Pregled bibliografske jedinice broj: 978335
Research And Development As Criteria Of Impulse For The Consolidation Of The Company's Capital Structure: Empirical Research In Croatia
Research And Development As Criteria Of Impulse For The Consolidation Of The Company's Capital Structure: Empirical Research In Croatia // 1st International Scientific Conference Economic and Social Development, Book Of Proceedings, 1 (2012), 377-388 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 978335 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Research And Development As Criteria Of Impulse For The Consolidation Of The Company's Capital Structure: Empirical Research In Croatia
Autori
Bubić, Jasenka ; Miljak, Toni ; Kitić, Maja
Izvornik
1st International Scientific Conference Economic and Social Development, Book Of Proceedings (1849-7535) 1
(2012);
377-388
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
capital structure, corporate profit tax, research and development, size of the company, the form of activities
Sažetak
The tax systems in the world have seen significant changes in the last two decades. Corporate profit tax is an important factor in each fiscal system. Its importance is reflected on investment decisions and it determines the standards and criteria of a democratic society. Corporate profit tax is a tax form which has become concern of many different subjects and debates because of its role in the position of each country on the international scale, which has a significant impact on economic developments and decisions regarding the financing and investment. A number of aspects determine changes of corporate profit tax such as the process of globalization and increased international capital mobility. The Croatian legal framework for the taxation of corporate income regulates tax relief in this fiscal form. One of the categories, which partakes in reducing the tax base, is related to research and development costs. The aim of this study was to find out whether and to what extent, companies in Croatia use benefits for research and development, and how it affects the tax base, corporate profit tax and capital structure of firms. It is important to mention the size of the corporation and the kind of the activity as important factors of influence on the use of these tax benefits. Due to its characteristics such as efficiency, fairness, stability and abundance, it is necessary to examine the tax form in continuity.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Napomena
ISBN: 978-961-6825-49-8
POVEZANOST RADA
Ustanove:
Sveučilište u Splitu Sveučilišni odjel za stručne studije
