Naslov
Tax Exemption and Tax Relief in Profit Tax System of the Republic of Croatia

Autori
Perić, Renata ; Konjić, Emina ; Mijatović, Nikola

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

Skup
Interdisciplinary Management Research V, The Josip Juraj Strossmayer University of Osijek, Faculty of Economic in Osijek, Croatia, Hochschule Pforzheim University, Osijek

Mjesto i datum
Osijek, Hrvatska; Poreč, Hrvatska, 07.05.2010. - 09.05.2010

Vrsta sudjelovanja
Demonstracija

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
taxpayer; tax base; tax exemption; free trade areas; special state care; investment incentives

Sažetak
The importance of the analysis of tax exemption and profit tax system of the Republic of Croatia legislation derives from the fact that these have not been regulated by a single legislation i.e. Profit Tax Act and Profit Tax Ordinance but also other legal provisions presented in this paper. Extraordinary tax advantages in free trade areas, highland areas and areas of special state care and tax advantages for investment incentives have been analyzed. In spite of the current need for retaining particular tax advantages for areas with low economic potential and other tax incentives for economic potentials stimulation as well as for reducing economic problems that our state has encountered, these incentives have been gradually reduced so that the legislation in these areas needs to be well laid out in order to avoid legal insecurity.

Izvorni jezik
Engleski

POVEZANOST RADA