[雙語翻譯]--外文翻譯--新創(chuàng)所得稅變化帶來的后果（英文）

1、524Domagoj Pavi? ? Domagoj Kara?i?: NEWLY CREATED CONSEQUENCES CAUSED BY THE CHANGE OF INCOME TAXNEWLY CREATED CONSEQUENCES CAUSED BY THE CHANGE OF INCOME TAXDomagoj PAVI?, dipl.oec Vodovod-Graditeljstvo d.o.o., Osijek

2、, Hrvatskadomagoj.pavic@vodovod.comDomagoj KARA?I?, Ph.D. Faculty of Economics in Osijek, Republic of Croatiakaracic@efos.hrAbstractAmendments of the Law on Income Tax and increase of the personal deduc-tion will result

3、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 finance their

4、 needs, also 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 in

5、crease of surtax local self-govern-ment units tried to compensate for the decreased income and cash inflow from employment income tax. Tis paper strives to explore the thesis that local self-government units, through the

6、 increase or introduction of additional surtax, attempt to collect the same amount of financing funds as in previous periods.Keywords: income tax, personal deduction, surtax, cities and municipalities JEL Classification

7、: F65, G2, H2526Domagoj Pavi? ? Domagoj Kara?i?: NEWLY CREATED CONSEQUENCES CAUSED BY THE CHANGE OF INCOME TAXemployment income and reduction of tax base is the fact that taxpayers’ income necessary for provisions for b

8、asic existential needs should not be taxed. Main deductions under the existing law can be increased for: - part of personal deduction for dependent children,- part of personal deduction for dependent spouse,- part of

9、 personal deduction for other dependent members of the family,- part of personal deduction for invalidity.According to the Law on income tax, personal deduction has been changed many times since 1994, when it was first

10、 introduced.Table 1: Overview of the changes of the primary personal deductions from 1994 to 2015 Period Primary personal deduction1.1.-31.12.1994. 332,001.2.-30.6.1994. 400,001.7.-31.12.1994. 500,001.1.1995.-31.12.199

11、6. 700,001.1.1997.-31.12.1998. 800,001.1.1999.-31.3.2000. 1.000,001.4.2000.-31.12.2002. 1.250,001.1.2003.-31.12.2004. 1.500,001.1.2005.-30.6.2008. 1.600,001.7.2008.-29.2.2012. 1.800,001.3.2012.-31.12.2014. 2.200,001.1.20

12、15.- 2.600,00Source: Bartolec, S., Uljani?, I. (2015.) ?Osobni odbitak–zna?enje, povijesni pregled i izm- jene“, Porezni vjesnik, 55 Te personal deduction is used only in the disbursement of employment income, while

13、in other types of income personal deduction is not used.2.3. SALARY CALCULATON ? EMPLOYMENT INCOMELaw concerning the financing of units of local and regional self-government (Official Gazette of RC (NN 147/14)) deter