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  • 标题:Effective Corporate Income Tax Burden in Croatia
  • 本地全文:下载
  • 作者:Šimović, Hrvoje
  • 期刊名称:Zagreb International Review of Economics and Business
  • 印刷版ISSN:1331-5609
  • 出版年度:2009
  • 卷号:12
  • 期号:2
  • 页码:107-121
  • 出版社:Ekonomski fakultet Sveučilišta u Zagrebu
  • 摘要: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.
  • 关键词:effective tax rates; corporate income tax; tax holidays; Croatia
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