engleski

Corporate Tax Systems in CEE

Paper compares corporate tax systems and their trends in the EU and CEEC. It concludes that separate tax rate for dividends at the shareholder level, which gains in importance in the EU, is the predominant form in the CEEC. Besides its efficiency (mitigation of double taxation), it has the advantage of simplicity in comparison with other forms of integration of corporate and personal income tax. It is also shown, at the example of Croatia, that this method is regressive.

corporate tax systems; CEE; Croatia; dividends

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