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Porezni poticaji za izgradnju konkurentnosti

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

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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.

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File URL: http://web.efzg.hr/repec/pdf/Clanak%2008-03.pdf
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File Function: First version, 2008
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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 0803.

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Length: 19
Date of creation: 04 Jun 2008
Date of revision:
Handle: RePEc:zag:wpaper:0803

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Related research
Keywords: porezni poticaji; porezna stopa; porezni praznici; olakšice po osnovi ulaganja; konkurentnost; Hrvatska;

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Find related papers by 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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  1. Hrvoje Šimović, 2009. "Effective Corporate Income Tax Burden in Croatia," EFZG Working Papers Series 0902, Faculty of Economics and Business, University of Zagreb. [Downloadable!]
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