Pregled bibliografske jedinice broj: 792334
The Impacts of the Common Consolidated Corporate Tax Base in Croatia
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 priopćenje, znanstveni)
CROSBI ID: 792334 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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 priopćenje, 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
Profili:
Sabina Hodžić
(autor)
