- 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.
- 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
- 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.
- 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.
- 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.
- 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.
- 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
- 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)"
- 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)"
- 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
- 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.
- 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.
- 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
- Type of paper
: Paper in journal
Title:
- Authors:
- Hadjina, Branko (93200)
- Sever, Ivo (111073)
Language: hrvatski
- 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.
- 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.
- 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
- 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.
- 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.
- 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
- 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.
- 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".
- 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.
- Type of paper
: Invited lecture
Title:
Institution: Centro Interuniversitario Ticinesse Lugano-Svizzera
Year: 1991
- 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.
