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Business Group Taxation In Croatia and the Implications of the EU Framework Adoption

Mihaela Grubišić ; The Institute of Economics, Zagreb, Croatia
Ivan Čevizović ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Puni tekst: engleski, pdf (107 KB) str. 113-135 preuzimanja: 218* citiraj
APA 6th Edition
Grubišić, M. i Čevizović, I. (2008). Business Group Taxation In Croatia and the Implications of the EU Framework Adoption. Zagreb International Review of Economics & Business, SCI (1), 113-135. Preuzeto s https://hrcak.srce.hr/78672
MLA 8th Edition
Grubišić, Mihaela i Ivan Čevizović. "Business Group Taxation In Croatia and the Implications of the EU Framework Adoption." Zagreb International Review of Economics & Business, vol. SCI, br. 1, 2008, str. 113-135. https://hrcak.srce.hr/78672. Citirano 28.03.2020.
Chicago 17th Edition
Grubišić, Mihaela i Ivan Čevizović. "Business Group Taxation In Croatia and the Implications of the EU Framework Adoption." Zagreb International Review of Economics & Business SCI, br. 1 (2008): 113-135. https://hrcak.srce.hr/78672
Harvard
Grubišić, M., i Čevizović, I. (2008). 'Business Group Taxation In Croatia and the Implications of the EU Framework Adoption', Zagreb International Review of Economics & Business, SCI(1), str. 113-135. Preuzeto s: https://hrcak.srce.hr/78672 (Datum pristupa: 28.03.2020.)
Vancouver
Grubišić M, Čevizović I. Business Group Taxation In Croatia and the Implications of the EU Framework Adoption. Zagreb International Review of Economics & Business [Internet]. 2008 [pristupljeno 28.03.2020.];SCI(1):113-135. Dostupno na: https://hrcak.srce.hr/78672
IEEE
M. Grubišić i I. Čevizović, "Business Group Taxation In Croatia and the Implications of the EU Framework Adoption", Zagreb International Review of Economics & Business, vol.SCI, br. 1, str. 113-135, 2008. [Online]. Dostupno na: https://hrcak.srce.hr/78672. [Citirano: 28.03.2020.]

Sažetak
The related companies’ taxation has been a debatable issue for decades in the EU. Taxation policies in the EU countries have been tried to be reconciled to the advantage of as many member countries as possible in numerous tries. Although there has been a general trend of income tax rates’ reduction in the last three decades, tax bases (and rates) still remain subject to national tax legislations. The greatest advance in direct taxation harmonisation has been achieved regarding the EU-headquartered multinational companies’ activities that are doing business within the EU. Yet, the SME sector makes the majority of business activity in the EU and small- and medium-sized companies’ networking is promulgated as a way of building up the competitiveness in the Single market. As a prospective EU member country, Croatia would have to adapt its taxation regulation according to the EU framework. Starting from the current related companies’ taxation practices, this paper analyses the necessary changes in Croatian legislation and questions what degree of fiscal autonomy could be expected to remain regarding the related companies’ taxation practices in Croatia after the EU joining.

Ključne riječi
related companies’ taxation; corporate income tax harmonisation; inter-corporate transactions; EU accession; Croatia

Hrčak ID: 78672

URI
https://hrcak.srce.hr/78672

Posjeta: 407 *