Naslov
Measures against harmful tax competition in the European Union and their application on the Croatian system of business taxation

Autori
Šimović Jure ; Šimović Hrvoje

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

Izvornik
Entrepreneurship and Macroeconomic Management / Križman Pavlović, Danijela - Pula : Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2005, 713-726

Skup
Third International Conference on Entrepreneurship and Macroeconomic Management

Mjesto i datum
Pula, Hrvatska, 28.04.2005. - 30.04.2005

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
harmful tax competition; Code of Conduct; business taxation; European Union; Croatia

Sažetak
One of the many problems of the European economic integration process is harmful tax competition. Harmful tax competition is especially observed through the system of business taxation. The model which is used in the EU as a set of measures against harmful tax competition is incorporated in the document known as the “ Code of Conduct for Business Taxation” . The Code suggests how the EU member states should regulate their business taxation systems (corporate profit tax, tax allowances, exemptions, government aids etc.) for the purpose of eliminating harmful tax competition. In this paper some unwanted effects of harmful tax competition in the EU are observed. Furthermore, the paper investigates the successfulness and the effectiveness of the Code and the role of the Code in the reduction of harmful tax competition, especially after the new EU enlargement. Special attention is devoted to the analysis of the Croatian system of business taxation and its harmonization with the recommendations of the EU in the context of harmful tax competition.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA