Analysis of Small Business Entities According to Tax Treatment in Croatia (CROSBI ID 585462)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Kurnoga Živadinović, Nataša ; Sokol, Nika ; Kukuruzović, Ivana
engleski
Analysis of Small Business Entities According to Tax Treatment in Croatia
In Croatia, small business entities are legally allowed to choose whether they want to be subject to personal income tax or corporate income tax. In this paper we define the difference between small business entities in the income tax system and in the corporate tax system. Furthermore, we determine when it is justified for a small business entity to go from one form of taxation to another. The mere change of the tax form triggers a series of changes that may be favorable, unfavorable or neutral for a small business. According to the data it can be concluded that the number of small businesses that decided to move towards the corporate income tax in each year increases.
Corporate income tax; personal income tax; small business entities; tax payer; tax form
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Podaci o prilogu
268-271.
2010.
objavljeno
Podaci o matičnoj publikaciji
Development, Energy, Environment, Economics
Mladenov, Valeri ; Psarris, Kleanthis ; Mastorakis, Nikos ; Caballero, Amauri ; Vachtsevanos, George
WSEAS Press
978-960-474-253-0
1792-6553
Podaci o skupu
International Conference on Development, Energy, Environment, Economics (DEEE '10)
predavanje
30.11.2010-02.12.2010
Puerto de la Cruz, Španjolska