hrcak mascot   Srce   HID

Prethodno priopćenje

Tax Incentives to Businesses in the Areas of Special State Concern

Branimir Marković ; Josip Juraj Strossmayer University of Osijek
Svjetlana Letinić ; College in Požega, Department of social sciences
Verica Budimir ; College in Požega, Department of social sciences

Puni tekst: hrvatski, pdf (231 KB) str. 107-120 preuzimanja: 577* citiraj
APA 6th Edition
Marković, B., Letinić, S. i Budimir, V. (2013). Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa. Ekonomski vjesnik, XXVI (1), 107-120. Preuzeto s https://hrcak.srce.hr/108129
MLA 8th Edition
Marković, Branimir, et al. "Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa." Ekonomski vjesnik, vol. XXVI, br. 1, 2013, str. 107-120. https://hrcak.srce.hr/108129. Citirano 04.08.2020.
Chicago 17th Edition
Marković, Branimir, Svjetlana Letinić i Verica Budimir. "Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa." Ekonomski vjesnik XXVI, br. 1 (2013): 107-120. https://hrcak.srce.hr/108129
Harvard
Marković, B., Letinić, S., i Budimir, V. (2013). 'Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa', Ekonomski vjesnik, XXVI(1), str. 107-120. Preuzeto s: https://hrcak.srce.hr/108129 (Datum pristupa: 04.08.2020.)
Vancouver
Marković B, Letinić S, Budimir V. Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa. Ekonomski vjesnik [Internet]. 2013 [pristupljeno 04.08.2020.];XXVI(1):107-120. Dostupno na: https://hrcak.srce.hr/108129
IEEE
B. Marković, S. Letinić i V. Budimir, "Porezni poticaji u poslovanju poduzetnika s područja posebnog državnog statusa", Ekonomski vjesnik, vol.XXVI, br. 1, str. 107-120, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/108129. [Citirano: 04.08.2020.]

Sažetak
The legal and strategic framework for regional development in the Republic of Croatia, which includes the development of entrepreneurship, was established almost twenty years after Croatia had gained independence. Until then, less developed areas, i.e., areas with a special status in terms of certain reliefs and exemptions granted to citizens and economic entities had been supported through individual laws. Today, government authorities stimulate entrepreneurial activity through individual regulations in force,
by corporate income tax exemptions. The state gives back corporate income tax (tax liability not subject to exemptions) that taxpayers engaged in entrepreneurial activities had paid up to the state budget, to local self-government units as assistance from the state budget. By doing so, the government aims to reduce the gap between the developed and underdeveloped parts of the Republic of Croatia and encourage entrepreneurial activity in the smaller and less developed regions. The indicators of entrepreneurial activity in the area supported by the state: the number of enterprises, number of employees in an enterprise, the total revenue generated by entrepreneurial activities, profit and loss after tax and net operating profit/loss, provide insight into the performance of enterprises. In view of the above, the authors have analyzed the performance
of enterprises entitled to tax relief in the areas of special state concern and provided an overview of financial resources (tax revenue) which state authorities have waived to facilitate a more competitive business performance.

Ključne riječi
tax exemption (incentives); performance; indicators of entrepreneurial activity; areas of special state concern

Hrčak ID: 108129

URI
https://hrcak.srce.hr/108129

[hrvatski]

Posjeta: 843 *