In order to protect environment, some states use different fiscal and parafiscal instruments that can be financially significant. One of these instruments are enviornmental taxes, which have a positive influence on the environment. The aim of this paper is to analyse types, importance and financial impact of environmental taxes in EU and Croatia. Analysis of an average revenue share from environmental taxes in GDP had shown that in the period between 2000 and 2013 the biggest average was recorded in Denmark (4.52%) and Netherlands (3.45%), and the lowest in France (1.97%) and Spain (1.82%). In Croatia there are eight different types of environmental taxes and charges. Their total share in revenues in the state budget was 3.45 % of gross domestic product in 2013 .In the period between 2008 and 2012 budgets of the Republic of Croatia collected the highest amount of tax revenue from energy tax, while natural resources taxes were negligible.

De nombreuses études ont montré que l'intelligence émotionnelle (IE) permet de prédire différents comportements cognitifs émotionnels et sociaux (Di Fabio, Palazzeschi, Asulin-Peretz et Gati, 2013; Fugate, Kinicki & Ashfort, 2004; Joseph & Newman, 2010; Salovey et Mayer, 1990; Van Rooy & Viswesvaran, 2004) le bien-être psychologique et physique ainsi que la santé mentale (Martins, Ramalho & Morin, 2010; Schutte, Malouff, Thorsteinsson, Bhullar & Rooke, 2007). En outre, les recherches étudiant les effets des formations en Compétences Émotionnelles (CE) montrent que ces dernières permettent d’améliorer certaines dimensions cognitives, émotionnelles et comportementales liées à la santé (Schutte, Malouff & Thorsteinsson, 2013). Notre recherche examine si (a) les CE peuvent être développée chez les adultes chômeurs, (b) si ces effets de formation sont modérés par la durée du chômage et (c) si les changements en CE contribuent aux changements de bien-être physique et psychologique (étude 1). Nous faisons par ailleurs l’hypothèse que les perspectives d'employabilité des chômeurs adultes peuvent être améliorées après la formation (étude 2). La recherche d'emploi est testée, comme un possible facteur déterminant des effets de l'intervention, de même que nous examinons si les changements en CE sont associés aux des ressources et des stratégies d'adaptation (étude 3). Les résultats montrent un impact différentiel de la formation en fonction de la durée du chômage et de la recherche d'emploi. En outre, le changement dans la CE prédit de façon significative des changements dans le stress perçu, les plaintes somatiques, la santé mentale, les deux dimensions de l'humeur, la satisfaction avec la vie, l'optimisme, la qualité des relations sociales ainsi que les stratégies d'adaptation orientées vers les problèmes. En outre, l'intervention a eu des effets positifs sur l'employabilité perçue, l’employabilité réelle et l'auto-efficacité entrepreneuriale. Les résultats sont discutés au regard du potentiel de développement des CE et de l'efficacité de l'intervention en CE pour les chômeurs.

Fiscal rules have been the centre of economic debate in European Union Member States. They indicate the direction in which policymakers aim to evolve public finances. In recent years the public finances of European Union Member States have been affected by two major changes in economic and institutional settings. These are the establishment of Economic and Monetary Union and progressive fiscal decentralisation in a significant number of European Union Member States. In order to support the fiscal decentralisation process European Union Member States need to have appropriate fiscal policy rules. They can stimulate policy coordination between different levels of government depending on their institutional coverage. The aim of this paper is to present an analysis of the fiscal rule index and fiscal rule strength index in European Union Member States, with special emphasis on Croatia. The Directorate-General for Economic and Financial Affairs methodology was used in analysing the fiscal rule index and fiscal rule strength index by type and government sectors in the period from 2003-2013 in European Union Member States. Based on our results, the fiscal rule index for Croatia, from the period 2003-2013, is continually on the rise from -1.01 in 2008 to a high 1.43 in 2013.

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.

Tax incentives for research and development represent an important tax relief within corporate income tax. B-index helps to detect differences in the influence of tax system on private sector to invest in research and development. The main objective of this paper is to present tax incentives for research and development, and calculation of B-index in Austria and Croatia. B-index results show better treatment of R&D tax incentives in Croatia than in Austria. B- index value in Croatia is 1, 09 and in Austria 1, 25. Fiscal policy leaders must pay attention to offer tax incentives that are stimulative enough for companies not to lose interest in their use. Otherwise, country would only have short-term revenue in the budget. In order to increase state budget, it is very important to collect sufficient revenues from the corporate income tax.