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Effective Corporate Income Tax Burden in Croatia

Hrvoje Šimović ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Puni tekst: engleski, pdf (140 KB) str. 107-121 preuzimanja: 430* citiraj
APA 6th Edition
Šimović, H. (2009). Effective Corporate Income Tax Burden in Croatia. Zagreb International Review of Economics & Business, 12 (2), 107-121. Preuzeto s https://hrcak.srce.hr/78706
MLA 8th Edition
Šimović, Hrvoje. "Effective Corporate Income Tax Burden in Croatia." Zagreb International Review of Economics & Business, vol. 12, br. 2, 2009, str. 107-121. https://hrcak.srce.hr/78706. Citirano 28.03.2020.
Chicago 17th Edition
Šimović, Hrvoje. "Effective Corporate Income Tax Burden in Croatia." Zagreb International Review of Economics & Business 12, br. 2 (2009): 107-121. https://hrcak.srce.hr/78706
Harvard
Šimović, H. (2009). 'Effective Corporate Income Tax Burden in Croatia', Zagreb International Review of Economics & Business, 12(2), str. 107-121. Preuzeto s: https://hrcak.srce.hr/78706 (Datum pristupa: 28.03.2020.)
Vancouver
Šimović H. Effective Corporate Income Tax Burden in Croatia. Zagreb International Review of Economics & Business [Internet]. 2009 [pristupljeno 28.03.2020.];12(2):107-121. Dostupno na: https://hrcak.srce.hr/78706
IEEE
H. Šimović, "Effective Corporate Income Tax Burden in Croatia", Zagreb International Review of Economics & Business, vol.12, br. 2, str. 107-121, 2009. [Online]. Dostupno na: https://hrcak.srce.hr/78706. [Citirano: 28.03.2020.]

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: 78706

URI
https://hrcak.srce.hr/78706

Posjeta: 639 *