Naslov
REINVESTED PROFITS AS THE ENGINE OF GROWTH OF COMPANIES ON THE STOCK EXCHANGE IN CROATIA

Autori
Roška, Vlasta

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

Izvornik
Book of Proceedings, 16th Internationa Scientific Conference on Economic and Social Development - „The Legal Challenges of Modern World“, / Primorac, Zeljka ; Bussoli, Candida ; Recker, Nicholas - Split : Varaždin Development and Entrepreneurship Agency and Faculty of Law, UniversityNorth, 2016, 679-688

Skup
16th Internationa Scientific Conference on Economic and Social Development - „The Legal Challenges of Modern World

Mjesto i datum
Split, Hrvatska, 01.09.2016. - 02.09.2016

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
investment in long term material and non-material assets ; reinvested of profit ; tax base ; tax relief

Sažetak
Tax reform in tax on profit is happened very often in Croatia. Croatian׳s goverment wants to increase a investment with a different type of tax relief. Companies can decrease of tax base in the amount of reinvested profit from 2012. In 2015, companies can reinvested profit only for the amount of investment in long term material and non-material assets. Companies increase the registered capital and have a better cash flow without the payment of taxis. Corporations who are not engaged in banking and financial not banking sector can apply for this tax benefit. Investment in long term material and non-material assets, renewed old assets, raises the productivity of companies and improvement of the business. From 2015 is also added one of very important conditions like as the preservation of number of employee at least two years after the year of the investment. Otherwise, the companies have to pay the amount of the less paid profit tax. The aim of this paper is to confirm whether adding conditions for reinvested profit in amount of investment on long term material and non-material assets and keeping the number of employees decreased overall using tax relief of reinvested profit for companies at the Zagreb Stock Exchange in relation to the previous year. This research of reinvested profit in 2014 and 2015 shows that reinvested profit cannot be the engine of growth of companies on Zagreb Stock Exchange.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA