okviru dionice "Teoretska, konvencionalna ipraktično-politička načela u pogledu financiranja lokalnih razinajavne vlasti" Studije "Financiranje jedinica lokalne samouprave iuprave", te kasnije, zbog preopsežnosti dionice (4,5 a.a.), teočekivanog manjeg interesa Naručitelja za dotičnu problematiku,nije uključen u konačnu verziju Projekta.

  24. Type of paper: Invited lecture

    Title:
    Institution: Centro Interuniversitario Ticinesse Lugano-Svizzera
    Year: 1991


  25. Type of paper: Other

    Title: The influence of tax policy on the development of SMEs

    Authors:
    Blažić, Helena (168793)
    Type of work: članak - izlaganje na konferenciji
    Language: hrvatski
    Summary: The situation in Croatia is compared with current fiscal problems of developed countries, especially of EU member countries, which hinders the development of SMEs. The advantage of SMEs in our country lies ih the tax neutrality regarding retained profits, while the disadvantage lies in the considerable burden of labour in general, and the distinct gap of tax treatment between investment and employment. The necessity of further mitigation of difficult position in which SMEs will have come after introducing VAT is pointed out.
    Keywords: small and medium-sized enterprises (SMEs), corporation tax, personal income tax, value added tax, social security contributions
    Other: Rad je prijavljen za međunarodnu konferenciju "SME u ekonomskom razvoju", koja će se održati 16. i 17. studenoga na Ekonomskom fakultetu u Rijeci.


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