Doing Business in Croatia This Document Describes Some of the Key Commercial and Taxation Factors That Are Relevant on Setting up a Business in Croatia
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Perspectives of Tax Reforms in Croatia: Expert Opinion Survey
Perspectives of tax reforms in Croatia: expert opinion survey HRVOJE ŠIMOVIĆ, PhD* HELENA BLAŽIĆ, PhD* ANA ŠTAMBUK, PhD* Article** JEL: H20 doi: 10.3326/fintp.38.4.2 * The authors would like to thank three anonymous referees and all participants of Session 1B at the confer- ence “Tax Reforms: Experiences and Perspectives” for their useful comments and suggestions. This work has been supported in part by the Croatian Science Foundation under project number IP-2013- 11-8174 and in part by the University of Rijeka under project number 13.02.1.2.02. ** Received: May 19, 2014 Accepted: September 22, 2014 A previous version of this paper was presented at the conference Tax Reforms: Experiences and Perspectives organized by the Institute of Public Finance, Faculty of Economics and Business, Zagreb and Faculty of Eco- nomics, Rijeka in Zagreb on June 20, 2014. Hrvoje ŠIMOVIĆ University of Zagreb, Faculty of Economics and Business, J. F. Kennedy 6, 10000 Zagreb, Croatia e-mail: [email protected] Helena BLAŽIĆ University of Rijeka, Faculty of Economics, Ivana Filipovića 4, 51000 Rijeka, Croatia e-mail: [email protected] Ana ŠTAMBUK University of Rijeka, Faculty of Economics, Ivana Filipovića 4, 51000 Rijeka, Croatia e-mail: [email protected] Abstract 406 In order to shape tax reform it is necessary objectively to assess the current state- of-the-art of and of the outlook for the tax system. After having reviewed all previ- ous reforms in the light of the consumption-based (interest-adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, financial 38 (4) 405-439 (2014) practice we present the results of a broad expert opinion survey about the Croatian tax system. -
Can the Efficiency of the Croatian Tax Authorities Be Improved?
Can the efficiency of the Croatian tax authorities be improved? MIHAELA BRONIĆ, PhD* VJEKOSLAV BRATIĆ, PhD* Article** JEL: H11, H83 doi: 10.3326/fi ntp.38.3.1 * The authors would like to thank two anonymous referees for their useful comments and suggestions. ** Received: May 26, 2014 Accepted: July 18, 2014 A previous version of this paper was presented at the conference Tax Reforms: Experiences and Perspectives organized by the Institute of Public Finance, Faculty of Economics and Business, Zagreb and Faculty of Economics, Rijeka in Zagreb on June 20, 2014. Mihaela BRONIĆ Institute of Public Finance, Smičiklasova 21, 10000 Zagreb, Croatia e-mail: [email protected] Vjekoslav BRATIĆ Institute of Public Finance, Smičiklasova 21, 10000 Zagreb, Croatia e-mail: [email protected] 254 Abstract The goals of this article were to determine whether the effi ciency of tax authorities in Croatia improved over the period 1997-2012 and to identify how their effi - ciency can be improved in the future. According to our research the administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly over the 38 (3) 253-275 (2014) PRACTICE FINANCIAL past fi fteen years but still remain above the EU average. Thus, there is a need to reduce the administrative costs of taxation, fi rst by identifying and abolishing THEORY nuisance taxes that raise very little revenue and have high administrative costs. Second, special attention should be devoted to analysing and reducing the service AND expenses of tax authorities (especially IT expenses and expenses for telephone, mail and transportation services). -
View Its System of Classification of European Rail Gauges in the Light of Such Developments
ReportReport onon thethe CurrentCurrent StateState ofof CombinedCombined TransportTransport inin EuropeEurope EUROPEAN CONFERENCE OF MINISTERS TRANSPORT EUROPEAN CONFERENCE OF MINISTERS OF TRANSPORT REPORT ON THE CURRENT STATE OF COMBINED TRANSPORT IN EUROPE EUROPEAN CONFERENCE OF MINISTERS OF TRANSPORT (ECMT) The European Conference of Ministers of Transport (ECMT) is an inter-governmental organisation established by a Protocol signed in Brussels on 17 October 1953. It is a forum in which Ministers responsible for transport, and more speci®cally the inland transport sector, can co-operate on policy. Within this forum, Ministers can openly discuss current problems and agree upon joint