Naslov
The Role of Fiscal Policy in Development of Entrepreneurship in Croatia

Autori
Nikolić, Nikša ; Blažić, Helena ; Pečarić, Mario

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 / Karaszewski, Wlodzimierz ; Wisniewski, Jerzy W. ; Zarebski, Marek - Toruń : Nicholas Copernicus University of Torun, Faculty of Economic, 1999, 621-631

Skup
Business and Economic Development in Central and Eastern Europe: Implications for Economic Integration into Wider Europe

Mjesto i datum
Toruń, Poljska, 09.09.1999

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
personal income tax; VAT; corporate income tax; small business; Croatia; transition economies

Sažetak
Since small business is crucial for a entrepreneurship development in transition economies, the paper presents critical analysis of the Croatian tax policy towards small business. It points out the specific tax advantages for the entrepreneurship in general in Croatia at the field of direct taxes, but also a lack of tax preferences for small business. The inadequacy of VAT optional registration relief, as well as high burden of labor costs are discussed.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA