IDEAS home Printed from https://ideas.repec.org/a/ipf/finteo/v36y2012i4p373-394.html

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

Author

Listed:
  • Vjekoslav Bratic

    (Institute of Public Finance, Zagreb, Croatia)

Abstract

The introduction of various tax expenditures by the tax authorities, mostly in corporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped areas has been characteristic of the Croatian tax system since 2000. Although the purpose of such forms of state aid was to foster economic development and equalize the level over the entire country, at the same time they caused forgone tax revenues and it is therefore necessary to analyze their advantages and disadvantages and evaluate their possible positive or negative effects. This paper deals with the analysis of tax expenditures in the system of CIT in Croatia and it investigates their effect on the budget and the possible advantages brought by their introduction. The main purpose of the paper is to answer the questions as to whether the expenditures that have been introduced in CIT justify their purpose and the goal of their introduction and what can be done to improve the existing CIT expenditures system.

Suggested Citation

  • Vjekoslav Bratic, 2012. "(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 36(4), pages 373-394.
    • Handle: RePEc:ipf:finteo:v:36:y:2012:i:4:p:373-394
    as

    Download full text from publisher

    File URL: http://fintp.ijf.hr/upload/files/ftp/2012/4/bratic.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Vjekoslav Bratic & Ivica Urban, 2006. "Tax expenditures in Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 129-195.
    2. repec:wbk:wbpubs:15067 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ipf:finteo:v:36:y:2012:i:4:p:373-394. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Martina Fabris (email available below). General contact details of provider: https://edirc.repec.org/data/ijfffhr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.