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Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva

Author

Listed:
  • Hrvoje Šimović

    (Faculty of Economics and Business, University of Zagreb)

Abstract

U radu se analizira uloga fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva. Prvo se uloga države i fiskalnog sustava smješta u kontekst cjelokupne industrijske politike kao osnove ekonomskog rasta i razvoja. Zatim se analiziraju karakteristike i osnovne vrste fiskalnih poticaja za jačanje konkurentnosti. Treći dio govori o stavu i politici Europske unije prema državnim potporama i poreznoj konkurenciji. U četvrtom dijelu se daje pregled fiskalnih poticaja u Hrvatskoj među koje se ubrajaju proračunske subvencije poduzećima, porezni poticaji te ostale države potpore koje neizravno utječu na položaj poduzeća u kontekstu jačanja konkurentnosti.

Suggested Citation

  • Hrvoje Šimović, 2006. "Utjecaj fiskalnog sustava i fiskalne politike na konkurentnost gospodarstva," EFZG Working Papers Series 0612, Faculty of Economics and Business, University of Zagreb.
    • Handle: RePEc:zag:wpaper:0612
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    File URL: http://web.efzg.hr/RePEc/pdf/Clanak%2006-12.pdf
    File Function: First version, 2006
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    More about this item

    Keywords

    fiskalni sustav i fiskalna politika; konkurentnost; fiskalni poticaji; državne potpore;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • L50 - Industrial Organization - - Regulation and Industrial Policy - - - General
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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