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Tax Exemption And Tax Relief In Profit Tax System Of The Republic Of Croatia

Author

Listed:
  • Renata Peric

    (Faculty of Law in Osijek)

  • Emina Konjic

    (Faculty of Law in Osijek)

  • Nikola Mijatovic

    (University of Zagreb, Faculty of Law)

Abstract

The importance of the analysis of tax exemption and profit tax system of the Republic of Croatia legislation derives from the fact that these have not been regulated by a single legislation i.e. Profit Tax Act and Profit Tax Ordinance but also other legal provisions presented in this paper. Extraordinary tax advantages in free trade areas, highland areas and areas of special state care and tax advantages for investment incentives have been analyzed. In spite of the current need for retaining particular tax advantages for areas with low economic potential and other tax incentives for economic potentials stimulation as well as for reducing economic problems that our state has encountered, these incentives have been gradually reduced so that the legislation in these areas needs to be well laid out in order to avoid legal insecurity.

Suggested Citation

  • Renata Peric & Emina Konjic & Nikola Mijatovic, 2010. "Tax Exemption And Tax Relief In Profit Tax System Of The Republic Of Croatia," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 6, pages 687-698.
    • Handle: RePEc:osi:journl:v:6:y:2010:p:687-698
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    More about this item

    Keywords

    taxpayer; tax base; tax exemption; free trade areas; special state care; investment incentives;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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