Enter the e-mail address associated with your account.
Click "send" to have your password e-mailed to you.

Email:
Institute of Public Finance

Creative Commons License
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License
Archive
print

Personal income tax non-standard reliefs in European Union member states, Croatia and countries of the region


Helena Blažić, University of Rijeka, Faculty of Economics, Rijeka, Croatia
Saša Drezgić, University of Rijeka, Faculty of Economics, Rijeka, Croatia


Abstract
The paper presents an overview of the current situation in personal income tax non-standard reliefs for the EU-15, most of the EU-12, Croatia and countries of the region, as well as a comparison of them for 2006-2011. A review of personal income tax relief issues in last twenty years is given, especially concerning the reaction of the entire personal income tax system to the economic and financial crises. It is followed by comparative analysis of non-standard tax reliefs in the stated period. Despite the mostly negative attitude of tax theory (and policy), economic crisis and fiscal consolidation, they still play very significant role. The EU-15 actually broadened these reliefs in the period observed, while the analyzed EU-12, Croatia and countries of the region with less developed non-standard tax reliefs have reduced them significantly. Many of these countries, accordingly, have none today. Since the introduction of the new personal income tax system in 1994 Croatia has gone a long way, from their complete exclusion to the inclusion of almost all of them and in the end the exclusion of almost all of them.

Keywords:  non-standard tax reliefs; personal income tax; European Union; Croatia; economic crisis

Year:  2013   |   Volume:  37   |   Issue:  1   |   Pages:  73 - 107   

Full text (PDF)   |   DOI: 10.3326/fintp.37.1.3   |   E-mail this article   |   Download to citation manager
 March, 2013
I / 2013
DOAJ
Hrčak
RePEc
CrossRef
CrossCheck
EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
In order to give you a better user experience, cookies have been stored on your computer.
By accessing the website www.fintp.hr the user has given consent to using cookies. More information