Economic Double Taxation in Croatia

The authoress analyzes profit tax system with a special reference to the current situation in developed and transitional countries. She calculates effective tax rates and alleviation level of economic double taxation, respectively dividends reliefs for Croatia for different versions (without surtax or with surtaxes, and for various levels of marginal rates).
She concludes that selected system in Croatia & the one with uniform reduced flat-rate (as a component of broader system) which is especially spread exactly in countries in transition, has repressive character of relief.