EFZG working paper series, No. 02, 2009.
Ostalo
Effective Corporate Income Tax Burden in Croatia
Hrvoje Šimović
orcid.org/0000-0002-4040-0899
; Ekonomski fakultet u Zagrebu
Sažetak
This paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia
implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish
the level of effective tax burden on companies in Croatia. In addition to analyzing the basic indicators of the
CIT burden, the paper also presents a calculation of the effective tax rate based on the application of the
Devereux-Griffith methodology. Apart from the cost of capital, the effective marginal tax rate (EMTR) and the
effective average tax rate (EATR), also the EATR will be calculated for cases in which tax holidays are used.
Ključne riječi
effective tax rates; corporate income tax; tax holidays; Croatia
Hrčak ID:
136979
URI
Datum izdavanja:
17.2.2009.
Posjeta: 1.154 *