engleski

The Role of Fiscal Policy in Development of Entrepreneurship in Croatia

Since small business is crucial for a entrepreneurship development in transition economies, the paper presents critical analysis of the Croatian tax policy towards small business. It points out the specific tax advantages for the entrepreneurship in general in Croatia at the field of direct taxes, but also a lack of tax preferences for small business. The inadequacy of VAT optional registration relief, as well as high burden of labor costs are discussed.

personal income tax; VAT; corporate income tax; small business; Croatia; transition economies

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