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Effective Corporate Income Tax Burden in Croatia

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

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Abstract

This 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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File URL: http://web.efzg.hr/repec/pdf/Clanak%2009-02.pdf
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File Function: First version, 2009
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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 0902.

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Length: 14
Date of creation: 17 Feb 2009
Date of revision:
Handle: RePEc:zag:wpaper:0902

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Related research
Keywords: Effective tax rates; corporate income tax; tax holidays; Croatia;

Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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References listed on IDEAS
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  1. Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series 0803, Faculty of Economics and Business, University of Zagreb. [Downloadable!]
  2. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March. [Downloadable!] (restricted)
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This page was last updated on 2009-11-10.

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