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Effective Corporate Income Tax Burden in Croatia

  • Hrvoje Šimović

    ()

    (Faculty of Economics and Business, University of Zagreb)

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
File Function: First version, 2009
Download Restriction: no

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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  1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
  2. Michael Devereux & Rachel Griffith, 1998. "The taxation of discrete investment choices," IFS Working Papers W98/16, Institute for Fiscal Studies.
  3. Hrvoja Šimović, 2008. "Porezni poticaji za izgradnju konkurentnosti," EFZG Working Papers Series 0803, Faculty of Economics and Business, University of Zagreb.
  4. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
  5. 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.
  6. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
  7. King, Mervyn A. & Fullerton, Don, 2010. "The Taxation of Income from Capital," National Bureau of Economic Research Books, University of Chicago Press, edition 0, number 9780226436319.
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