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Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva


Author Info

  • Hrvoje Šimović

    (Faculty of Economics and Business, University of Zagreb)


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

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