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Scientific paper - Original scientific paper
R&D tax incentives in Croatia: beneficiaries and their benefits
In: Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka. / Bratić, Vjekoslav; Fabris, Martina (Ed.). Institut za javne financije, 2012. pp. 117-130. https://doi.org/10.3326/bpi.2012.10
Švaljek, Sandra

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Švaljek, S. (2012). R&D tax incentives in Croatia: beneficiaries and their benefits. In V. Bratić, (Ed.), M. Fabris, (Ed.), Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka (pp. 117-130). Institut za javne financije. doi: 10.3326/bpi.2012.10

Švaljek, Sandra. "R&D tax incentives in Croatia: beneficiaries and their benefits." Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, edited by Vjekoslav Bratić, edited by Martina Fabris, Institut za javne financije, 2012, pp. 117-130. https://urn.nsk.hr/urn:nbn:hr:242:301694

Švaljek, Sandra. "R&D tax incentives in Croatia: beneficiaries and their benefits." In Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, 117-130. Institut za javne financije, 2012. Accessed 2024 November 12. https://urn.nsk.hr/urn:nbn:hr:242:301694

Švaljek, S. (2012) 'R&D tax incentives in Croatia: beneficiaries and their benefits', in Bratić, V. (ed.), Fabris, M. (ed.), Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, Institut za javne financije, pp. 117-130. Available at: https://urn.nsk.hr/urn:nbn:hr:242:301694 (Accessed 12 November 2024)

Švaljek S. R&D tax incentives in Croatia: beneficiaries and their benefits. In: V. Bratić, ed., M. Fabris, ed. Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka. Institut za javne financije; 2012. Pp. 117-130. [cited 2024 November 12] Available at: https://urn.nsk.hr/urn:nbn:hr:242:301694

S. Švaljek, "R&D tax incentives in Croatia: beneficiaries and their benefits", Skrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka, V. Bratić and M. Fabris, Eds. Institut za javne financije, 2012. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:242:301694 [Accessed: 12 November 2024]

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Metadata
Title (english)R&D tax incentives in Croatia: beneficiaries and their benefits
AuthorSandra Švaljek
EditorVjekoslav Bratić
EditorMartina Fabris
Author's institutionThe Institute of Economics, Zagreb
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
This paper aims to answer basic questions regarding the implementation of the R&D tax incentives currently used in Croatia, such as: how many companies benefit from these incentives, what are the characteristics of those companies, to what extent do the R&D tax incentives reduce the these companies’ tax liabilities etc. According to the available data for 2008 and 2009, R&D tax incentives have resulted in a considerable savings for their beneficiaries, pushing the effective profit tax rate significantly below the statutory rate. The distribution of financial benefits from R&D tax credits was pronouncedly unequal, with big companies having above proportional share in total financial benefits. Major part of the R&D tax incentives went to the companies in Manufacture of radio, television and communication equipment and Manufacture of chemicals, chemical products and man-made fibres. More than 90 percent of total incentives were obtained by forms located in the County of Zagreb and City of Zagreb.
Abstract (croatian)
koji su trenutačno na raspolaganju u Hrvatskoj, kao što su: koliko trgovačkih društava koristi poticaje, koja su obilježja tih društava, u kojem iznosu porezne poticaje za istraživanje i razvoj smanjuju poreznu obvezu tih društava, itd. Prema dostupnim podacima za 2008. i 2009., porezni poticaje za istraživanje i razvoj donijeli su značajne uštede korisnicima, osjetno smanjujući efektivnu poreznu stopu poreza na dobit znatno ispod zakonom propisane stope. Raspodjela financijskih koristi od odbitaka poreza ostvarenih temeljem istraživanja i razvoja je bila izrazito nejednaka – velika su društva ostvarila nadprosječne udjele ukupnih financijskih koristi. Najveći je dio poticaja za istraživanje i razvoj otišao društvima za izradu radio televizijskih komunikacijskih aparata i opreme i proizvodnju kemikalija, kemijskih proizvoda i umjetnih vlakana. Više od 90% ukupnih poticaja ostvarila su poduzeća iz Zagrebačke županije i Grada Zagreba.
Keywords (english)
Keywords (croatian)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Publication titleSkrivena javna potrošnja: sadašnjost i budućnost poreznih izdataka
Numberingpp. 117-130
ISBN978-953-6047-63-5
DOIhttps://doi.org/10.3326/bpi.2012.10
URN:NBNurn:nbn:hr:242:301694
Publication2012
ConferenceTitle: Skrivena javna potrošnja: budućnost poreznih izdataka
Location: Zagreb, Croatia
Start date: 2012-02-10
End date: 2012-02-10
Assembly type: Lecture
Type of resourceText
PublisherInstitut za javne financije
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) icon
Created on2024-10-30 09:41:45