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Corporate Tax Systems in CEE


Blažić, Helena
Corporate Tax Systems in CEE // Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe
Brno: Brno University of Technology, Faculty of Business and Management, 2002. str. 41-47 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Corporate Tax Systems in CEE

Autori
Blažić, Helena

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe / - Brno : Brno University of Technology, Faculty of Business and Management, 2002, 41-47

Skup
The Tenth Annual International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

Mjesto i datum
Brno, Češka, 06-07.09.2002

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
corporate tax systems; CEE; Croatia; dividends

Sažetak
Paper compares corporate tax systems and their trends in the EU and CEEC. It concludes that separate tax rate for dividends at the shareholder level, which gains in importance in the EU, is the predominant form in the CEEC. Besides its efficiency (mitigation of double taxation), it has the advantage of simplicity in comparison with other forms of integration of corporate and personal income tax. It is also shown, at the example of Croatia, that this method is regressive.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
0081003

Ustanove
Ekonomski fakultet, Rijeka

Profili:

Avatar Url Helena Blažić (autor)

Citiraj ovu publikaciju

Blažić, Helena
Corporate Tax Systems in CEE // Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe
Brno: Brno University of Technology, Faculty of Business and Management, 2002. str. 41-47 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Blažić, H. (2002) Corporate Tax Systems in CEE. U: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe.
@article{article, author = {Bla\v{z}i\'{c}, H.}, year = {2002}, pages = {41-47}, keywords = {corporate tax systems, CEE, Croatia, dividends}, title = {Corporate Tax Systems in CEE}, keyword = {corporate tax systems, CEE, Croatia, dividends}, publisher = {Brno University of Technology, Faculty of Business and Management}, publisherplace = {Brno, \v{C}e\v{s}ka} }