Naslov
The Legal Environment Of Business With Respect To Changes In Income Tax

Autori
Martinčević, Ivana ; Kozina, Goran ; Matić, Mario

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

Izvornik
Book of proceedings: Economic and Social Development, International Scientific Conference on Economic and Social Development – "Sustainable Tourist Destinations" - Varazdin, 24-25 October 2019 / Milkovic, Marin ; Keček, Damira ; Hammes, Khalid - Varaždin : Varazdin Development and Entrepreneurship Agency in cooperation with University North Faculty of Management University of Warsaw Faculty of Law, Economics and Social Sciences Sale - Mohammed V University in Rabat, 2019, 18-24

Skup
46th International Scientific Conference on Economic and Social Development: "Sustainable Tourist Destinations"

Mjesto i datum
Varaždin, Hrvatska, 24.10.2019. - 25.10.2019

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
business ; income ; legal ; tax

Sažetak
In terms of the legal environment for businesses, one of the main areas is the tax load salary. The tax system has two opposing sides, on the one hand, that is, entrepreneurs and employers who advocate the lowest possible burdens, and on the other, a state that must generate sufficient tax revenue. According to the tax burden, Croatia is not ranked well in comparison to other EU countries, and employers' organizations often warn about problems of Croatian employers. The Government of the Republic of Croatia has introduced certain tax exemptions with the aim of reducing the tax burden on labor and improving the competitiveness of Croatian companies in relation to the EU market. The main objective of this paper is to investigate the impact and significance of new tax and other legal changes related to workload and to show the effectiveness or ineffectiveness of legal changes in the example of wage calculations in Croatia.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA