engleski

Tax Reliefs as Factors of Permanent Impact on Company's Tax Revenue: Empirical Research in Croatia

A company's profit tax is a fiscal form of the tax system. The tax depends on the total increase in economic activity and can, to a large extant, influence economic development. Tax system throughout the world differ in terms of their structure for this fiscal form. Since its introduction to the present day the tax system has experienced many modifications. Numerous tax incentives (relief)with different impacts on tax revenue have been used in the world. Of more than 100 types of tax relief, the majority are in the category of income tax. Each form implies either a decrease in the tax rate or narrowing of the tax base. This article determines categories of tax incentives, specifically those that have characteristics of permanent effects on tax revenue, used by companies in Croatia. This research also deals with the usage of tax incentives as permanent factor that have characteristics of incentives, such as education cost and cost of scientific research projects, and their impact on tax revenue.

tax relief ; corporate tax profit ; cost of education ; cost of research

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