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Porezni poticaji za izgradnju konkurentnosti


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  • Hrvoja Šimović

    (Faculty of Economics and Business, University of Zagreb)


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

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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, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.


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