(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia
The introduction of various tax expenditures by the tax authorities, mostly in corporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped areas has been characteristic of the Croatian tax system since 2000. Although the...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2012-12-01
|
| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://fintp.ijf.hr/upload/files/ftp/2012/4/bratic.pdf |