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Porezni poticaji za izgradnju konkurentnosti

Author

Listed:
  • Hrvoja Šimović

    (Faculty of Economics and Business, University of Zagreb)

Abstract

U radu se analiziraju porezni poticaji koji se najčešće koriste u svrhu izgradnje konkurentnosti. To su prije svega poticaji u sklopu poreza na dobit kao porezni praznici, razne olakšice po osnovi ulaganja i snižena porezna stopa. Na početku rada se ističe kako porezni poticaj moraju biti u funkciji industrijske politike kako bi bili što učinkovitiji u ostvarivanju svoje funkcije. Osim što se daje pregled najvažnijih poreznih poticaja, u radu se daje osvrt na njihove karakteristike, prednosti, nedostatke te učinkovitost. Na kraju se daje pregled postojećih poreznih poticaja u Hrvatskoj s posebnih osvrtom na prilagodbu politici državnih potpora, odnosno prilagodbu pravilima EU.

Suggested Citation

  • Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series 0803, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:0803
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    File URL: http://web.efzg.hr/repec/pdf/Clanak%2008-03.pdf
    File Function: First version, 2008
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    Citations

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    Cited by:

    1. Hrvoje Šimoviæ, 2009. "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.

    More about this item

    Keywords

    porezni poticaji; porezna stopa; porezni praznici; olakšice po osnovi ulaganja; konkurentnost; Hrvatska;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • L50 - Industrial Organization - - Regulation and Industrial Policy - - - General

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