1、中文 1323 字， 900 单词， 4600 英文字符 出处： Pavic D, Karacic D. Newly Created Consequences Caused By The Change Of Income TaxJ. Interdisciplinary Management Research, 2015, 11. NEWLY CREATED CONSEQUENCES CAUSED BY THE CHANGE OF INCOME TAX Domagoj PAVI, dipl.oec Domagoj KARAI, Ph.D. Abstract Amendments of the L
2、aw on Income Tax and increase of the personal deduc- tion will result in the decrease of liabilities and payments of employment in- come tax. Since income tax is a joint income of state and local governments, cities and municipalities will get a smaller portion of the funds to nance their needs, als
3、o many programs and activities of cities and municipalities will come into question. In order to achieve plans and forecasted activities, cities and municipalities introduced an increase of surtax. With this increase of surtax local self-govern- ment units tried to compensate for the decreased incom
4、e and cash inow from employment income tax. Gis paper strives to explore the thesis that local self- government units, through the increase or introduction of additional surtax, attempt to collect the same amount of nancing funds as in previous periods. Keywords: income tax, personal deduction, surt
5、ax, cities and municipalities INTRODUCTION Provisions of the Constitution of Republic of Croatia (NN 05/14) regulate that everyone is obliged to participate in the settlement of the public expenses, in accordance with their own economic opportunities. In addition, it indicates that the tax system is
6、 based on principles of equity and equality. Equity in taxation ( Jelcic, 2001, 109) can be achieved by establishing the obligation of payment of taxes to all citizens of the country, or it can be based on equality in taxation, so that taxation is conducted according to the economic capacity of taxpayers. Main feature of the income tax is its social function, which undoubtedly arises from the regulations on the income tax and numerous provisions de- signed to reduce the tax liabilit
