ECONOMIC DOUBLE TAXATION IN CROATIA

Autorica analizira sustave poreza na dobit u Hrvatskoj s posebnim osvrtom na trenutnu situaciju u razvijenim i tranzicijskim zemljama: računa efektivne porezne stope i stupanj ublažavanja ekonomskog dvostrukog oporezivanja odnosno olakšice za dividende za Hrvatsku za različite varijante (bez) prireza is prirezima i za različite razine marginalnih stopa. Zaključuje da izabrani sustavu Hrvatskoj - onaj jedinstvene snižene proporcionalne stope, koji je posebno zastupljen upravo u zemljama tranzicije, ima regresivni karakter olakšice.The authoress analyzes profit tax system with a special reference to the current situation in developed and transitional countries. She calculates effective tax rates and alleviation level of economic double taxation, respectively dividends reliefs for Croatia for different versions (without surtax or with surtaxes, and for various levels of marginal rates). She concludes that selected system in Croatia – the one with uniform reduced flatrate (as a component of broader system) which is especially spread exactly in countries in transition, has repressive character of relief