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Zagreb International Review of Economics & Business, Vol.12 No.2 November 2009. -

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.

effective tax rates; corporate income tax; tax holidays; Croatia

Autor: Hrvoje Šimović - ; Faculty of Economics and Business, University of Zagreb, Zagreb, Croatia

Fuente: http://hrcak.srce.hr/


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