Fiscal policy led by tax incentives

Croatian experiences

Jasna Bogovac (Author), Sabina Hodžić (Author)

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.

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Data

Language:	English
Year of publishing:	2014
Typology:	1.01 - Original Scientific Article
Organization:	UM EPF - Faculty of Economics and Business
UDC:	336.74:336.225.53(497.5)
COBISS:	11734044
ISSN:	0547-3101
Views:	3
Downloads:	0
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Other data

Secondary language:	Slovenian
Secondary title:	Vodenje fiskalne politike z davčnimi spodbudami
Secondary 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.
Secondary keywords:	korporacije;multinacionalne družbe;investicije;davki;davčne spodbude;fiskalna politika;Hrvaška;
Type (COBISS):	Scientific work
Pages:	str. 62-71
Volume:	ǂLetn. ǂ60
Issue:	ǂšt. ǂ1/2
Chronology:	2014
DOI:	10.7549/ourecon.2014.1-2.06
ID:	19896548