Naslov
Corporate income taxation in Vukovar: can we trace the effects of tax exemption?

Autori
Bratić, Vjekoslav

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 10 (2008), 34; 1-3

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, ostalo

Ključne riječi
Corporate income taxation ; Vukovar
(corporate income taxation ; Vukovar)

Sažetak
From the year 2000 to 2005, according to the Corporate Income Tax Law and a bylaw (NN 127/00 and 132/00) taxpayers who carried out an activity in the area of the city of Vukovar and permanently employed more then 5 employees, with more than 50% of the employees having their domicile and habitual residence in the city of Vukovar area), were completely exempt from paying corporate income. From 1 January 2005 with the Amendments on the Law (NN 177/04, 90/05 i 57/06) taxpayers in Vukovar were, if they met the above mentioned criteria, exempt from the payment of the tax for the following 10 years. With the newest Amendments on the Law on Financing of Units of Local and Regional Self-Government (NN 132/06) dating from the year 2007 the corporate income tax revenue is no longer shared among different levels of government, but is an exclusive central government budget revenue. The exemptions, however, remain the same until the year 2015. The aim of this article is to analyze the total revenue and total profit tax exemption for Vukovar in the period of 2001 to 2006, and to determine the effects of deductions on the tax revenue.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

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