Naslov
Competitiveness and Tax Reforms - Friends or Foes?

Autori
Bogovac, Jasna ; Arbutina, Hrvoje

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
The Legal Framework for Economic Competitiveness, Sixth Bosnian Herzegovinian, Croatian and Turkish Jurist Days / Šimić Banović, Ružica - Zagreb : Pravni fakultet Sveučilišta u Zagrebu, 2019, 6-20

ISBN
978-953-270-128-9

Skup
The Legal Framework for Economic Competitiveness: Sixth Bosnian Herzegovinian, Croatian and Turkish Jurist Days

Mjesto i datum
Zagreb, Hrvatska, 19.04.2017. - 23.04.2017

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
competitiveness, tax, tax reform, corporate income tax, value added tax, personal income tax, tax administration

Sažetak
This paper deals with the impact the key taxes exert on competitiveness in Croatia. The aim of the paper is to expose and analyse the main features of those taxes (corporate income tax, value added tax and personal income tax) and how and to what extent they influence Croatia's competitiveness. The hypothesis is that two features of the tax system influence the competitive ability of the country: complexity, often unnecessary and harmful, and the often biased tax administration approach towards taxpayers. Researching the subject, the authors employed different methods: normative analysis, historical approach, comparative method. The conclusion is that both features stressed in the hypothesis indeed do negatively influence the competitiveness of the Croatian economy to certain, not negligible extent.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA