Nalazite se na CroRIS probnoj okolini. Ovdje evidentirani podaci neće biti pohranjeni u Informacijskom sustavu znanosti RH. Ako je ovo greška, CroRIS produkcijskoj okolini moguće je pristupi putem poveznice www.croris.hr
izvor podataka: crosbi !

Impact of tax treatment of pension savings on financial market and corporate governance (CROSBI ID 603600)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Krišto, Jakša ; Knežević, Danijel Impact of tax treatment of pension savings on financial market and corporate governance // Proceedings of the 1st OFEL Conference on Corporate Governance / Tipurić, Darko ; Podrug, Najla (ur.). Zagreb: Centar za istraživanje i razvoj upravljanja (CIRU), 2013. str. 171-179

Podaci o odgovornosti

Krišto, Jakša ; Knežević, Danijel

engleski

Impact of tax treatment of pension savings on financial market and corporate governance

Pension savings in a form of mandatory or voluntary funded pensions are becoming basis of pensions systems around the globe and perquisite of adequate pension benefits. Funded pensions have a strong influence on development of financial market and institutional investors, on the whole economy and on corporate governance practice. Government is, therefore, encouraging private and occupational pension savings in a form of various pension products of second and third pillar of pension system. These government incentives usually are a favourable fiscal treatment through different tax treatment of pension savings, investment return or pension benefits. The purpose of this article is to examine tax treatment of pension saving in various countries and relate them with financial market development and influence on corporate government practices. Article is giving an overview of tax treatment of second and third pillar pension products in different European Union member states and strategic consideration of this favourable fiscal policy. In the second part of the paper, research is being conducted on the effectiveness of explored pension tax incentives for the development of financial market and corporate governance practice. In the end, the article proposes shape of tax incentive policy of pension products in Croatia. Advantages of proposed tax incentives for pension products would be in ensuring competitiveness and level playing field of pension products, growth of pension savings, institutional investors’ assets, dynamics of financial market and improved and transparent corporate governance. Authors are imposing a need for improving tax incentives of pension products in Croatia and analysing possible outcomes and benefits.

Financial market and corporate governance development; Pension savings; Tax treatment

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

nije evidentirano

Podaci o prilogu

171-179.

2013.

nije evidentirano

objavljeno

978-953-57413-2-9

Podaci o matičnoj publikaciji

Proceedings of the 1st OFEL Conference on Corporate Governance

Tipurić, Darko ; Podrug, Najla

Zagreb: Centar za istraživanje i razvoj upravljanja (CIRU)

Podaci o skupu

The 1st OFEL Conference on Corporate Governance: Organizational, Financial, Ethical and Legal Issues of Corporate Governance

predavanje

12.04.2013-12.04.2013

Dubrovnik, Hrvatska

Povezanost rada

Ekonomija