THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries wit...
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| Format: | Article |
| Language: | English |
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Faculty of Economics and Business in Osijek
2015-12-01
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| Series: | Ekonomski Vjesnik |
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| Online Access: | http://hrcak.srce.hr/file/221344 |
| _version_ | 1797335187396231168 |
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| author | Sabina Hodžić |
| author_facet | Sabina Hodžić |
| author_sort | Sabina Hodžić |
| collection | DOAJ |
| description | As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth. |
| first_indexed | 2024-03-08T08:33:17Z |
| format | Article |
| id | doaj.art-588ec5cd1f25428396e3c3dcda79cd12 |
| institution | Directory Open Access Journal |
| issn | 0353-359X 1847-2206 |
| language | English |
| last_indexed | 2024-03-08T08:33:17Z |
| publishDate | 2015-12-01 |
| publisher | Faculty of Economics and Business in Osijek |
| record_format | Article |
| series | Ekonomski Vjesnik |
| spelling | doaj.art-588ec5cd1f25428396e3c3dcda79cd122024-02-02T02:25:17ZengFaculty of Economics and Business in OsijekEkonomski Vjesnik0353-359X1847-22062015-12-01282327338THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIASabina Hodžić0 University of Rijeka, Faculty of Tourism and Hospitality Management, Rijeka, CroatiaAs of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth.http://hrcak.srce.hr/file/221344fiscal policycorporate income taxcommon consolidated corporate tax baseformula apportionment |
| spellingShingle | Sabina Hodžić THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA Ekonomski Vjesnik fiscal policy corporate income tax common consolidated corporate tax base formula apportionment |
| title | THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA |
| title_full | THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA |
| title_fullStr | THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA |
| title_full_unstemmed | THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA |
| title_short | THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA |
| title_sort | impacts of the common consolidated corporate tax base in croatia |
| topic | fiscal policy corporate income tax common consolidated corporate tax base formula apportionment |
| url | http://hrcak.srce.hr/file/221344 |
| work_keys_str_mv | AT sabinahodzic theimpactsofthecommonconsolidatedcorporatetaxbaseincroatia AT sabinahodzic impactsofthecommonconsolidatedcorporatetaxbaseincroatia |