approaches aimed at improving the utilisation and at ensuring the rational development of European transport systems of international importance. At present, the ECMT's role primarily consists of: ± helping to create an integrated transport system throughout the enlarged Europe that is economically and technically ef®cient, meets the highest possible safety and environmental standards and takes full account of the social dimension; ± helping also to build a bridge between the European Union and the rest of the continent at a political level. The Council of the Conference comprises the Ministers of Transport of 39 full Member countries: Albania, Austria, Azerbaijan, Belarus, Belgium, Bosnia-Herzegovina, Bulgaria, Croatia, the Czech Republic, Denmark, Estonia, Finland, France, the Former Yugoslav Republic of Macedonia (F.Y.R.O.M.), Georgia, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Lithuania, Luxembourg, Moldova, Netherlands, Norway, Poland, Portugal, Romania, the Russian Federation, the Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and the United Kingdom. There are ®ve Associate member countries (Australia, Canada, Japan, New Zealand and the United States) and three Observer countries (Armenia, Liechtenstein and Morocco). -
University of Rijeka Faculty of Humanities and Social Sciences Department of English Translation from Croatian Into English Tran
View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Repository of the University of Rijeka UNIVERSITY OF RIJEKA FACULTY OF HUMANITIES AND SOCIAL SCIENCES DEPARTMENT OF ENGLISH Filip Brdar TRANSLATION FROM CROATIAN INTO ENGLISH TRANSLATION AND ANALYSIS OF TEXTS OF DIFFERENT GENRES Submitted in partial fulfilment of the requirements for the B.A. in English Language and Literature and German Language and Literature at the University of Rijeka Supervisor: Nikola Tutek M.A. September 2015 ABSTRACT This B.A. thesis, of the undergraduate study of the English Language and Literature, is focused on the field of translation. The aim of this thesis and accompanying research is to choose three serious, relevant, scientific and academic articles in Croatian, translate and analyse them in English. The thesis is structured in the following way: after a brief introduction there is an article, i.e. a source text in Croatian, followed by the translation and an analysis of the translation. The purpose of the analyses is to explain the process of translating and to reveal different types of problems and challenges which were encountered. After the third translation analysis there is a conclusion, where the entire thesis is summed up and assessed. A bibliography, i.e. the sources, is included at the very end of the B.A. thesis. TABLE OF CONTENTS 1. SOURCE TEXT 1…………………………………………………………………2 1.1. TRANSLATION OF SOURCE TEXT 1…………………………………...................8 1.2. TRANSLATION ANALYSIS ……………………………………………………….14 2. SOURCE TEXT 2………………………………………………………………...16 2.1. TRANSLATION OF SOURCE TEXT 2……………………………………………..22 2.2 TRANSLATION ANALYSIS…………………………………………………………28 3. -
Opvscvla 29.Indb 3 21.8.2006 11:56:38 FILOZOFSKI FAKULTET SVEUČILIŠTA U ZAGREBU FACULTY of PHILOSOPHY, UNIVERSITY of ZAGREB
OPVSCVLA ARCHÆOLOGICA 2005 OPVSC. ARCHÆOL. VOL. 29 STR. / PAGES 1–374 ZAGREB 2005. III Opvscvla 29.indb 3 21.8.2006 11:56:38 FILOZOFSKI FAKULTET SVEUČILIŠTA U ZAGREBU FACULTY OF PHILOSOPHY, UNIVERSITY OF ZAGREB RADOVI ARHEOLOŠKOG ZAVODA PAPERS OF THE DEPARTMENT OF ARCHAEOLOGY UDK 902-904 ISSN 0473-0992 IV Opvscvla 29.indb 4 21.8.2006 11:56:39 SADRŽAJ CONTENTS Stašo FORENBAHER & Timothy KAISER PALAGRUŽA I ŠIRENJE ZEMLJORADNJE NA JADRANU PALAGRUŽA AND THE SPREAD OF FARMING IN THE ADRIATIC Izvorni znanstveni članak / Original scientific paper _________________________ 7 Jacqueline BALEN KOSTOLAČKI HORIZONT NA VUČEDOLU THE KOSTOLAC HORIZON AT VUČEDOL Izvorni znanstveni članak / Original scientific paper ________________________ 25 Domagoj PERKIĆ & Daria LOŽNJAK DIZDAR KASNOBRONČANODOBNA OSTAVA SIČA/LUČICA THE SIČA/LUČICA LATE BRONZE AGE HOARD Izvorni znanstveni članak / Original scientific paper ________________________ 41 Tomislav BILIĆ PLOVIDBA PO GEOGRAFSKOJ ŠIRINI NA MEDITERANU LATITUDE SAILING ON THE MEDITERRANEAN Izvorni znanstveni članak / Original scientific paper _______________________121 Marija MARIĆ JOŠ JEDAN PRILOG LOCIRANJU ANTIČKOGA KULTNOG MJESTA U SELU PRILUKA KRAJ LIVNA I POKUŠAJ REKONSTRUKCIJE