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ROLE OF TAX IN THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES (CROSBI ID 489020)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Horvat, Đuro ; Pleš, Ante ; Kristijan, Ljiljana ROLE OF TAX IN THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES // GLOBALIZATION AND ENTERPRENEUERSHIP: FEARS, CHALLENGES AND OPPORTUNITIES / Krbec, Denisa (ur.). Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli, 2003. str. 233 - 241-x

Podaci o odgovornosti

Horvat, Đuro ; Pleš, Ante ; Kristijan, Ljiljana

engleski

ROLE OF TAX IN THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES

The development of small and medium-sized businesses depends on the political and economic values. The economies of the countries in transition are searching for transition paths and new models with a view to regulating the market as quickly as possible and link to the developed markets.Experience shows that in the development of small and medium-sized businesses the actions of the state and its regulatory role is essential to creating conditions for market oriented functioning. This is supported by the fact that at the level of the European Union harmonisation of related burdens is underway to adjust and define stimulating tax policy.This way the state removes the obstacles to setting up a free market and free entrepreneurship, stabilises their economic status and existence throughout the first stages of their work.Consequently, it may be concluded that even the development of small and medium-sized businesses requires and institutional framework to stimulate it through reasonable taxation and respecting the principles of market economy and utilisation of experience of both developed markets and of the countries in transition. The extent to which small and medium-sized businesses in the Republic of Croatia enjoy stimulating treatment through tax policy compared to their counterparts in the European Union and countries in transition, with a view to penetrating the single market of the European Union, is elaborated upon and presented in this paper

tax; tax burden; tax policy; transition; development

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Podaci o prilogu

233 - 241-x.

2003.

objavljeno

Podaci o matičnoj publikaciji

GLOBALIZATION AND ENTERPRENEUERSHIP: FEARS, CHALLENGES AND OPPORTUNITIES

Krbec, Denisa

Pula: Fakultet ekonomije i turizma Dr. Mijo Mirković Sveučilišta Jurja Dobrile u Puli

Podaci o skupu

International Conference GLOBALIZATION AND ENTERPRENEUERSHIP: FEARS, CHALLENGES AND OPPORTUNITIES

predavanje

24.04.2003-26.04.2003

Pula, Hrvatska

Povezanost rada

Ekonomija