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DKUM
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Title:
Fiscal policy led by tax incentives : Croatian experiences
Authors:
ID
Bogovac, Jasna
(
Author
)
ID
Hodžić, Sabina
(
Author
)
Files:
https://journals.um.si/index.php/oe/article/view/2291
Language:
English
Work type:
Scientific work
Typology:
1.01 - Original Scientific Article
Organization:
EPF - Faculty of Business and Economics
Abstract:
Multinational enterprises play an important role in the field of foreign direct investment activity. However, investments that are desirable from the standpoint of the host country might be rejected by the strategic management of multinational enterprises due to other, more important aspects of the tax system, such as tax risks. This paper examines how important tax incentives are for Croatian multinational enterprises as a fiscal instrument for attracting foreign direct investment. We found that tax incentives play an important role during the strategic decision-making process of multinational enterprises, in which the decisive factors are unpredictable tax risks and costs.
Publication status:
Published
Publication version:
Version of Record
Publication date:
02.08.2014
Year of publishing:
2014
Number of pages:
str. 62-71
Numbering:
Letn. 60, št. 1/2
PID:
20.500.12556/DKUM-85677
UDC:
336.74:336.225.53(497.5)
ISSN on article:
0547-3101
COBISS.SI-ID:
11734044
DOI:
10.7549/ourecon.2014.1-2.06
Publication date in DKUM:
06.09.2023
Views:
487
Downloads:
2
Metadata:
Categories:
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Record is a part of a journal
Title:
Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:
Naše gospod.
Publisher:
Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:
0547-3101
COBISS.SI-ID:
751364
Secondary language
Language:
Slovenian
Title:
Vodenje fiskalne politike z davčnimi spodbudami : izkušnje iz Hrvaške
Abstract:
Multinacionalne korporacije imajo pomembno vlogo na področju neposrednih investicij v tujini. Čeprav bi bile investicije multinacionalk za državo prejemnico kapitala zaželene, se menedžment multinacionalk lahko odloči, da ne bo investiral v to državo zaradi drugih, pomembnejših vidikov davčnega sistema, kot so npr. davčna tveganja. V prispevku ugotavljamo, koliko so za hrvaške multinacionalke pomembne davčne spodbude kot fiskalni instrument za pritegnitev tujih investicij. Ugotovili smo, da so davčne spodbude zelo pomembne pri sprejemanju strateških odločitev multinacionalnih korporacij, kljub temu pa sta odločujoča dejavnika nepredvidljivost davčnih tveganj in stroški.
Keywords:
korporacije
,
multinacionalne družbe
,
investicije
,
davki
,
davčne spodbude
,
fiskalna politika
,
Hrvaška
Collection
This document is a collection and includes these documents:
Naše gospodarstvo
This document is a part of these collections:
Naše gospodarstvo
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