Šimović, Jure and Šimović, Hrvoje (2005) Measures against harmful tax competition in the European Union and their application on the Croatian system of business taxation. In: Entrepreneurship and macroeconomic management, April, 28-30, 2005., Pula, Croatia.
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Sažetak
One of the many problems of the European economic integration process is harmful tax competition. Harmful tax competition is especially observed through the system of business taxation. The model which is used in the EU as a set of measures against harmful tax competition is incorporated in the document known as the “Code of Conduct for Business Taxation”. The Code suggests how the EU member states should regulate their business taxation systems (corporate profit tax, tax allowances, exemptions, government aids etc.) for the purpose of eliminating harmful tax competition. In this paper some unwanted effects of harmful tax competition in the EU are observed. Furthermore, the paper investigates the successfulness and the effectiveness of the Code and the role of the Code in the reduction of harmful tax competition, especially after the new EU enlargement. Special attention is devoted to the analysis of the Croatian system of business taxation and its harmonization with the recommendations of the EU in the context of harmful tax competition.
| Tip objekta: | Materijal konferencije ili radionice (Paper) |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 3/2005, Vol.2 |
| Ključni pojmovi: | harmful tax competition, Code of Conduct, business taxation, European Union, Croatia, štetna porezna konkurencija, pravila ponašanja, poslovno oporezivanje, Europska Unija, Hrvatska |
| Teme: | 3 Društvene znanosti > 33 Ekonomija. Ekonomska znanost > 339 Trgovina. Međunarodni gospodarski odnosi. Svjetsko gospodarstvo > 339.1 Opća pitanja trgovine. Tržište > 339.13.012 Oblici tržišta. Struktura tržišta |
| Odjeli: | Odjel za ekonomiju i turizam "Dr. Mijo Mirković" |
| Datum pohrane: | 17 Oct 2012 11:31 |
| Zadnja promjena: | 08 Jan 2013 10:20 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/1478 |
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