LEGISLATOR’S COMMITMENT TO THE FUNDAMENTAL (SOCIAL) TAX PRINCIPLES IN THE CONTEXT OF THE DESIGN OF INCOME TAX SYSTEM IN THE REPUBLIC OF CROATIA
Because of its basic structural feature of adaptability to the taxpayer’s economic capacity, personal income tax is one of the basic instruments for achieving tax equity. The progressiveness of the personal income tax system does not exclusively affect the realization of the redistributive principle...
| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
University of Rijeka, Faculty of Law
2022-01-01
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| Series: | Zbornik Pravnog Fakulteta Sveučilišta u Rijeci |
| Subjects: | |
| Online Access: | https://hrcak.srce.hr/file/402783 |