Naslov
Fiscal policy Led By The Tax Incentives - Croatian Experiences

Autori
Bogovac, Jasna ; Hodžić, Sabina

Izvornik
Our Economy (0547-3101) 60 (2014), 1-2; 62-71

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
multinational enterprises ; foreign direct investment ; tax incentives

Sažetak
Multinational enterprises play an important role in the field of foreign direct investment activity. However, investments that are desirable from the standpoint of the host country might be rejected by the strategic management of multinational enterprises due to other, more important aspects of the tax system, such as tax risks. This paper examines how important tax incentives are for Croatian multinational enterprises as a fiscal instrument for attracting foreign direct investment. We found that tax incentives play an important role during the strategic decision-making process of multinational enterprises, in which the decisive factors are unpredictable tax risks and costs.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo

POVEZANOST RADA