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Pregled bibliografske jedinice broj: 438924

Effective Corporate Income Tax Burden in Croatia


Šimović, Hrvoje
Effective Corporate Income Tax Burden in Croatia // Zagreb international review of economics & business, 12 (2009), 2; 107-121 (podatak o recenziji nije dostupan, članak, znanstveni)


CROSBI ID: 438924 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Effective Corporate Income Tax Burden in Croatia

Autori
Šimović, Hrvoje

Izvornik
Zagreb international review of economics & business (1331-5609) 12 (2009), 2; 107-121

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
effective tax rates; corporate income tax; tax holidays; Croatia

Sažetak
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing the basic indicators of the CIT burden, the paper also presents a calculation of the effective tax rate based on the application of the Devereux-Griffith methodology. Apart from the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), also the EATR will be calculated for cases in which tax holidays are used.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo



POVEZANOST RADA


Projekti:
002-0022469-2465 - Inovacije, ulaganje u ljudski kapital i rast konkurentnosti Hrvatske (Jurlina Alibegović, Dubravka, MZOS ) ( POIROT)
066-0661428-1116 - Razvoj hrvatskog fiskalnog sustava i njegovo usklađenje s pravom EU (Šimović, Jure, MZOS ) ( POIROT)

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Hrvoje Šimović (autor)

Poveznice na cjeloviti tekst rada:

Pristup cjelovitom tekstu rada Hrčak

Citiraj ovu publikaciju:

Šimović, Hrvoje
Effective Corporate Income Tax Burden in Croatia // Zagreb international review of economics & business, 12 (2009), 2; 107-121 (podatak o recenziji nije dostupan, članak, znanstveni)
Šimović, H. (2009) Effective Corporate Income Tax Burden in Croatia. Zagreb international review of economics & business, 12 (2), 107-121.
@article{article, author = {\v{S}imovi\'{c}, H.}, year = {2009}, pages = {107-121}, keywords = {effective tax rates, corporate income tax, tax holidays, Croatia}, journal = {Zagreb international review of economics and business}, volume = {12}, number = {2}, issn = {1331-5609}, title = {Effective Corporate Income Tax Burden in Croatia}, keyword = {effective tax rates, corporate income tax, tax holidays, Croatia} }
@article{article, author = {\v{S}imovi\'{c}, H.}, year = {2009}, pages = {107-121}, keywords = {effective tax rates, corporate income tax, tax holidays, Croatia}, journal = {Zagreb international review of economics and business}, volume = {12}, number = {2}, issn = {1331-5609}, title = {Effective Corporate Income Tax Burden in Croatia}, keyword = {effective tax rates, corporate income tax, tax holidays, Croatia} }

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka::


  • EconLit
  • Journal of Economic Literature





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