Original scientific paper
Harmful Tax Competition in the EU with Reference to Croatia
Saša Drezgić
Full text: english pdf 22.815 Kb
page 71-100
downloads: 1.338
cite
APA 6th Edition
Drezgić, S. (2005). Harmful Tax Competition in the EU with Reference to Croatia. Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, 23 (1), 71-100. Retrieved from https://hrcak.srce.hr/1754
MLA 8th Edition
Drezgić, Saša. "Harmful Tax Competition in the EU with Reference to Croatia." Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, vol. 23, no. 1, 2005, pp. 71-100. https://hrcak.srce.hr/1754. Accessed 29 Sep. 2026.
Chicago 17th Edition
Drezgić, Saša. "Harmful Tax Competition in the EU with Reference to Croatia." Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business 23, no. 1 (2005): 71-100. https://hrcak.srce.hr/1754
Harvard
Drezgić, S. (2005). 'Harmful Tax Competition in the EU with Reference to Croatia', Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, 23(1), pp. 71-100. Available at: https://hrcak.srce.hr/1754 (Accessed 29 September 2026)
Vancouver
Drezgić S. Harmful Tax Competition in the EU with Reference to Croatia. Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business [Internet]. 2005 [cited 2026 September 29];23(1):71-100. Available from: https://hrcak.srce.hr/1754
IEEE
S. Drezgić, "Harmful Tax Competition in the EU with Reference to Croatia", Zbornik radova Ekonomskog fakulteta u Rijeci: časopis za ekonomsku teoriju i praksu / Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, vol.23, no. 1, pp. 71-100, 2005. [Online]. Available: https://hrcak.srce.hr/1754. [Accessed: 29 September 2026]
Abstract
The process of globalisation has led, among other things, to harmful tax competition. This paper considers the efforts within the EU in combating harmful tax competition (Code of Conduct on Business Taxation) and their effects when taking into account the EU regulations in relation to state aids. Considering a number of problems in the implementation of the Code, and the numerous criticisms with regard to the validity of the combat against harmful tax competition – it is difficult to give a final answer about its success. Croatian tax system, and the corporation tax in particular, are analysed in the light of the aforementioned problems. The advantages of the equal treatment of domestic and foreign investors, as well as the certain elements of state aids in tax benefits, are pointed out.
Keywords
globalisation; harmful tax competition; effects; Croatia
Hrčak ID:
1754
URI
https://hrcak.srce.hr/1754
Publication date:
1.8.2005.
Article data in other languages:
croatian
Visits: 4.081
*
