Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia
The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, which has just modified its s...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Ljubljana Press (Založba Univerze v Ljubljani)
2005-03-01
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| Series: | Central European Public Administration Review |
| Subjects: | |
| Online Access: | https://journals.uni-lj.si/CEPAR/article/view/20194 |
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| _version_ | 1832591422428020736 |
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| author | Helena Blažić Dženeta Bašagić |
| author_facet | Helena Blažić Dženeta Bašagić |
| author_sort | Helena Blažić |
| collection | DOAJ |
| description | The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, which has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former a partial and the later a full method. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries. |
| format | Article |
| id | doaj-art-132f3b1c9242458baa3cabc9b5e8a846 |
| institution | Kabale University |
| issn | 2591-2240 2591-2259 |
| language | English |
| publishDate | 2005-03-01 |
| publisher | University of Ljubljana Press (Založba Univerze v Ljubljani) |
| record_format | Article |
| series | Central European Public Administration Review |
| spelling | doaj-art-132f3b1c9242458baa3cabc9b5e8a8462025-01-22T10:56:35ZengUniversity of Ljubljana Press (Založba Univerze v Ljubljani)Central European Public Administration Review2591-22402591-22592005-03-013110.17573/cepar.v3i1.39Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and CroatiaHelena BlažićDženeta BašagićThe paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, which has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former a partial and the later a full method. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries.https://journals.uni-lj.si/CEPAR/article/view/20194economic double taxationdividendscorporate taxpersonal income taxregressivity |
| spellingShingle | Helena Blažić Dženeta Bašagić Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia Central European Public Administration Review economic double taxation dividends corporate tax personal income tax regressivity |
| title | Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia |
| title_full | Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia |
| title_fullStr | Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia |
| title_full_unstemmed | Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia |
| title_short | Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia |
| title_sort | dividend taxation the comparative analysis with emphasis on slovenia and croatia |
| topic | economic double taxation dividends corporate tax personal income tax regressivity |
| url | https://journals.uni-lj.si/CEPAR/article/view/20194 |
| work_keys_str_mv | AT helenablazic dividendtaxationthecomparativeanalysiswithemphasisonsloveniaandcroatia AT dzenetabasagic dividendtaxationthecomparativeanalysiswithemphasisonsloveniaandcroatia |