Pregled bibliografske jedinice broj: 115065
Corporate Tax Systems in CEE
Corporate Tax Systems in CEE // Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe
Brno: Faculty of Business and Management, Brno University of Technology, 2002. str. 41-47 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
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Naslov
Corporate Tax Systems in CEE
Autori
Blažić, Helena
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe
/ - Brno : Faculty of Business and Management, Brno University of Technology, 2002, 41-47
Skup
The Tenth Annual International Conference: Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe
Mjesto i datum
Brno, Češka Republika, 06.09.2002. - 07.09.2002
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
corporate tax systems; CEE; Croatia; dividends
Sažetak
Paper compares corporate tax systems and their trends in the EU and CEEC. It concludes that separate tax rate for dividends at the shareholder level, which gains in importance in the EU, is the predominant form in the CEEC. Besides its efficiency (mitigation of double taxation), it has the advantage of simplicity in comparison with other forms of integration of corporate and personal income tax. It is also shown, at the example of Croatia, that this method is regressive.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
