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Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva

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Author Info
Hrvoje Šimović () (Faculty of Economics and Business, University of Zagreb)

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Abstract

U radu se analizira uloga fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva. Prvo se uloga države i fiskalnog sustava smješta u kontekst cjelokupne industrijske politike kao osnove ekonomskog rasta i razvoja. Zatim se analiziraju karakteristike i osnovne vrste fiskalnih poticaja za jačanje konkurentnosti. Treći dio govori o stavu i politici Europske unije prema državnim potporama i poreznoj konkurenciji. U četvrtom dijelu se daje pregled fiskalnih poticaja u Hrvatskoj među koje se ubrajaju proračunske subvencije poduzećima, porezni poticaji te ostale države potpore koje neizravno utječu na položaj poduzeća u kontekstu jačanja konkurentnosti.

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File URL: http://web.efzg.hr/RePEc/pdf/Clanak%2006-12.pdf
File Format: application/pdf
File Function: First version, 2006
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Publisher Info
Paper provided by Faculty of Economics and Business, University of Zagreb in its series EFZG Working Papers Series with number 0612.

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Length: 16
Date of creation: 14 Dec 2006
Date of revision:
Handle: RePEc:zag:wpaper:0612

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Related research
Keywords: fiskalni sustav i fiskalna politika; konkurentnost; fiskalni poticaji; državne potpore;

Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
L50 - Industrial Organization - - Regulation and Industrial Policy - - - General
O32 - Economic Development, Technological Change, and Growth - - Technological Change - - - Management of Technological Innovation and R&D

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