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Porezni poticaji za izgradnju konkurentnosti

Listed author(s):
  • 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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File Function: First version, 2008
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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
Handle: RePEc:zag:wpaper:0803
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