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Pregled bibliografske jedinice broj: 730323

Tax incentives for research and development in Austria and Croatia: B-index


Hodžić, Sabina
Tax incentives for research and development in Austria and Croatia: B-index // Ekonomska misao i praksa : časopis Sveučilista u Dubrovniku, 1 (2013), 2; 397-416 (recenziran, prethodno priopcenje, znanstveni)


Naslov
Tax incentives for research and development in Austria and Croatia: B-index

Autori
Hodžić, Sabina

Izvornik
Ekonomska misao i praksa : časopis Sveučilista u Dubrovniku (1330-1039) 1 (2013), 2; 397-416

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopcenje, znanstveni

Ključne riječi
Corporate income tax ; tax incentives for research and development ; B-index ; tax expenditure

Sažetak
Tax incentives for research and development represent an important tax relief within corporate income tax. B-index helps to detect differences in the influence of tax system on private sector to invest in research and development. The main objective of this paper is to present tax incentives for research and development, and calculation of B-index in Austria and Croatia. B-index results show better treatment of R&D tax incentives in Croatia than in Austria. B- index value in Croatia is 1, 09 and in Austria 1, 25. Fiscal policy leaders must pay attention to offer tax incentives that are stimulative enough for companies not to lose interest in their use. Otherwise, country would only have short-term revenue in the budget. In order to increase state budget, it is very important to collect sufficient revenues from the corporate income tax.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija

Autor s matičnim brojem:
Sabina Hodžić, (310785)

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • EconLit