Fiskalna politika svake države, pa tako i Republike Hrvatske mora biti kvalitetna i ucinkovita kako bi država ispunjavala svoje potrebe. Sustavi op

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.

Kriza koja je zahvatila Sjedinjene Americke Države 2007. godine odrazila se i na cijeli svijet pa tako i Europsku uniju. Zemlje koje su zahvacene krizom poduzele su razne mjere kako bi na najnižoj razini zadržale stetu i gubitke koje je izazvala kriza. Tako su neke zemlje ponudile razne financijske pakete podrske i programe pomoci. Iz financijskog sektora kriza se tako pocela siriti u dva smjera. U jednom smjeru se prosirila na financije, bankarstvo, burze dok je drugi smjer bio sirenje na realno gospodarstvo. Cilj ovog rada je prikazati nastanak i uzroke Globalne financijske krize u svijetu te nacin na koji su države pokusale raznim državnim potporama pomoci u oporavku svog gospodarstva. Rezultat ovog rada pokazao je da je i Republika Hrvatska u periodu od 2009. do 2011. godine pružala državne potpore za ublažavanje globalne financijske krize svojim poduzetnicima. U tom periodu ukupno je dodijeljeno 178, 5 milijuna kuna državnih potpora. Nakon ulaska u Europsku uniju, kontrolu nad potporama preuzela je Europska komisija.

Purpose – Taxes directly affect business activities of entities in tourism in Mediterranean countries of Europe. This is reflected in service prices, and therefore in the offer and demand for hotel management services. The aim of this paper is to present which Mediterranean countries of Europe carry the largest tax burden with regard to corporate income tax. Design – Three main areas are discussed, namely: corporate income taxation in the hotel industry, tax revenues of Mediterranean countries of Europe and Croatian corporate income tax distribution and tourist destinations. Methodology - The paper provides a comparative analysis of corporate income taxation of hotel industry for Mediterranean countries of Europe. Approach – This paper examines incentives in corporate income tax in Croatian fiscal practice and corporate income taxation in the hotel industry of Mediterranean countries of Europe. This approach is regarded as a considerable contribution to further research on tax burden in the hotel industry. Findings – The hotel industry in Mediterranean countries of Europe is affected by corporate income taxation. Higher taxation of hotel industry in Mediterranean countries of Europe decreases competitiveness of tourist destinations. Originality – The results of this research show that Croatias corporate income tax rate is not as big as in other Mediterranean countries of Europe; however, its economic and financial instability makes Croatia a tourist destination unfavourable for development of hotel industry.

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.

As of 1 July 2013, i.e. upon Croatian accession to the European Union, the European Union will consist of 28 member states. Diversity of tax systems among member states causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on implications of the introduction of the Common Consolidates Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of prospective apportionment procedure on corporate group entity in Croatia.

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Taxpayers pay taxes in line with tax rate determined by the law and within legally designated deadline. Tax control in Slovenia and Croatia ensures proper settlement of legally prescribed obligatory tax burden. The purpose of tax control is to detect tax irregularities punishable by the laws of both Slovenia and Croatia. Each country (Slovenia and Croatia) determines its own acts and legal acts on tax control. This paper's main objective is to present tax control in Slovenia and Croatia, as well as their features and characteristics of conducting tax control. A number of mistakes are found during annual tax control of tax base accounts. The mistakes are the results of tax legislation dynamics, unclear regulation and provisions, as well as short period for the adjustment to the new legal provisions.

Abstract In many countries, tax incentives are a popular means to achieve political, economic and social objectives. Their aim is to reach and accelerate certain activities of public interest. Furthermore, one of the objectives is to accelerate the development of a certain industry and influence the growth of research and investment in foreign capital. Innovation is the key element that helps a company achieve competitive advantage. Global competition is forced to offer unique products with added values on the market. Tax incentives for research and development are an important factor of innovation. This paper aims to present the importance of research and development, as well as the role of tax incentives. States should use their fiscal policy to stimulate investment in research and development through various forms of tax relief. The Republic of Croatia applies tax incentives for research and development, but to a significantly less extent than other European Union countries.