SPOMENIKA ANOTHER CONTRIBUTION TO THE LOCATION OF AN ANCIENT CULTIC SITE IN THE VILLAGE OF PRILUKA NEAR LIVNO AND ATTEMPTS TO RECONSTRUCT THE MONUMENT Izvorni znanstveni članak / Original scientific paper _______________________159 Marko SINOBAD STAROSNA DOB ŽENA U VRIJEME UDAJE: PRIMJER ANTIČKE SALONE AGES OF WOMEN AT THE TIME OF MARRIAGE: THE EXAMPLE OF ANCIENT SALONA Izvorni znanstveni članak / Original scientific paper _______________________173 Kristina GLICKSMAN INTERNAL AND EXTERNAL TRADE IN THE ROMAN PROVINCE OF DALMATIA Izvorni znanstveni članak / Original scientific paper _______________________189 Marija ŠIŠA-VIVEK, Tino LELEKOVIĆ & Hrvoje KALAFATIĆ OSTAVA RIMSKOG NOVCA I SREBRNOG POSUĐA IZ PETRIJANCA HOARD OF ROMAN COINS AND SILVER DISHWARE FROM PETRIJANEC Izvorni znanstveni članak / Original scientific paper _______________________231 OPVSC. -
Strategic Transformation in Agriculture and Rural Space (STARS RAS)
Strategic Transformation in Agriculture and Rural Space (STARS RAS) Background Document Productive Inclusion for Agricultural Competitiveness in Croatia This background document is a product of the staff of the World Bank Group. The findings, interpretations, and conclusions expressed in the background document do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank Group does not guarantee the accuracy of the data included in this work, which is drawn from multiple external sources. Nothing herein shall constitute, or considered to be, a limitation upon or waiver of the privileges and immunities of The World Bank Group, all of which are specifically reserved. CO-FINANCED BY THE EUROPEAN UNION EUROPEAN AGRICULTURAL FUND FOR RURAL DEVELOPMENT: EUROPE INVESTING IN RURAL AREAS MEASURE TECHNICAL ASSISTANCE EUROPEAN MARITIME AND FISHERIES FUND MEASURE VII.1. TECHNICAL ASSISTANCE Contents Introduction .................................................................................................................................................. 3 Structural Transformation of Agriculture in Croatia ............................................................................... 3 Dynamics of Structural Transformation .............................................................................................. 3 Structural Transformation of Agriculture in Croatia ........................................................................... 4 Patterns ............................................................................................................................................... -
PERSONAL INCOME TAX COMPLIANCE COSTS at an INDIVIDUAL LEVEL in CROATIA* HELENA BLAŽIĆ** This Paper Analyzes the Compliance
PERSONAL INCOME TAX COMPLIANCE COSTS AT AN INDIVIDUAL LEVEL IN CROATIA* HELENA BLAŽIĆ** This paper analyzes the compliance costs of personal income tax only for individuals (non-business) in Croatia (made in 2002 and referring to the tax year 2001). It refers mostly to the “social” concept of compliance costs, but also takes into account the “taxpayer” compliance costs. It follows classical analysis from that field of the research adapted to Croatian circumstances. It is taken into account that some taxpayers fill in their tax returns during their regular working time and also that some tax returns are filled in by tax administration clerks. An attempt is also made to assess psychological costs. Personal income tax compliance costs are shown not to be high with respect to the hours spent, total monetary value as well as the psychological costs. The cash flow costs are relatively high. Keywords: tax compliance costs, personal income tax, Croatia 1. Introduction Taxation compliance costs have, in the last twenty-five years, been the subject of growing interest, especially in developed countries – on the part of both academics and governments. Still, research of that kind is very rare in the transition countries, * This research was supported by a grant from the CERGE-EI Foundation under a program of the Global Development Network. Additional funds for grantees in the Balkan countries have been provided by the Austrian Government through WIIW, Vienna. All opinions expressed are those of the author(s) and have not been endorsed by CERGE-EI, WIIW, or the GDN. Additional funds were provided by the Institute of Public Finance, Zagreb, Croatia – the institution that have conduced the project «Administrative and Compliance Costs of Taxation in Croatia». -
