Jedinstveni porezni sistem
A Single Tax System or a Unique Basis for the Tax System?
Author(s): Kasim I. BegićSubject(s): Political Sciences, Government/Political systems, Political economy, Economic development, Fiscal Politics / Budgeting
Published by: Fakultet političkih znanosti u Zagrebu
Keywords: Single Tax System; Unique Basis; Tax System;
Summary/Abstract: The debate concerning tax reform in Yugoslavia is largely reduced to redistribution of financial competences between the federation and the republics while the functional basis of the system of taxation — its aims and efficiency — is neglected. Instead of arguing whether there should be a single system or several orchestrated ones the question which ought to be considered is how to establish a tax system that would be suitable to a market economy. In this context the author discusses the specific features of fiscal federalism and, referring to Oates, makes the point that in market economics all tax systems are of a federal nature in a higher or lesser degree and that the real problem is to find out how far it is suitable to decentralize them. Two aspects of fiscal federalism are given special consideration: the division of financial competences between the federal government and the authorities in the federal units, and inter-budget transfers
Journal: Politička Misao
- Issue Year: XXVII/1990
- Issue No: 03
- Page Range: 44-49
- Page Count: 6
- Language: Croatian