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Pregled bibliografske jedinice broj: 792334

The Impacts of the Common Consolidated Corporate Tax Base in Croatia


Hodžić Sabina
The Impacts of the Common Consolidated Corporate Tax Base in Croatia // Ekonomski vjesnik : časopis Ekonomskog fakulteta u Osijeku, Vol. 28 (2015), No.2; 327-338 (recenziran, prethodno priopcenje, znanstveni)


Naslov
The Impacts of the Common Consolidated Corporate Tax Base in Croatia

Autori
Hodžić Sabina

Izvornik
Ekonomski vjesnik : časopis Ekonomskog fakulteta u Osijeku (0353-359X) Vol. 28 (2015), No.2; 327-338

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

Ključne riječi
Fiscal policy ; corporate income tax ; common consolidated corporate tax base ; formula apportionment

Sažetak
As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth.

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:


  • Web of Science Core Collection (WoSCC)
    • Emerging Sources Citation Index (ESCI)
  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • ABI/INFORM
  • CAB Abstracts
  • EconLit