Naslov
ROLE OF TAX IN THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES

Autori
Horvat, Đuro ; Pleš, Ante ; Kristijan, Ljiljana

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

Izvornik
GLOBALIZATION AND ENTERPRENEUERSHIP: FEARS, CHALLENGES AND OPPORTUNITIES / Krbec, Denisa - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003, 233 - 241

Skup
International Conference GLOBALIZATION AND ENTERPRENEUERSHIP: FEARS, CHALLENGES AND OPPORTUNITIES

Mjesto i datum
Pula, Hrvatska, 24.04.2003. - 26.04.2003

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
tax; tax burden; tax policy; transition; development

Sažetak
The development of small and medium-sized businesses depends on the political and economic values. The economies of the countries in transition are searching for transition paths and new models with a view to regulating the market as quickly as possible and link to the developed markets.Experience shows that in the development of small and medium-sized businesses the actions of the state and its regulatory role is essential to creating conditions for market oriented functioning. This is supported by the fact that at the level of the European Union harmonisation of related burdens is underway to adjust and define stimulating tax policy.This way the state removes the obstacles to setting up a free market and free entrepreneurship, stabilises their economic status and existence throughout the first stages of their work.Consequently, it may be concluded that even the development of small and medium-sized businesses requires and institutional framework to stimulate it through reasonable taxation and respecting the principles of market economy and utilisation of experience of both developed markets and of the countries in transition. The extent to which small and medium-sized businesses in the Republic of Croatia enjoy stimulating treatment through tax policy compared to their counterparts in the European Union and countries in transition, with a view to penetrating the single market of the European Union, is elaborated upon and presented in this paper

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA