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TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX

Sabina Hodžić   ORCID icon orcid.org/0000-0002-4202-3548 ; University of Rijeka

Puni tekst: engleski, pdf (247 KB) str. 397-416 preuzimanja: 952* citiraj
APA 6th Edition
Hodžić, S. (2013). TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX. Ekonomska misao i praksa, (2), 397-416. Preuzeto s https://hrcak.srce.hr/112606
MLA 8th Edition
Hodžić, Sabina. "TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX." Ekonomska misao i praksa, vol. , br. 2, 2013, str. 397-416. https://hrcak.srce.hr/112606. Citirano 25.11.2020.
Chicago 17th Edition
Hodžić, Sabina. "TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX." Ekonomska misao i praksa , br. 2 (2013): 397-416. https://hrcak.srce.hr/112606
Harvard
Hodžić, S. (2013). 'TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX', Ekonomska misao i praksa, (2), str. 397-416. Preuzeto s: https://hrcak.srce.hr/112606 (Datum pristupa: 25.11.2020.)
Vancouver
Hodžić S. TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX. Ekonomska misao i praksa [Internet]. 2013 [pristupljeno 25.11.2020.];(2):397-416. Dostupno na: https://hrcak.srce.hr/112606
IEEE
S. Hodžić, "TAX INCENTIVES FOR RESEARCH AND DEVELOPMENT IN AUSTRIA AND CROATIA: B-INDEX", Ekonomska misao i praksa, vol., br. 2, str. 397-416, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/112606. [Citirano: 25.11.2020.]

Sažetak
Tax incentives for research and development represent an important tax relief within corporate income tax. B-index helps to detect differences in the influence of tax system on private sector to invest in research and development. The main objective of this paper is to present tax incentives for research and development, and calculation of B-index in Austria and Croatia. B-index results show better treatment of R&D tax incentives in Croatia than in Austria. B-index value in Croatia is 1,09 and in Austria 1,25. Fiscal policy leaders must pay attention to offer tax incentives that are stimulative enough for companies not to lose interest in their use. Otherwise, country would only have short-term revenue in the budget. In order to increase state budget, it is very important to collect sufficient revenues from the corporate income tax.

Ključne riječi
corporate income tax; tax incentives for research and development; B-index; tax expenditure

Hrčak ID: 112606

URI
https://hrcak.srce.hr/112606

Posjeta: 1.299 *