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THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA

Sabina Hodžić   ORCID icon orcid.org/0000-0002-4202-3548 ; University of Rijeka, Faculty of Tourism and Hospitality Management, Rijeka, Croatia

Puni tekst: engleski, pdf (213 KB) str. 327-338 preuzimanja: 652* citiraj
APA 6th Edition
Hodžić, S. (2015). THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA. Ekonomski vjesnik, 28 (2), 327-338. Preuzeto s https://hrcak.srce.hr/150374
MLA 8th Edition
Hodžić, Sabina. "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA." Ekonomski vjesnik, vol. 28, br. 2, 2015, str. 327-338. https://hrcak.srce.hr/150374. Citirano 16.09.2021.
Chicago 17th Edition
Hodžić, Sabina. "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA." Ekonomski vjesnik 28, br. 2 (2015): 327-338. https://hrcak.srce.hr/150374
Harvard
Hodžić, S. (2015). 'THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA', Ekonomski vjesnik, 28(2), str. 327-338. Preuzeto s: https://hrcak.srce.hr/150374 (Datum pristupa: 16.09.2021.)
Vancouver
Hodžić S. THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA. Ekonomski vjesnik [Internet]. 2015 [pristupljeno 16.09.2021.];28(2):327-338. Dostupno na: https://hrcak.srce.hr/150374
IEEE
S. Hodžić, "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA", Ekonomski vjesnik, vol.28, br. 2, str. 327-338, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/150374. [Citirano: 16.09.2021.]

Sažetak
As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth.

Ključne riječi
Fiscal policy; corporate income tax; common consolidated corporate tax base; formula apportionment

Hrčak ID: 150374

URI
https://hrcak.srce.hr/150374

Posjeta: 868 *