Dividend Taxation: The Comparative Analysis with Emphasis on Slovenia and Croatia

Abstract

The paper presents and analyses different corporate tax systems (methods of integration of corporate and personal income tax). The comparative and dynamic analysis shows that schedular treatment gains in importance. Particular attention is given to Slovenia and Croatia, which has just modified its system of separate tax rate for dividends. Now both countries have the dividend exemption method – the former a partial and the later a full method. The measurement of the dividend relief shows that this benefit is distributed regressively in both of the countries.