State of Intermodal Transport in Croatia and Serbia
1st Logistics International Conference Belgrade, Serbia 28 - 30 November 2013 STATE OF INTERMODAL TRANSPORT IN CROATIA AND SERBIA Nikolina N. Brnjac University of Zagreb, Faculty of Transport and Traffic sciences, [email protected] Snežana R. Tadić* University of Belgrade, Faculty of Transport and Traffic Engineering, [email protected] Mario V. Kuharić University of Zagreb, Faculty of Transport and Traffic sciences, [email protected] Abstract: Efficient and competitive transport system is of great importance for the economy of any country, especially due the process of globalization, production of goods and services are increasingly distant from the place of their consumption. In order to achieve socio-economic and environmental sustainability, Europe promotes the use of intermodal transport as a more efficient and cost-effective system for transport of goods. The main goal of this paper is to present and analyze the real situation of intermodal transport in the Republic of Croatia and Republic of Serbia, with regard to the leading EU countries that have high use of intermodal transport. This paper will make a theoretical analysis of intermodal transportation, related to the terminology, development and basic technologies which are used. Analysis of the state of intermodal transport in Republic of Croatia and Republic of Serbia, will be made through the flow of goods and transport corridors which pass through the Republic of Croatia and Republic of Serbia, analysis of the network of intermodal terminals, as well as specific problems that occur, which are related to the legislative, organizational, technical and technological problems. Keywords: intermodal transport, intermodal terminal, cargo flows, transport corridors. -
Partnership Agreement Republic of Croatia 2014HR16M8PA001.1.3
Partnership Agreement Republic of Croatia 2014HR16M8PA001.1.3 SECTION 1A 1. ARRANGEMENTS TO ENSURE ALIGNMENT WITH THE UNION STRATEGY OF SMART, SUSTAINABLE AND INCLUSIVE GROWTH AS WELL AS THE FUND SPECIFIC MISSIONS PURSUANT TO THEIR TREATY-BASED OBJECTIVES, INCLUDING ECONOMIC, SOCIAL AND TERRITORIAL COHESION 1.1. An analysis of disparities, development needs, and growth potentials with reference to the thematic objectives and the territorial challenges and taking account of the National Reform Programme, where appropriate, and relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148(4) TFEU 1.1.1 Macroeconomic situation The declining trend of economic activity in Croatia continued in 2013 for the 5th year in a row. According to preliminary data of the Croatian Bureau of Statistics (CBS), 2013 ended with a drop in economic activity of 1.0% in comparison to 2012, which represents a cumulative drop of 11.9% in comparison to 2008. The main macroeconomic indicators of the Croatian economy in the period 2008 to 2012 are given in Table 1 in Annex 1 of this Partnership Agreement (PA). The most significant contribution to the real fall of the gross domestic product (GDP) from the expenditure side in 2013 came from a 1.8% drop in exports of goods and services, and a 1.0% decline in household consumption. All other components from the expenditure side of GDP recorded a real year-on-year decline, with the exception of government consumption (which grew slightly by 0.5%). The drop in household consumption in 2013 was the consequence of the exceptionally negative trends on the labour market and continued deleveraging of the household sector. -
Effect of Expenditures in Personal Income Taxation on Horizontal Equity in Croatia
FINANCIAL THEORY AND hrvoje šimović: PRACTICE EFFECT OF EXPENDITURES IN PERSONAL INCOME TAXATION ON HORIZONTAL EQUITY IN CROATIA 245 36 (3) 245-267 (2012) Hidden Public Expenditure: the Future of Tax Tax of Future the Expenditure: Public Hidden 2 organized by the Institute of Public Finance in Zagreb on February 10, 2012. organized Received: December 28, 2011 The author would like to thank two anonymous referees and Dr. Ivica Urban for their useful The comments author and would like to thank two anonymous referees and Dr. on horizontal equity in in equity horizontal on suggestions. Hrvoje ŠIMOVIĆ University of Zagreb, Faculty of Economics and Business, J. F. Kennedy Square 6, 10000 Zagreb, Croatia University of Zagreb, Faculty of Economics and