Effective Corporate Income Tax Burden in Croatia
AbstractThis paper provides an analysis of corporate income tax (CIT) in Croatia. Given the fact that Croatia implements a consumption-based CIT and a number of tax incentives, the purpose of this paper is to establish the level of effective tax burden on companies in Croatia. In addition to analyzing the basic indicators of the CIT burden, the paper also presents a calculation of the effective tax rate based on the application of the Devereux-Griffith methodology. Apart from the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), also the EATR will be calculated for cases in which tax holidays are used.
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Bibliographic InfoPaper provided by Faculty of Economics and Business, University of Zagreb in its series EFZG Working Papers Series with number 0902.
Date of creation: 17 Feb 2009
Date of revision:
Effective tax rates; corporate income tax; tax holidays; Croatia;
Other versions of this item:
- 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, vol. 12(2), pages 107-121, November.
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ACC-2009-02-22 (Accounting & Auditing)
- NEP-ALL-2009-02-22 (All new papers)
- NEP-PBE-2009-02-22 (Public Economics)
- NEP-PUB-2009-02-22 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
- Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series 0803, Faculty of Economics and Business, University of Zagreb.
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