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  • Fiscal policy led by tax incentives : Croatian experiences = Vodenje fiskalne politike z davčnimi spodbudami : izkušnje iz Hrvaške
    Bogovac, Jasna ; Hodžić, Sabina
    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.
    Vir: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 60, št. 1/2, 2014, str. 62-71)
    Vrsta gradiva - članek, sestavni del
    Leto - 2014
    Jezik - angleški
    COBISS.SI-ID - 11734044

    Povezava(-e):

    Digitalna knjižnica Slovenije - dLib.si
    Digitalna knjižnica Univerze v Mariboru – DKUM
    DOI

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