Business, J. F. e-mail: [email protected] Review article** UDC: 336.226(497.5) Croatia personal income taxation taxation income personal Accepted: March 12, 2012 doi: 10.3326/fintp.36.3.2 Expenditures Expenditures HRVOJE ŠIMOVIĆ, PhD* HRVOJE JEL: H24 A previous version of this paper was presented at the conference conference the at presented was paper this of version previous A Effect of expenditures in in expenditures of Effect ** * Abstract 246 Tax expenditures include all reliefs and other tax procedures used for reducing or deducting the amount of tax that would otherwise have to be paid by taxpayers. There are many personal income tax expenditures in Croatia and they represent an important segment of the tax and social policies. This paper analyses the effect 36 (3) 245-267 (2012) PRACTICE FINANCIAL of expenditures in personal income taxation in Croatia on horizontal equity. -
Illyrian Policy of Rome in the Late Republic and Early Principate
ILLYRIAN POLICY OF ROME IN THE LATE REPUBLIC AND EARLY PRINCIPATE Danijel Dzino Thesis submitted for the degree of Doctor of Philosophy in the Department of Classics University of Adelaide August 2005 II Table of Contents TITLE PAGE I TABLE OF CONTENTS II ABSTRACT V DECLARATION VI ACKNOWLEDGMENTS VII LIST OF FIGURES VIII LIST OF PLATES AND MAPS IX 1. Introduction, approaches, review of sources and secondary literature 1.1 Introduction 1 1.2 Rome and Illyricum (a short story) 2 1.3 Methodology 6 1.4.1 Illyrian policy of Rome in the context of world-system analysis: Policy as an interaction between systems 9 1.4.2 The Illyrian policy of Rome in the context of world-system analysis: Working hypothesis 11 1.5 The stages in the Roman Illyrian relationship (the development of a political/constitutional framework) 16 1.6 Themes and approaches: Illyricum in Roman historiography 18 1.7.1 Literature review: primary sources 21 1.7.2 Literature review: modern works 26 2. Illyricum in Roman foreign policy: historical outline, theoretical approaches and geography 2.1 Introduction 30 2.2 Roman foreign policy: Who made it, how and why was it made, and where did it stop 30 2.3 The instruments of Roman foreign policy 36 2.4 The place of Illyricum in the Mediterranean political landscape 39 2.5 The geography and ethnography of pre-Roman Illyricum 43 III 2.5.1 The Greeks and Celts in Illyricum 44 2.5.2 The Illyrian peoples 47 3. The Illyrian policy of Rome 167 – 60 BC: Illyricum - the realm of bifocality 3.1 Introduction 55 3.2 Prelude: the making of bifocality 56 3.3 The South and Central Adriatic 60 3.4 The North Adriatic 65 3.5 Republican policy in Illyricum before Caesar: the assessment 71 4. -
Business Group Taxation in Croatia and the Implications of the Eu Framework Adoption
BUSINESS GROUP TAXATION IN CROATIA AND THE IMPLICATIONS OF THE EU FRAMEWORK ADOPTION Mihaela GRUBIŠIĆ, MSc, CFA Research Assistant The Institute of Economics, Zagreb J. F. Kennedy Square 7; HR - 10 000 Zagreb, Croatia Phone: ++385-1-23-62-248 [email protected] & Ivan ČEVIZOVIĆ, MSc Teaching and Research Assistant Faculty of Economics and Business, University of Zagreb J. F. Kennedy Square 6; HR - 10 000 Zagreb, Croatia Phone: ++ 385-1-238-32-36 [email protected] Abstract The related companies’ taxation has been a debatable issue for decades in the EU. Taxation policies in the EU countries have been tried to be reconciled to the advantage of as many member countries as possible in numerous tries. Although there has been a general trend of income tax rates’ reduction in the last three decades, tax bases (and rates) still remain subject to national tax legislations. The greatest advance in direct taxation harmonisation has been achieved regarding the EU-headquartered multinational companies’ activities that are doing business within the EU. Yet, the SME sector makes the majority of business activity in the EU and small- and medium-sized companies’ networking is promulgated as a way of building up the competitiveness in the Single market. As a prospective EU member country, Croatia would have to adapt its taxation regulation according to the EU framework. Starting from the current related companies’ taxation practices, this paper analyses the necessary changes in Croatian legislation and questions what degree of fiscal autonomy could be expected to remain regarding the related companies’ taxation practices in Croatia after the EU joining.