TAX EXEMPTION AND TAX RELIEF IN PROFIT TAX SYSTEM OF THE REPUBLIC OF CROATIA

Renata Peric (), Emina Konjic () and Nikola Mijatovic ()
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Renata Peric: Faculty of Law in Osijek
Emina Konjic: Faculty of Law in Osijek
Nikola Mijatovic: University of Zagreb, Faculty of Law

Interdisciplinary Management Research, 2010, vol. 6, 687-698

Abstract: The importance of the analysis of tax exemption and profit tax system of the Republic of Croatia legislation derives from the fact that these have not been regulated by a single legislation i.e. Profit Tax Act and Profit Tax Ordinance but also other legal provisions presented in this paper. Extraordinary tax advantages in free trade areas, highland areas and areas of special state care and tax advantages for investment incentives have been analyzed. In spite of the current need for retaining particular tax advantages for areas with low economic potential and other tax incentives for economic potentials stimulation as well as for reducing economic problems that our state has encountered, these incentives have been gradually reduced so that the legislation in these areas needs to be well laid out in order to avoid legal insecurity.

Keywords: taxpayer; tax base; tax exemption; free trade areas; special state care; investment incentives (search for similar items in EconPapers)
JEL-codes: H20 K34 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:osi:journl:v:6:y:2010:p:687-698

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