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The reduced VAT rate for small business in Croatia

Helena Blažić ; Faculty of Economics, University of Rijeka, Rijeka, Croatia
Mira Dimitrić   ORCID icon orcid.org/0000-0001-6941-5392 ; Faculty of Economics, University of Rijeka, Rijeka, Croatia

Puni tekst: engleski, pdf (698 KB) str. 83-114 preuzimanja: 1.080* citiraj
APA 6th Edition
Blažić, H. i Dimitrić, M. (2009). The reduced VAT rate for small business in Croatia. Zbornik radova Ekonomskog fakulteta u Rijeci, 27 (1), 83-114. Preuzeto s https://hrcak.srce.hr/38394
MLA 8th Edition
Blažić, Helena i Mira Dimitrić. "The reduced VAT rate for small business in Croatia." Zbornik radova Ekonomskog fakulteta u Rijeci, vol. 27, br. 1, 2009, str. 83-114. https://hrcak.srce.hr/38394. Citirano 05.12.2021.
Chicago 17th Edition
Blažić, Helena i Mira Dimitrić. "The reduced VAT rate for small business in Croatia." Zbornik radova Ekonomskog fakulteta u Rijeci 27, br. 1 (2009): 83-114. https://hrcak.srce.hr/38394
Harvard
Blažić, H., i Dimitrić, M. (2009). 'The reduced VAT rate for small business in Croatia', Zbornik radova Ekonomskog fakulteta u Rijeci, 27(1), str. 83-114. Preuzeto s: https://hrcak.srce.hr/38394 (Datum pristupa: 05.12.2021.)
Vancouver
Blažić H, Dimitrić M. The reduced VAT rate for small business in Croatia. Zbornik radova Ekonomskog fakulteta u Rijeci [Internet]. 2009 [pristupljeno 05.12.2021.];27(1):83-114. Dostupno na: https://hrcak.srce.hr/38394
IEEE
H. Blažić i M. Dimitrić, "The reduced VAT rate for small business in Croatia", Zbornik radova Ekonomskog fakulteta u Rijeci, vol.27, br. 1, str. 83-114, 2009. [Online]. Dostupno na: https://hrcak.srce.hr/38394. [Citirano: 05.12.2021.]

Sažetak
This paper assesses the potential effects of introduction of the reduced VAT rate for small business, based on the EU VAT legislation development. The analysis includes effects on prices, sales, shadow economy and employment. It starts with the assumption of no substantial effect. Survey for Croatia is done by small business owners’ interviews and encompasses descriptive and inferential statistics based on parametric tests. The EU expected existence of a link between VAT reduction, price reduction, sales increase and positive effects on employment (as well as decline in the shadow economy) is proved even in this research. However, the pass-through to prices is very moderate as well as other effects. The reduced VAT rate could have some positive results for the restaurants and bars only. There exists also some possibility for construction of housing and construction services related to housing as well as some other labour intensive services.

Ključne riječi
Public finance; small business; reduced VAT rates; efficiency; Croatia

Hrčak ID: 38394

URI
https://hrcak.srce.hr/38394

[hrvatski]

Posjeta: 2.113 *