Tax benefits in underdeveloped Croatian regions and state aid law
; Max-Planck-Instituts für Steuerrecht und Öffentliche Finanzen, München
This paper shows the taxation and financial incentives which the Republic of Croatia provides for encouraging the development of certain regions while taking into account the European criteria for harmonisation with the law on state incentives. Then, particular attention is paid to those elements of state incentives which in taxation law represent deciding factors of legality of national solutions. On the basis of evaluating the status of taxation law in the law on state incentives in general, this paper analyses key segments of the Croatian taxation system directed at encouraging the development of certain regions. The emphasis is on how taxes which are exclusively within the authority of units of local and regional self-government as well as on the national taxes which provide certain categories of regional exceptions.
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