prikaz prve stranice dokumenta Comparative analysis of corporate income tax between EU-15 and EU-13 member states
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master's thesis
Comparative analysis of corporate income tax between EU-15 and EU-13 member states
Rijeka: University of Rijeka, Faculty of Economics and Business, 2018. urn:nbn:hr:192:588884
Bačvarova, Sara
University of Rijeka
Faculty of Economics and Business

Institutional repository: Repository of the University of Rijeka, Faculty of Economics and Business

Cite this document

Bačvarova, S. (2018). Comparative analysis of corporate income tax between EU-15 and EU-13 member states (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:588884

Bačvarova, Sara. "Comparative analysis of corporate income tax between EU-15 and EU-13 member states." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:588884

Bačvarova, Sara. "Comparative analysis of corporate income tax between EU-15 and EU-13 member states." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:588884

Bačvarova, S. (2018). 'Comparative analysis of corporate income tax between EU-15 and EU-13 member states', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:588884

Bačvarova S. Comparative analysis of corporate income tax between EU-15 and EU-13 member states [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2018 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:192:588884

S. Bačvarova, "Comparative analysis of corporate income tax between EU-15 and EU-13 member states", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:192:588884

Metadata
TitleComparative analysis of corporate income tax between EU-15 and EU-13 member states
Title (croatian)Usporedna analiza poreza na dobit između država članica EU-15 i EU-13
AuthorSara Bačvarova
MentorMaja Grdinić (mentor)
Committee memberMaja Grdinić (predsjednik povjerenstva)
Committee memberHelena Blažić (član povjerenstva)
Committee memberBojana Olgić Draženović (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2018-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
This thesis reviews the comparative analysis of corporate income tax between EU-13 and EU-15 Member states. It describes what corporate income tax is, and analyzes its main characteristics in EU-15 and EU-13 countries. The thesis also emphasizes what are the systems of taxing corporations, what are the rates among different EU countries, and similar data closely connected with corporate income tax. In order to understand the development and the dynamic of current corporate taxation, the thesis adopts a framework that combines the EU-13 and EU-15 states analysis. Corporate income tax analysis is followed with a review of the corporate taxation, separately for EU-15 menber states and EU-13 states, its taxpayers, legal forms of taxation and tax rates. The thesis examines the difference between tax rates and the revenues this tax collects within the European Union member states. Its main focus is orianted towards comparison of the corporte taxation of companies in EU-15 with those of EU-13. This difference is examined in detail, and explains in what way and in what relation the particular country has developed a system of collecting a corporate income tax.
Keywords
Languageenglish
URN:NBNurn:nbn:hr:192:588884
Study programmeTitle: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: International Business
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-10-30 17:23:58