Effective Corporate Income Tax Burden in Croatia
Hrvoje Šimović
No 902, EFZG Working Papers Series from Faculty of Economics and Business, University of Zagreb
Abstract:
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.
Keywords: Effective tax rates; corporate income tax; tax holidays; Croatia (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 14
Date: 2009-02-17
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)
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http://web.efzg.hr/repec/pdf/Clanak%2009-02.pdf First version, 2009 (application/pdf)
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Persistent link: https://EconPapers.repec.org/RePEc:zag:wpaper:0902
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